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Employer-Provided Housing and Housing Stipends: IRS Tax Rules Explained

global Tax

Employer-Provided Housing and Housing Stipends: IRS Tax Rules Explained

Business owners often look for creative ways to address workforce housing challenges, especially in seasonal markets. What is best practice for tax purposes- employer provided housing or housing stipends, or employee payroll deductions? Let’s explore.

By Laura Yalanis, CPA, MST June 01, 2026