[nthj]

Lodging must meet specific rules, or the fair market value of the lodging must be declared as W2 income.

https://smallbusiness.chron.com/taxability-employerprovided-...

[thaumasiotes]

It's not so easy to establish the fair market value of something that never goes on the market.

[gwright]

True, but I don't think that lodging is "something that never goes on the market". In this example, the mortgage or rental payments for an equivalent property would be pretty straightforward to determine.

[thaumasiotes]

I disagree. Lodging goes on the market all the time, but its market value is highly specific. There is no equivalent property to compare the corporate housing to.

[gwright]

What do you mean? Housing appraisals are done all the time based on finding comparable homes.