Section 119 Lodging Exclusion

In the Winter 2001 edition of CampLine, we ran an article on “Camp Employment Taxation” with specific information on employee taxation issues. The “Alert” at the end of the article advised readers that a camp had recently been audited and required to pay back taxes because of insufficient documentation that the provision of lodging for their year-round staff met the IRS requirements. This article provides follow-up information on the lodging exclusion.
— The editor

Lodging Exclusion