Code 30 - Board and lodging
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Code 30 - Board and lodging
If you provided an employee with free or subsidized housing, or board and lodging, enter code 30 and the corresponding taxable amount. Also include this amount in box 14.
Note
If you pay for utilities (or provide them) for a member of the clergy, add the eligible part of your cost for those utilities to the housing allowance. Report it under code 30. Eligible utilities are electricity, heat, water and sewer. Report all other utilities under code 40.
- Date modified:
- 2015-12-17