Tax Drill $-$ Section $119$

Indicate whether the following statements are "True" or "False" regarding whether $119$ exclusion of meals and lodging applies.

a$.$The meals and$/$or lodging are furnished by the employer on the employer's business premises for the convenience of the employee.

TrueFalse

b$.$In the case of lodging, the employee is required to accept the lodging as a condition of employment.

TrueFalse

c$.$An employee of an educational institution may be able to exclude the value of campus housing provided by the employer.