Tax Question regarding housing benefit for internship

[entomom]

<p><a href=“http://www.irs.gov/pub/irs-pdf/p525.pdf[/url]”>http://www.irs.gov/pub/irs-pdf/p525.pdf&lt;/a&gt;&lt;/p&gt;

<p>

You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met.</p>

<ol>
<li><p>The meals are:
a. Furnished on the business premises of your employer, and
b. Furnished for the convenience of your employer.</p></li>
<li><p>The lodging is:
a. Furnished on the business premises of your employer,
b. Furnished for the convenience of your employer, and
c. A condition of your employment. (You must accept it in order to be able to properly perform your duties.)

</p></li>
</ol>

<p>Looks like it’s taxable since 2a is not met. My understanding is that you are responsible to report all taxable income/benefits, whether you receive a W2/other paperwork or not. But I’m not an accountant, hopefully others will comment.</p>