Employer-provided housing/lodging includes: …

Agency payment of Possessory Interests Tax on behalf of an employee represents taxable, reportable income to that employee unless the employee meets all three WCFB requirements as outlined on pages five (5) and six (6). The payment value must be reported to the SCO by the 10th of the month following payment (IRS Regulation section 1.61-21[b]). ................
................