- 5 - MISC, Miscellaneous Income, reporting nonemployee compensation of $6,292. The $6,292 represented the value of the lodging furnished to petitioner.3 Petitioner filed a Form 1040, U.S. Individual Income Tax Return, for 2000. On his return, petitioner listed his occupation as “computer operator”, and he reported his wages as disclosed on his Form W-2 from Raytheon. Petitioner did not, however, include in gross income the value of the lodging furnished to him; rather, he attached to his return the following statement: The U.S. Airforce issued a form 1099-Misc to me which is exempt under section 119 of the Internal Revenue Code. The reason that this income is exempt is because the housing has been provided for the convenience of Raytheon and is a condition of employment for me. I am not including the housing 1099-Misc in the amount of $6,292 for this reason. For the taxable year 2001, petitioner received from Raytheon a Form W-2 reporting his wages. Also for 2001, petitioner received from the Air Force a Form 1099-MISC reporting 3 We note that utilities furnished by an employer to make a lodging habitable for an employee constitute lodging for purposes of sec. 119. Turner v. Commissioner, 68 T.C. 48, 50 (1977); accord Rev. Rul. 68-579, 1968-2 C.B. 61. In the instant case, the record is not perfectly clear whether the $6,292 included utilities. Suffice it to say that respondent does not contend that any amount greater than $6,292 should be included in petitioner’s gross income.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007