I suggest that the person who started this thread best go right to the
IRS. (I also suggest they contact them twice with the same question and
since they will probably get conflicting answers they should take the
one they want.) In any case (unless the rules changed) if you were
provided with living arrangements they were NOT taxable if it was
a requirement of the position. Conversely they were  if you were not
required to live in them and they were taxable. Since these issues
are so convoluted and misundestood I suggest we avoid guessing in
our reponces regarding tax and legal questions.

Just my 2 cents.