Which of the following is not a part of the safe harbor test to determine if a local lodging expense is deductible to the employer and not taxable to the employee as a tax-free working condition fringe benefit?
A. Lodging is necessary for the individual to participate fully in or be available for a bona fide business meeting, conference, training activity or other business function.
B. Lodging is for a period that does not exceed fifteen calendar days and does not recur more frequently than once per calendar quarter.
C. The employer requires the employee to remain at the activity or function overnight.
D. The lodging is not lavish or extravagant under the circumstances and does not provide any significant element of personal pleasure, recreation or benefit.
Answer:B
Which of the following is not a part of the safe harbor test to determine if a local lodging expense is deductible to the employer and not taxable to the employee as a tax-free working condition fringe benefit?
A. Lodging is necessary for the individual to participate fully in or be available for a bona fide business meeting, conference, training activity or other business function. B. Lodging is for a period that does not exceed fifteen calendar days and does not recur more frequently than once per calendar quarter. C. The employer requires the employee to remain at the activity or function overnight. D. The lodging is not lavish or extravagant under the circumstances and does not provide any significant element of personal pleasure, recreation or benefit.