Provided on employer business premises to the employees for the convenience of the employer. (entrepreneur.com)
Free lodging provided to an employee is not considered income by the IRS if three criteria are met: If it is the employer's business premises; if it is for the convenience of the employer; and if it is a condition of employment. (articles.chicagotribune.com)
When your employer requires you to work at home, in order to take advantage of the renters insurance tax deduction you must be doing so for the convenience of your employer — not yourself. (valuepenguin.com)