To keep the employees on the premises in case an emergency arises, the Riverview Hotel provides meals to its employees in a room adjacent to their restaurant. Since the meals are provided as a convenience to the employer and on their premises, the value of the meals is excluded in the income of the employees.

Question

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According to IRS Publication 15-B, qualified meals provided to employees on the employer's premises for the employer's convenience are excluded from the employee's income. Therefore, the value of the meals provided by Riverview Hotel to its employees in case of an emergency is excluded from the employees' income.

To Keep the Employees on the Premises in Case an Emergency