Members of a research team can exclude from gross income the value of their lodging furnished at the research base located at the South Pole.

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According to IRS Publication 525, gross income does not include the value of lodging furnished to an employee on the employer's premises for the employer's convenience. Since the research base at the South Pole is considered the employer's premises and providing lodging is for the employer's convenience, members of the research team can exclude the value of their lodging from their gross income.

Members of a Research Team Can Exclude from Gross Income