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Is housing provided by a university as employer reported on 1040?
You should ask a CPA or tax lawyer to what extent living in specific housing provided by the employer as a job requirement is exempt from taxation.  You might find a nice surprise.  Your tax professional can also help you to report the items properly if mis-reported. Much of this is in the article you cite in the question, but perhaps a look at some of the original sources is warranted and will show why some expert advice might be useful.  I would argue that an RA who is required to police and counsel undergrads in a college dorm in exchange for a room or a flat is closer to a worker with quarters on a ship or at an oil well than a full professor who receives a rental home in a neighborhood near the university as a benefit.  In the first case living at the provided premises is necessary to do the job, but in the second case it is merely a benefit of the job.   The IRS Publication 15-B guidance on employer provided housing  is not entirely clear, so you might want to get some additional advice: Lodging on Your Business Premises You can exclude the value of lodging   you furnish to an employee from the employee's wages if it meets the   following tests. It is furnished on your business premises. It is furnished for your convenience. The employee must accept it as a condition of employment. Different tests may apply to lodging furnished by educational   institutions. See section 119(d) of the Internal Revenue Code for   details. If you allow your employee to choose to receive additional pay instead   of lodging, then the lodging, if chosen, isn’t excluded. The exclusion   also doesn't apply to cash allowances for lodging. On your business premises.   For this exclusion, your business   premises is generally your employee's place of work. For example, if   you're a household employer, then lodging furnished in your home to a   household employee would be considered lodging furnished on your   business premises. For special rules that apply to lodging furnished   in a camp located in a foreign country, see section 119(c) of the   Internal Revenue Code and its regulations.  For your convenience.   Whether or not you furnish lodging for your convenience as an employer   depends on all the facts and circumstances. You furnish the lodging to   your employee for your convenience if you do this for a substantial   business reason other than to provide the employee with additional   pay. This is true even if a law or an employment contract provides   that the lodging is furnished as pay. However, a written statement   that the lodging is furnished for your convenience isn't sufficient. Condition of employment.   Lodging meets this test if you require your   employees to accept the lodging because they need to live on your   business premises to be able to properly perform their duties.   Examples include employees who must be available at all times and   employees who couldn't perform their required duties without being   furnished the lodging.   It doesn't matter whether you must furnish   the lodging as pay under the terms of an employment contract or a law   fixing the terms of employment. Example of qualifying lodging. You employ Sam at a construction project at a remote job site in   Alaska. Due to the inaccessibility of facilities for the employees who   are working at the job site to obtain lodging and the prevailing   weather conditions, you furnish lodging to your employees at the   construction site in order to carry on the construction project. You   require that your employees accept the lodging as a condition of their   employment. You may exclude the lodging that you provide from Sam's   wages. Additionally, since sufficient eating facilities aren’t   available near your place of employment, you may also exclude meals   you provide to Sam from his wages, as discussed under Meals on Your   Business Premises , later in this section. Example of nonqualifying lodging. A hospital gives Joan, an employee of the hospital, the choice of   living at the hospital free of charge or living elsewhere and   receiving a cash allowance in addition to her regular salary. If Joan   chooses to live at the hospital, the hospital can't exclude the value   of the lodging from her wages because she isn't required to live at   the hospital to properly perform the duties of her employment. One question would be how the conflict with IRC 119(d) is resolved for someone who must live in the dorm to watch over the dorm and its undergrads. Here's 26USC119(d) from LII: (d) Lodging furnished by certain educational institutions to employees (1) In general  In the case of an employee of an educational   institution, gross income shall not include the value of qualified   campus lodging furnished to such employee during the taxable year. (2)   Exception in cases of inadequate rent Paragraph (1) shall not apply to   the extent of the excess of— (A) the lesser of— (i) 5 percent of the   appraised value of the qualified campus lodging, or (ii) the average   of the rentals paid by individuals (other than employees or students   of the educational institution) during such calendar year for lodging   provided by the educational institution which is comparable to the   qualified campus lodging provided to the employee, over (B) the rent   paid by the employee for the qualified campus lodging during such   calendar year. The appraised value under subparagraph (A)(i) shall be   determined as of the close of the calendar year in which the taxable   year begins, or, in the case of a rental period not greater than 1   year, at any time during the calendar year in which such period   begins.  (3) Qualified campus lodging For purposes of this subsection,   the term “qualified campus lodging” means lodging to which subsection   (a) does not apply and which is— (A) located on, or in the proximity   of, a campus of the educational institution, and (B) furnished to the   employee, his spouse, and any of his dependents by or on behalf of   such institution for use as a residence.  (4) Educational institution, etc. For purposes of this subsection— (A) In generalThe term   “educational institution” means— (i) an institution described in   section 170(b)(1)(A)(ii) (or an entity organized under State law and   composed of public institutions so described), or (ii) an academic   health center. (B) Academic health centerFor purposes of subparagraph   (A), the term “academic health center” means an entity— (i) which is   described in section 170(b)(1)(A)(iii), (ii) which receives (during   the calendar year in which the taxable year of the taxpayer begins)   payments under subsection (d)(5)(B) or (h) of section 1886 of the   Social Security Act (relating to graduate medical education), and   (iii) which has as one of its principal purposes or functions the   providing and teaching of basic and clinical medical science and   research with the entity’s own faculty.