Wayne's employer provides meals and lodging on a business trip. Taxpayers can afford reporting the value of the meals and the lodging income in all of the following situations, except for what a the meals are furnished on business premises of the employer, for convenience of the employer be the lodging is furnished on the business premises of the employer for the convenience of the employer see when meals and lodging are a condition of employment. The taxpayer must accept the meals and or lodging to properly conform perform their dutiesD the lodging is convenient for the employee to get to work.