Introduction discount hotels in HannoverIf you furnish meals or lodging to an employee, or to anyone elsein connection with the employee's services, you must generally includethe value in the employee's wages. You determine the value using therules explained in chapter 4. This chapter explains a special rule that allows you to exclude thevalue of meals and lodging from an employee's wages if you meetcertain tests. See chapter 4for information on excluding the value ofcertain meals as a de minimis fringe benefit.