Compensation for being a Resident Advisor taxable?

My son is going to be a Resident Advisor at college next term. He gets free room and board. It worth about $7,500. Does he pay income tax on it? If so, does he have to pay MA tax as a NY resident?

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Since the title is Resident Advisor, I'll assume one of the requirements of the job is to reside. The last time I checked when an employee is required to live on the employer's premises, the value of that housing is not taxed for federal tax purposes.
As far as the state tax issues, Katie should come along soon with her usual excellent information and advice.
Stu
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Stuart Bronstein wrote:

MA does not require any adjustment to federal gross income for employer provided housing.
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I did a search (imagine that!). My son's college doesn't address the issue, but MIT says that since living and eating with the advisees is required, the room and board are not taxable.
So, they agree with you. Thanks.
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