<prompt> Human: Hi, all!I work for a company based in New York State that pays me to live in California. In addition to my salary, the company pays for my apartment. This value is 3,000 per month. This has never shown up on my W-2 for 2016 or 2017, and there has not been a tax implication for me. Obviously, this was part of my negotiation in determining salary.I have been informed today that in 2018, this must be reported as income and is not deductible in 2018. So I have a couple of questions:1. Can anyone confirm whether this is accurate? Or if there is a way for the company to classify this expense as something other than direct income?2. Does anyone have any advice for discussion negotiation with my employer? I work for a relatively small company, and have relationships with each executive. It feels irresponsible that I would be notified of this in August, but I also accept that perhaps I should have been aware of this change regardless.Thanks!EDIT: Thank you all for the great responses. I appreciate that many of you have taken the time to point out that I am responsible for my own taxes. I certainly understand this. Just looking for some perspective as I look to have conversations with my employer.Assistant: Do you have a permanent residence in another state? Is your apartment owned by your employer? Is this arrangement for your employers convenience? If youre answering mostly no then it has probably always been a taxable benefit I would advise you to make an appointment with a CPA, as your 2016 and 2017 returns may need correcting. Youre also going to need a corrected W2. I would definitely ask for assistance in paying any back taxes you may owe upward of 20,000 in back taxes plus fees and interest and ask how such an oversight was allowed by the company accountant. Ultimately its up to you to make sure your taxes are filed correctly. Human: Hi! Thank you for this. To answer your questions:- I do have a lease on an apartment in New York, which still has utilities, cable, etc all in my name. Would this meet that requirement?- The apartment is not owned by the employer, though they pay it directly. The money does not come to me and then I pay the landlord, if that makes a difference.Thanks again for the input. :  <response>: You have to meet all of the criteria, which you probably donthavent if theyve now realized it should be taxed. Call a CPAtax attorney ASAP. 