When can I exclude meals and/or lodging from my NJ wages?

You can exclude meals and/or lodging included as wages on your Form W-2(s) if all the following apply:

1. The meals and/or lodging were provided on the business premises of your employer.
2. The meals and/or lodging were provided for the convenience of your employer.

For lodging only:
3. You were required to accept the lodging as a condition of your employment.