For purposes of the convenience-of-the-employer rule, the term “business premises of the employer” generally means the place of employment of the employee. For example, meals furnished to cowhands while herding their employer's cattle on leased land would be regarded as furnished on the business premises of the employer.

The value of furnished meals will be considered furnished for the “convenience of the employer” under certain circumstances, including the following:

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  The employee is available for emergency calls during the meal period.

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  The employee is restricted to a short meal period and cannot be expected to eat elswhere in that period.

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  The meals are furnished during working hours because the employee could not secure proper meals within a reasonable period; e.g., because of insufficient eating facilities in the vicinity of the employer's premises.

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  Meals furnished to restaurant or food service employees for each meal period in which the employees eat during their working hours or immediately before or after the working hours.

An employee is required to accept the lodging in order to perform the duties of the employment.