Can expenses related to a business owner's vacation home be deductible business expenses for the portion used by the employees?

[marlo]

The vacation home is owned by the sole stockholder of a Scorp.

[Marc-TaxMan]

He lets employees stay in his 100% vacay home?  No other 'rental?'  Do employees get reported as taxable income for this fringe benefit?

[marlo]

No rents and has not reported on W-2 as this is the first year for this.

[Marc-TaxMan]

I assume this is not a fringe benefit available to any employee, but just a select few top people.
Marlo:  I do not know the answer, but the brains out there will know

[Accountant-Man · Accepted solution]

I don't know the answer, but I vote no.