If the foreign company provides you accommodation [hotel/apartment] they are not giving you money, it's not part of earnings. I've never heard of anyone asking their employer about the cost of the hotel/apartment so that they could include the employer's "expense" as part of their gross income. The IRS doesn't care whether you live in a tent or in a camper truck or on a boat, or at your girlfriend's apartment, nor about how much you, or your company, or your uncle, pay for your hotel room or apartment
That's just so wrong I don't know where to start

. Good example of why not to get tax advice from a message board

.
Here's a link to the
Form 2555
Typhoonpilot