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IRS Tax Map 2008
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Frequently Asked Tax Questions

Interest/Dividends/Other Types of Income - Ministers' Compensation & Housing Allowance


Rev. date: 1/2010


A minister receives a salary plus a housing allowance. Is the housing allowance income? Where does the minister report it?

previous topic occurrence Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners next topic occurrence
previous topic occurrence Compensation, Wage, Salary next topic occurrence
Housing Allowance
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previous topic occurrence Social Security and Other Information for Members of the Clergy & Religious Workers next topic occurrence
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If you own your home and you receive a housing allowance as part of your pay, for your services as a minister, the exclusion cannot be more than the smaller of the following:
For additional information on a minister’s housing allowance, refer to:
Publication 517, Social Security and Other Information for the Members of the Clergy and Religious Workers.
For information on earnings for clergy and reporting of self-employment tax, refer to Tax Topic 417, Earnings for clergy.

Rev. date: 1/2010


Are all ministers treated as self-employed for social security purposes?

previous topic occurrence Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners next topic occurrence
previous topic occurrence Health Insurance Costs of Self-employed Ministers next topic occurrence
previous topic occurrence Self-employment next topic occurrence
previous topic occurrence Social Security and Medicare Taxes next topic occurrence
previous topic occurrence Social Security and Other Information for Members of the Clergy & Religious Workers next topic occurrence
previous topic occurrence Tax Guide for Churches and Religious Organizations next topic occurrence