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Frequently Asked Tax Questions

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

  1. A minister receives a salary plus a housing allowance. Is the housing allowance income? Where does the minister report it?
  2. Are all ministers treated as self-employed for social security purposes?

Rev. date: 1/1/2011

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

 
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 smallest of the following:
For additional information on a minister’s housing allowance, refer to:
Publication 517, Social Security and Other Information for 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: 1/1/2011

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