@debby201 wrote:
let me clarify. my husband has been receiving a housing allowance as a clergy member for years. I am also a clergy member with the same organization. Does it matter to the IRS who in the household receives the allowance? we file jointly
Generally no. As I said, the only thing that might be an issue is the fair compensation rule. If your spouse is paster of a megachurch with $100,000 in salary and $100,000 of housing allowance (and presuming that $200,000 is fair compensation for his work); and you are pastor of a small church with a salary of $50,000 and no housing allowance (therefore presuming that fair compensation for your work is $50,000), you couldn't ask your church to provide a housing allowance of $100,000.
Other than that, there is no tax benefit or disadvantage to having the housing allowance come from one spouse, the other or be split; as long as it is not more than the fair value of your compensation and not more than your actual housing expenses.
