Thanks for your reply. However, the tax code for retired pastors is different than for those still in active duty. "Ministers cannot exclude a housing allowance or the fair rental value of a manse when computing self-employment (Social Security) taxes unless they are retired. The tax code specifies that the self-employment tax does not apply to the 'rental value of any manse or any manse allowance provided after the [minister] retires.'"
This larger quote is taken from The Tax Guide For Ministers: 2021 Returns, published by the Board of Pensions of the Presbyterian Church, U.S.A.; and the internal quote at the end is actually directly from the federal Tax Code itself. Please respond.
Paul Parsons
