BrittanyS
Expert Alumni

Self employed

The housing allowance for Bi-vocational pastors is limited to their ministerial income received.  Per, the IRS "if you get income for working as a minister who is an employee, count it as earned income. This income includes:

  • Wages
  • Salaries
  • Tips
  • Other taxable employee compensation"

 

The housing allowance would need to meet the following criteria:

 

  • the amount is officially designated as housing and allowance
  • the amount is actually used to provide or rent a home
  • or the fair market rental value of the home

 

See the following links for additional information:

 

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