Im clergy and do not understand which part of my income from the church to pay taxes on. To pay on both wages and housing or wages only or housing only? Which do I use?

[grindy61994]

The question asks for 1 option of the 3 above.

[AlanT222 · Accepted solution]

Clergy housing is only included as income when determining your self-employment taxes, not when calculating your federal income tax.

Members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees) must pay self-employment tax (SE tax).

The following income is included in the SE tax calculation on Schedule SE:

• Salaries and fees for your ministerial services
• Money for marriages, baptisms, funerals, masses, etc.
• The value of meals and lodging provided to you, your spouse, and your dependents
• The fair rental value of a parsonage (including the cost of furnished utilities) or the rental allowance (including an amount for utilities)
• Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary