Guides
- Setting the 2027 Housing Allowance: The December Designation — Why the church must designate the housing allowance before it's paid, how to pick the amount from this year's costs, and what the board's resolution should say.
- Housing Allowance and Self-Employment Tax: Worksheet 3 — The housing allowance or parsonage value is income-tax-free but counts for self-employment tax. How Pub. 517 Worksheet 3 adds it back, and the Form 4361 exemption.
- What Counts for the Housing Allowance (and What Doesn't) — Costs of providing a home — rent, mortgage, property tax, insurance, repairs, furnishings, utilities — versus food and household help. And what Pub. 517 doesn't list.