Clergy Housing Allowance
Section 107 of the Internal Revenue Code says that a minister’s compensation used to “provide a home” or a home provided to a minister are excluded from federal income taxes. You can purchase our book on the topic, The Pastor’s Wallet Complete Guide to the Clergy Housing Allowance, on Amazon.
Key Articles
- Who is Eligible for the Clergy Housing Allowance?
- What Work is Eligible for the Clergy Housing Allowance?
- How the Clergy Cash or Rental Housing Allowance Works
- How a Parsonage Allowance Works
- What Expenses Qualify for the Minister’s Housing Allowance?
- How to Calculate the Clergy Housing Allowance
- How Much Housing Allowance Can a Pastor Claim?
- Housing Allowance Calculator
Related Blog Posts

Video: Q&A: Can you claim a pastoral housing allowance if you pay taxes as if self-employed?
Does the way you pay your taxes affect your ability to claim a housing allowance? What determines if you can claim a housing allowance or have to pay self-employment taxes? Do you have to pay taxes on the housing allowance?

Video: Q&A: Do Life Care Facilities Qualify for the Housing Allowance?
Can money in a 403(b) be claimed as a housing allowance in retirement for someone living in a life care facility where the cost includes meals and medical care? How should that situation be handled?

Video: Q&A: Can Cell Phones Be Housing Expenses?
Do cell phones qualify for the clergy housing allowance? If not, is there any way for a church to cover the cost for their pastor?

Video: Q&A: How does the housing allowance work without a mortgage?
A look at how the clergy housing allowance works and why you can still claim it even without a mortgage.

Video: Q&A: How Do You Get The Housing Allowance For A Pastor?
Here’s a step-by-step description of how to set a housing allowance for a pastor, what needs to be done throughout the year, how to report it to the IRS, and what to do if you have excess housing allowance.

The 4 Most Important Retirement Planning Decisions Ministers Need to Make
This is a guest post by Chris Cagle, author of RetirementStewardship.com and The Minister’s Retirement book. I recently published a book review on his book and it got such a good reception that I asked him to write something specifically…

Video: Q&A: Changing Your Minister’s Housing Allowance
In today’s video, Amy answers a question from a Pastor’s Wallet reader who recently moved and wants to know if they can change their housing allowance after it has already been set by the elders.

When Should A Pastor Request A Housing Allowance?
Any time you want tax-free housing! While that answer is true, here is an excerpt from my book, The Pastor’s Wallet Complete Guide to the Clergy Housing Allowance, that will provide a bit more depth: Timing Timing is very important…

Who Is Responsible For The Clergy Housing Allowance: The Pastor Or The Church?
This is an excerpt from my book, The Pastor’s Wallet Complete Guide to the Clergy Housing Allowance: Pastor Housing Allowance Responsibilities Pastor, when it comes to the housing allowance, you’re the man (or woman). If you want the tax savings…

Does The Down Payment On A House Qualify For The Minister’s Housing Allowance?
I don’t know about your neighborhood, but in mine, real estate is on fire. Houses that usually take several months to sell are now under contract within a matter of days. This sudden housing boom has caught a lot of…

Can I Claim A Pastor’s Housing Allowance If I Live With My Parents?
I recently received an email from a missionary who had just returned from overseas. She was living with her mother for a season and had some questions as to how the housing allowance applied in her circumstances since she was…

How A Cash-Out Mortgage Refinance Affects A Pastor’s Housing Allowance
When the Federal Reserve slashed interest rates to near zero in response to the coronavirus crisis, everyone decided that it was a perfect time to refinance their mortgage. There were so many refinance requests that lenders had to artificially raise…