Clergy's Housing Allowance on 1099-misc

by Cookie
(Franklin, TN)

I have a SELF-EMPLOYED minister for whom I am completing a 1099-misc. Where do I enter the amount for his housing allowance? And where do I enter the amount the church has paid for his health benefits? And I assume his other compensation ("salary") goes in Box 7, correct?

Answer

You would enter his salary and health benefit payments in box 7. The housing allowance payments would not be reported on the 1099-MISC. You could include the housing allowance amount on a church letter and put it in the same envelope with his 1099-MISC. The minister is then responsible for reporting his housing allowance on a Schedule SE on his personal return.

Hope this helps,



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