compenstation

by Rena' Patterson
(Birmingham, AL USA)

is it mandatory or mandated by law that the Pastor be issued a w-2 for his compensation? can a Pastor request to receive his compensation as a Housing allowance only, and can prove the his housing expenses do add up to that dollar amount?

3Comments

100 Percent Housing Allowance

VVickey

That gets really complicated.

See the bottom question on this article:
http://www.mmbb.org/retirement-benefits-services/housing-allowance-advantage-with-mmbb/housing-allowance-faqs/

I personally believe it would save confusion later to just go ahead and issue him a W-2 with zeros in the appropriate boxes and the housing allowance reported in Box 14.

But I do want to caution you and your Pastor that if he doesn't have another source of income for all of his other expenses, it will as Pete stated throw up a red flag with the IRS.

Compensation

RRena'

I am aware that HA is subject to SS taxes, however, the Pastor has elected not to be paid a salary (help w/finances at the church)just a HA. His wkly allowance is less than $1,000 which will actually help w/his housing expenses. Can he receive a HA and not be a W-2 if he requested it?

Does he have to be paid a salary and a HA?

Housing Allowance as compensation

PPete

Because Housing Allowance is a benefit and not subject to federal income tax, using it as compensation alone is a no no and the IRS will not be very happy.

It is subject to Social Security however.