When retired may a minister include housing expenses for a primary and secondary (seasonal) residence?
1Comments
Primary Home Expenses Only When Figuring Housing Allowance Exclusion
VVickey
The IRS's Ministers Audit Techniques Guide states at the bottom of page 7: "A minister can receive a parsonage allowance for only one home."
https://www.irs.gov/pub/irs-utl/ministers.pdf
From reading the IRS's Topic No. 417 Earnings for Clergy and Pub 517, I believe you can only claim the housing allowance of your primary residence. That appears to include retired ministers as well.
HOWEVER, you should seek the advise of a tax professional and ...I can't stress this enough...please make sure that professional is VERY knowledgeable in ministers taxes!
I can highly recommend Corey Pfaffe with the Ministry CPA: https://www.ministrycpa.org/
https://www.irs.gov/pub/irs-utl/ministers.pdf
From reading the IRS's Topic No. 417 Earnings for Clergy and Pub 517, I believe you can only claim the housing allowance of your primary residence. That appears to include retired ministers as well.
HOWEVER, you should seek the advise of a tax professional and ...I can't stress this enough...please make sure that professional is VERY knowledgeable in ministers taxes!
I can highly recommend Corey Pfaffe with the Ministry CPA: https://www.ministrycpa.org/