Housing Expenses for More Than One Home?

When retired may a minister include housing expenses for a primary and secondary (seasonal) residence?

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Jan 19, 2020
Primary Home Expenses Only When Figuring Housing Allowance Exclusion
by: Vickey

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/

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If you want to DIY your payroll, I highly recommend you look at using Gusto! It is very user friendly and their support is awesome! Plus they know how to set up and maintain payrolls for churches and nonprofit organizations.

Note: I am a "partner" of Gusto, but as I have told you before ... I never recommend anything that we or our clients have not tried and love =)



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