Self-employed missionary's clergy housing allowance from a source other than primary missionary agency

Question about self-employed missionary's clergy housing allowance from a source other than primary missionary agency

I am a self-employed missionary and therefore receive a 1099-MISC for the agency handling my primary source of income.

However, I help out as an associate minister with another church on a part-time basis for which they allot me a clergy housing allowance that covers less than half of my housing costs as compensation.

I cannot be in anyway considered employed by them according to the tax court's criteria for employment. In other words, I don't have a set location, time, or am not given any directives about how or when to serve. I just help them out in a free-lance way.They don't give me a 1099, but I would like to report the income.

I understand that I have to pay self-employment tax and medicare tax. Is that taxed at the same rate as miscellaneous income, which I'm presuming is 15.7 percent?

Comments for Self-employed missionary's clergy housing allowance from a source other than primary missionary agency

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Mar 09, 2015
 Misc. Income tax rate?
by: Lewis in NC

The Misc. Income tax rate could vary depending on your overall total gross taxable income. So it could go much higher than 15.7%. The SE tax rate is around 15.3%. This will be revealed on the SE tax form when completed by you when you list the SE income you are questioning. Hope this is helpful.
Mar 25, 2015
 1099's & housing allowance
by: D Fry

Even if they do not pay you cash in excess of $600, they should be sending you a letter detailing your housing allowance. Ask them to do that.

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