unpaid housing allowance due to pastor

What if the Church was unable to pay the pastor 100% of the (actual amount spent by the pastor, (for housing allowance expenses allowed by the IRS)for that calendar year?

Can the Church write in their minutes that (the Church owes the pastor for unpaid housing allowance) and will pay the pastor the amount owed, the following year/s if the monies are available?

Can the pastor which has met the requirements for housing allowance and has been paid 100% for actual monies spent on housing expenses allowed by the IRS for the calendar year, receive the housing allowance owed to him? Would the excess be considered taxable income?

If the amount paid to the pastor (monies owed for unpaid housing allowance from previous year)does not exceed the current calendar year housing allowance allowed is this money considered housing allowance and not taxable income?

3Comments

unpaid housing allowance

AAnonymous

can unpaid housing allowance be claimed as a debt owed you

unpaid housing allowance

AAnonymous

Dear Sandi:
You said that a church could NOT carry unpaid housing allowance forward. Where did you get that information. Please advise.

housing allowance

SSandi

Please review housing allowance, you can use the site search on the left for easier searching.

Basically the answer is No the church cannot pay the pastor housing allowance for in the past.
However the pastor can claim the money on his own tax forms.

If the church gives the pastor additional money it is income and taxable, be careful of private benefit/ inurment issues.

Prayers