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The portion of such distributions you may include is equal to the smallest of the following amounts:
NOTE: The exclusion does not transfer to surviving spouses after the death of a clergy person.
This worksheet will help you determine the amount that you may exclude from the gross income pursuant to the provisions of section 107 of the Code, which provide that "a minister of the gospel" may exclude a "housing allowance" from his or her gross income. Click here to view the worksheet.
Every year at Annual Conference, a resolution is submitted to approve the allowance for the following tax year.Some tax professionals request a copy to submit with clergy taxes. If you need a copy of the resolution, Click here to print a copy for your tax professional.