Ministerial Housing Allowance Exclusion Worksheet

Use this worksheet to calcualte the housing allowance that you may exclude from federal income tax per Internal Revenue Code (IRC) Section 107.

DO NOT INCLUDE THE FOLLOWING: Labor for maintenance, labor for lawn mowing, maid service, groceries, personal toiletries, paper products, personal clothing, toys, computer games, VHS tapes or DVDs, cellular phones, and home equity loans not used for housing-related expenses.

housing allowance designated by agreement/contract, recorded in the board minutes, and actually received
annual fair rental value of housing, unfurnished, without utilities
incremental increase in fair rental value for furnishings
utilities (gas, oil, electric, water, sewer, trash, etc.)
cable, internet, DSL, direct tv, and/or satellite dish
telephone (land-line, local phone only, no long distance)
purchases/repairs of furnishings and appliances
mortgage payments (principal and interest) or rent
real estate taxes (not included in mortgage payments)
insurance
homeowners association or condo fees
repairs and maintenance
cleaning supplies (furniture polish, vacuum sweeper, etc.)
landscaping (flowers, yard bags, garden tools, etc.) and lawn mower
improvements (decorating, painting, wallpapering, carpeting, flooring, ceiling fans, light bulbs etc.)