Housing Allowance Worksheet

Complete the worksheet below in order to determine the amount that you may exclude from you gross income. For a printable version, click here.


Tax year 20________
1. Indicate the amount classified as the housing                     allowance by the salary-paying unit.                                   
2. Indicate the amount actually expended by the clergy         person on housing  
     a. rent payments or mortgage principal payments                  made  
     b. mortgage interest payments made                            
     c. real property taxes                                       
     d.maintenance expenses                           
     e. utilities                                
     f. furnishing                           
     g. other applicable expenses related to housing                             
     h. add lines a, b, c, d, e, f, and g and indicate total                     here  
3. Indicate fair rental value of the housing plus the cost       of utilities:  
     a. fair rental value of the housing (furnished)                           
     b. fair rental value of the appurtenances, such as                  garage (if not in line a)  
     c. cost of utilities                           
     d. add lines a, b, and c, and indicate total here                            
4. Indicate the least of the amounts indicated on lines         1, 2h, and 3d  


Assuming there is sufficient documentation, the amount indicated on line 4 is the amount that may be excluded from gross income as a housing allowance pursuant to the provisions of Section 107 of the Code.