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Attachment A (SAMPLE) HOUSING ALLOWANCE RESOLUTION (To be inserted in the minutes of the meeting) The chairperson informed the meeting that under the tax law, a minister of the gospel is allowed to.

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Most ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.

Example: A church pays its pastor an annual salary of $45,000, of which $10,000 is designated as a housing allowance. The pastor owns her own home and determines the fair rental value of her furnished home plus projected utilities is $10,000 per year.

A specific dollar amount or percentage of salary must be designated, in writing. The written designation must be adopted or approved in writing, preferably by a resolution of the governing body and/or in an employment contract.

– such employee or a connected person in relation to such employee, has a right to acquire the accommodation from his / her employer. and is therefore, fully taxable in the hands of the employee. – the benefit is provided solely for bona fide business purposes, other than the obtaining of a tax benefit.

What Expenses Can You Include in Your Housing Allowance? Utilities: electric, water, sewer, trash. Homeowners insurance. Real estate taxes. Home repairs and remodeling. Furnishings and appliances for your home (including repairs) Pest control. Lawn care and snow removal services. Homeowners or renters association dues.

The designated housing allowance may be reflected on Form W-2 in Box 14 with the notation, “Housing Allowance.” Though not required, this reporting method is suggested by Publication 517. Or, a church can report the designated housing allowance to a minister by providing a statement separate from Form W-2.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232