1212. What rental allowances must ministers include in net earnings?

If you are a minister, you must include the following in net earnings from self-employment (unless you are granted an exemption from coverage under Social Security (see §1131):

  1. The rental value of a home furnished as part of your compensation;

  2. A rental allowance paid as part of your compensation; and

  3. The value of any meals or lodging furnished in connection with services performed in the exercise of your ministry.

  4. Salary

  5. Fees and honoraria for officiating at weddings, christenings, funerals and other services in the exercise of the ministry.

  6. Value of meals when furnished as part of his compensation; and

  7. Travel and automobile allowances, although these same items will be deducted as business expenses if incurred in the performance of his duties.

A minister excludes from gross income:

Last Revised: Jul. 1, 2004