Pastor housing allowance calculator

A worksheet for a minister’s housing allowance in the US. Enter the amount your church designated, what you spent on your home and its fair rental value, and see the smallest of the three, as IRS Publication 517 describes. Print it for your records. It’s arithmetic, not tax advice.

US only · Not tax advice · Printable worksheet · Nothing saved

Use yearly amounts. For a monthly figure, multiply by 12.

Salary (not counting the housing allowance)

Housing allowance the church designated

The church designates a definite amount before it pays it.

Fair rental value of your home, furnished

What the home would rent for each year, furnished, not counting utilities.

What you actually spent on your home this year

Rent or mortgage payments

Utilities

Home insurance

Property taxes

Repairs and upkeep

Furnishings and appliances

Other housing costs

The smallest of the three amounts

—

Fill in the designation, your fair rental value and your costs.

Housing costs for the year
Rent or mortgage payments	$0.00
Utilities	$0.00
Home insurance	$0.00
Property taxes	$0.00
Repairs and upkeep	$0.00
Furnishings and appliances	$0.00
Other housing costs	$0.00
Total spent on your home	$0.00
The three amounts
A. Amount the church designated	$0.00
B. Amount actually spent on your home	$0.00
C. Fair rental value, furnished, plus utilities	$0.00
Smallest of A, B and C	$0.00
Designated amount above that (excess)	$0.00
Self-employment (SE) tax
Salary	$0.00
Housing allowance	$0.00
Both count toward SE tax	$0.00

Nothing you type here is saved or sent anywhere. This is arithmetic, not tax advice.

Minister’s housing allowance worksheet

Yearly amounts. The smallest-of-three comparison follows IRS Publication 517 (2025). This is arithmetic, not tax advice. Check it with a tax professional.

Housing costs for the year
Rent or mortgage payments	$0.00
Utilities	$0.00
Home insurance	$0.00
Property taxes	$0.00
Repairs and upkeep	$0.00
Furnishings and appliances	$0.00
Other housing costs	$0.00
Total spent on your home	$0.00
The three amounts
A. Amount the church designated	$0.00
B. Amount actually spent on your home	$0.00
C. Fair rental value, furnished, plus utilities	$0.00
Smallest of A, B and C	$0.00
Designated amount above that (excess)	$0.00
Self-employment (SE) tax
Salary	$0.00
Housing allowance	$0.00
Both count toward SE tax	$0.00

The excludable amount also can’t be more than reasonable pay for your services, which this worksheet doesn’t test. The housing allowance still counts toward self-employment tax.

The smallest of three amounts

IRS Publication 517 says a minister who receives a housing allowance may exclude from gross income the smallest of three amounts:

The amount actually used to provide a home
The amount officially designated as a rental allowance
The fair rental value of the home, including furnishings, plus utilities

The exclusion also can’t be more than reasonable pay for your services. This worksheet doesn’t test that, because only you and your adviser can say what reasonable pay is.

If the designated amount is more than the smallest amount, Publication 517 says the excess is included in gross income.

The church designates it in advance

Publication 517 says the church must officially designate the payment as a housing allowance before it makes the payment, and it must be a definite amount. It can’t be set later.

Informal discussions don’t count as an official designation, according to Publication 517.

It still counts for self-employment tax

The exclusion applies only to income tax. Publication 517 is clear that it doesn’t apply to self-employment (SE) tax, so the housing allowance is still included when figuring net earnings for SE tax. The worksheet adds your salary and housing allowance together so you can see that figure. Other items can change your SE tax, so use it as a starting point.

Keep the paperwork

Keep the church’s designation, your receipts and statements, and how you worked out the fair rental value with your tax records. Printing this worksheet at the end of the year gives you one page that shows the arithmetic.

Questions about the housing allowance worksheet

Is this tax advice?

No. It adds up the numbers you type and picks the smallest of three, following IRS Publication 517. Whether you qualify, which costs count and what your home’s fair rental value is are questions for a tax professional who knows your situation.

Does the housing allowance count for self-employment tax?

Yes. Publication 517 says the exclusion applies only for income tax purposes and doesn’t apply for SE tax purposes.

What costs count as “the amount actually used to provide a home”?

The worksheet lists common housing costs as prompts, such as rent or mortgage payments, utilities, insurance, property taxes, repairs and furnishings. Publication 517 doesn’t give a complete list, so check yours with a tax professional before you rely on the total.

How do I find the fair rental value?

It’s what your home would rent for, furnished. Rents for similar furnished homes nearby are one place to start. Keep a note of how you arrived at the figure, and check it with your tax professional.

Does this work outside the US?

No. The housing allowance is a US federal income tax rule. Other countries treat clergy housing differently.

Is anything I type saved?

No. The arithmetic happens in your browser, and nothing is stored or sent to us. The printout is the only copy.

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