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Complimentary worksheet

Clergy Housing Allowance Worksheet

Track your housing costs month by month and see how much of your housing allowance you can exclude from income tax. A complimentary Excel worksheet for ministers, updated for 2026.

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How much of your housing allowance can you exclude?

If you own your home, you can exclude the smallest of three amounts from federal income tax: the housing allowance your church designated in advance, what you actually spent on housing, and your home’s fair rental value (furnished) plus utilities. If you rent, it’s the smaller of the designated amount and what you actually spent. This worksheet keeps your records and does the comparison for you.

What’s inside

What the worksheet does

  • A month-by-month log of your housing expenses
  • Your church’s designated housing allowance
  • Your home’s fair rental value plus utilities
  • The amount you can exclude, figured for you
  • A “How to use” tab with instructions
  • Locked formulas, so totals can’t be overwritten
How to use it

Three steps

1

Enter your designation

Add the housing allowance your church designated for the year and, if you own your home, its fair rental value.

2

Record expenses each month

Enter rent or mortgage payments, utilities, furnishings, repairs, insurance and other housing costs as you pay them.

3

Use the result at tax time

The worksheet shows the amount you can exclude. Keep it with your tax records or bring it to your CFR tax preparer.

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Remember: designate before the year begins

The church must designate your housing allowance in advance, usually by board resolution before January 1. The housing allowance is excluded from income tax but is still subject to self-employment tax unless you have an approved exemption.

Related

Forms, guides and services

FAQ

Common questions

Who can receive a housing allowance?
Ministers who are paid for ministerial services, such as preaching, conducting worship and administering sacraments. Your church must designate the allowance in advance, usually by board resolution before January 1.
Is the housing allowance subject to self-employment tax?
Yes. The housing allowance is excluded from federal income tax but is still included in self-employment tax, unless you have an approved exemption (Form 4361).
What if I live in a church-provided parsonage?
The fair rental value of a parsonage provided to you is excluded from income tax, but not from self-employment tax. Your church can also designate an allowance for related costs such as utilities and furnishings, which you can track in this worksheet.
Is the worksheet really complimentary?
Yes. Enter your name and email and the download starts right away. We also email you the link.

Questions about a worksheet?

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