Page 22: Additional Clergy Housing
Skip this page if you had one home and one housing designation for the whole of 2026. Most people skip it.
You need this page if you moved during the year, served two churches with two separate designations, or changed between a parsonage and a home of your own.
What this page does. It is a second copy of page 17, for a second housing situation in the same year. Use it if you moved during 2026, if you served two churches with two designations, or if your circumstances changed part-way through — from a parsonage to a home you bought, say.
Before You Begin
Have the same types of documents available that you used for Page 17, including:
- Housing allowance designation or board resolution
- Mortgage statements
- Rent records
- Utility bills
- Property tax records
- Home insurance records
- Receipts for housing-related expenses
- Retirement plan housing allowance documentation, if applicable
When Should You Complete This Page?
Only complete Page 22 if you have already completed Page 17 and had a second housing arrangement during the year.
Examples
✅ You moved to a new home during the year.
✅ You changed from living in a church-owned parsonage to a home you purchased.
✅ You served two churches, each with its own housing allowance designation.
✅ You received housing allowance from more than one qualifying source.
Leave This Page Blank If
- You lived in the same home all year.
- You had only one housing allowance designation.
- Nothing about your housing situation changed during the year.
In these situations, Page 17 is all that is needed.
Keep the Time Periods Separate
The most important rule for Page 22 is to keep the dates separate from those reported on Page 17.
Your housing periods should not overlap.
Example
If you moved on July 1:
Page 17
- January 1 through June 30
Page 22
- July 1 through December 31
This allows us to accurately calculate the housing allowance exclusion for each housing arrangement.
Housing Information
Complete the section that matches your second housing situation.
If You Owned the Home
Provide:
- Dates you lived in the home
- Housing allowance designated
- Date the designation was approved
- Estimated market value of the home
If You Rented
Provide:
- Dates you rented the home
- Housing allowance designated
- Date of designation approval
If You Lived in a Church-Owned Home (Parsonage)
Provide:
- Dates you occupied the parsonage
- Furnished fair rental value
- Utilities paid by the church
- Designated parsonage allowance
- Whether the allowance was paid in addition to salary or from existing compensation
Home Expenses
Just as on Page 17, enter the housing expenses that relate specifically to this housing period.
Examples may include:
- Mortgage payments
- Rent
- Utilities
- Property taxes
- Insurance
- Furnishings
- Appliances
- Repairs
- Home improvements
- HOA dues
- Lawn care
- Snow removal
- Security systems
The organizer will automatically total the expenses entered.
Important
Only include expenses that belong to this specific housing arrangement and time period.
Retired or Semi-Retired Ministers
If you received housing allowance from a second qualifying retirement plan, please provide:
- Name of the retirement plan
- Total payments received
- Portion designated as housing allowance
If more than one retirement plan provided a housing allowance, list each one separately.
Comments Section
This is an excellent place to briefly explain what changed during the year.
A simple explanation can be extremely helpful.
Examples
- “Moved from church parsonage to our purchased home on August 1.”
- “Accepted a call to a second church beginning September 15.”
- “Sold our home and began renting on June 1.”
- “Started receiving housing allowance from a second denominational pension.”
Clear notes often help us understand the situation more quickly and reduce follow-up questions.
Common Mistakes to Avoid
Keep Expenses With the Correct Time Period
Expenses should be reported with the housing arrangement they relate to.
For example:
- Expenses for your first home belong with the dates reported on Page 17.
- Expenses for your second home belong with the dates reported on Page 22.
Keeping the expenses separated helps ensure an accurate housing allowance calculation.
Two Churches Usually Mean Two Separate Calculations
If two churches provided housing allowance designations, each designation should generally be evaluated separately.
Please keep the housing information for each arrangement distinct rather than combining everything into one total.
Don’t Duplicate Information
If nothing changed during the year, do not repeat the same residence and expenses on both pages.
In most cases:
✅ One housing arrangement = Page 17 only
✅ Multiple housing arrangements = Page 17 and Page 22
Housing Allowances Cannot Be Backdated
Just like Page 17, a housing allowance designation generally becomes effective only after it has been formally approved.
Be sure to enter the actual date of approval for each designation.
The Home Must Be Your Residence
Housing allowance expenses generally apply only to a home you personally occupied as your residence.
Vacation homes, investment properties, and homes occupied by others generally do not qualify.
When You’re Finished
Before moving on, take a moment to review your entries and confirm that you have:
✓ Completed Page 17 first
✓ Separated the housing periods correctly
✓ Entered the correct housing allowance designation
✓ Included all qualifying housing expenses
✓ Reported any second church or retirement-plan housing allowance
✓ Added notes explaining housing changes during the year
A complete Page 22 helps us accurately calculate your housing allowance exclusion when more than one housing arrangement existed during the year. If you’re unsure whether a housing expense belongs on Page 17 or Page 22, simply include a note in the comments section and we’ll be happy to review it with you.