Free and printable · No account
Clergy housing allowance worksheet.
Your housing allowance exclusion is limited by the lowest of three numbers. Fill in what you know, see your ceiling add up as you type, and print one page for your board meeting or your tax preparer.
Nothing you type here is saved, sent, or counted. For federal income tax only, and not tax advice.
What is free, and what Pro adds
This worksheet, the two-minute checkup, the board resolution and the guides are free, with no account. A free ClergyTrak account adds recording your housing and ministry expenses, CSV export, printing your records, the self-employment tax tools, and a Fair Rental Value estimate from real furnished rental comparables for each home, once a year.
ClergyTrak Pro, $129 a year, is for the paperwork around it: repeat estimates, the printable source packet with the comparables named, the church board report, the year-end packet, and unlimited AI receipt scanning. Cancel anytime.
See what you’d get here. This is a page from the Pro source packet, the document behind a Fair Rental Value figure:
| Comparable | Bed / bath | Size | Rent / mo |
|---|---|---|---|
| 62· Maplew··· Ave | 4 / 2 | 2,040 sq ft | $1,795 |
| 18· Carriag··· Ln | 4 / 2.5 | 2,210 sq ft | $1,925 |
| 90· Windin··· Ct | 3 / 2.5 | 2,080 sq ft | $1,830 |
Sample for illustration. Every address, figure and date is fictional. Your packet is built from live comparables in your own market. See the full sample page.
How to use this worksheet
The rule it follows is simple. The amount of housing allowance you can generally exclude from federal income tax is the lowest of three numbers: what your board designated in advance, what you actually spent on the home, and the Fair Rental Value of the home, furnished, plus utilities. Whichever is lowest is your ceiling.
- Before the board meets, use estimates. The sheet shows whether your designation is the number holding you back, and how much more your other numbers would support. How to set next year’s housing allowance walks through building the amount to ask for.
- After the year, use actual figures from your receipts and statements, and keep the printed page with your records.
- If your church provides a parsonage, the rental value of the home itself is generally excluded and a parsonage allowance can often cover related costs. This worksheet is built around homes you own or rent, so ask your preparer how the parsonage rule applies to you.
Questions pastors ask about the worksheet
When should I fill out a housing allowance worksheet?
Twice a year is ideal. Before your board’s last meeting, fill it in with estimates so the designation you ask for is grounded in real numbers. After the year ends, fill it in again with actual figures and keep it with your receipts.
What counts as a housing expense on the worksheet?
Expenses directly related to providing the home count: mortgage payments or rent, property taxes, insurance, utilities, repairs, furnishings, and similar costs. The IRS publishes no item-by-item list, so the standard is whether the expense provides and keeps the home. Food and household help are the usual exclusions.
What do I put for Fair Rental Value on the worksheet?
The best number is one with real furnished rental comparables behind it, and a free ClergyTrak account will build it for you: get a free Fair Rental Value estimate, then enter it on line 3. If you already have a figure from a realtor, an appraisal or your preparer, you can enter it with its source, but check that it is furnished and includes utilities. A rough guess from monthly rent works to see where you stand, and your ceiling shows as a maximum until line 3 is filled in. How to figure it yourself.
Does the worksheet figure my self-employment tax?
No. The housing allowance exclusion applies to federal income tax only. Ministers generally still owe self-employment tax (Social Security and Medicare) on it, unless they hold an approved exemption such as Form 4361. See how self-employment tax works for ministers or take the two-minute checkup.
Is ClergyTrak free?
Much of it. The worksheet, the checkup, the board resolution and the guides are free with no account. A free account adds expense recording, CSV export, printing your records, and one Fair Rental Value estimate per home each year. ClergyTrak Pro, $129 a year, adds repeat estimates, the printable source packet, the church board report, the year-end packet and unlimited AI receipt scanning.
Disclaimer: This worksheet is general educational information for ministers of the gospel in the United States, current as of October 2026. It is not legal, tax, financial or accounting advice, and using it does not create any professional relationship. Confirm your numbers with a qualified tax professional. See IRS Publication 517 for the official rules.