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Posted

First I'm having a hard time making my W2 clergy work. They report roughly $50K on W2 by $30K of that is housing allowance. On line 7 shows up as $20 like it is supposed to . (marked clergy on w2 input. used box 14 to indicate housing.) But, error report says matching error on w2 detail vs. line 7.

Regardless - i am getting EIC. I am thinking that the $30K of housing allowance should not be excludable from income for EIC, Doesn't seem kosher. But EIC worksheets just refer back to sch C.

Has anyone dealt with this.

Appreciate it.

Posted

Box 1 is taxable for income tax. Box 1 plus housing allowance is taxable for SE. I think the Sch SE amount triggers EIC, along with AGI. But haven't had a clergy person in some time and none that qualified for EIC. Does you clergy person also have a Sch C?

Posted

Regardless - i am getting EIC. I am thinking that the $30K of housing allowance should not be excludable from income for EIC, Doesn't seem kosher. But EIC worksheets just refer back to sch C.

No, it does not seem kosher, but I think IRS will turn around and give the pastor EIC if you don't. I hate when they do that. See the second link. (Obviously, be sure and use the lower of actual expenses, FRV plus utilities, and $30,000 for the HA).

http://nccumc.org/treasurer/files/housingallowanceqa.pdf

http://www.freechurchaccounting.com/do-you-include-a-housing-allowance-when-calculating-for-earned-income-credit.html

http://www.taxalmanac.org/index.php/Discussion:Pastors-housing_allowance-_and_EIC

Posted

For a minister who is subject to social security and medicare tax earned income includes wages, value of parsonage and/or parsonage allowance, and Schedule C net honorariiums. less adjustment for one half of self-employment tax (form 1040, line 7). I am not sure why your have that error coming up. Not enough info for me to figure out. So far all my clergy W-2s have come through okay (all I do is clergy returns).

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