HOME PROVIDED BY CHURCH

[MOBEE]

I have a taxpayer who is the youth director at church which provides him a home which is located on the church property. He is not ordained (not a minister). What would the tax implications be for this taxpayer. I know a minister whould have th pay self-employment tax on the value of the home but not income tax. But this taxpayer is not a minister

[Margaret CPA in OH]

Check to see if it is a condition of employment. Our church has a resident caretaker who receives wages but it is a condition of employment to live in the apartment on site. This is not taxable to the caretaker.

[MOBEE]

Small church. Small salary. Adding home is an incentive for employee to take the job with the church

[Lion EA]

Taxable and should be on his W-2.

[kcjenkins]

I agree. Since the living arrangement is not for the benefit of the employer, it's taxable.

[MOBEE]

Thanks for the help