Housing Allowance Worksheet / Church Provided Housing

The document is a Housing Exclusion Worksheet for ministers living in church-owned or church-rented housing. It is used to estimate and record allowable housing expenses (such as utilities, maintenance, furnishings, insurance, and landscaping) paid by the minister during a specified period. The worksheet compares actual housing expenses to the designated housing allowance to determine the amount that may be excluded from federal taxable income, which is limited to the lower of the total expenses or the allowance (subject to reasonable compensation).