Sep 30, 2025 · A minister's housing allowance (sometimes called a parsonage allowance or a rental allowance) is excludable from gross income for income tax purposes but not for self-employment tax …

Apr 1, 2026 · Learn when employer-provided housing is tax-free, how the minister's housing allowance works, and what expenses actually qualify under IRS rules.

The Basic Allowance for Housing (BAH) provides money to cover service members' housing and related costs in the civilian market when government quarters are not provided.

Basic Allowance for Housing, or BAH, provides uniformed service members equitable housing compensation based on housing costs in local civilian housing markets within the 50 U.S. states …

Feb 9, 2026 · A minister who receives a housing allowance may exclude the allowance from gross income to the extent it's used to pay expenses in providing a home. Generally, those expenses …

Apr 1, 2026 · Under Section 107, ministers can exclude housing costs from income tax, but the fair rental value limit and self-employment tax rules catch many off guard.

Use the BAH calculator below to find your 2026 BAH rate. Enter your pay grade, dependent status and duty station (ZIP code or city) to see your monthly and annual BAH amount. Basic Allowance for …

3 days ago · A youth pastor or associate pastor can claim a housing allowance if they meet the IRS definition of a minister and the church properly designates the allowance in advance. A pastoral …

Jan 16, 2026 · WASHINGTON — The Department of the Treasury and the Internal Revenue Service today confirmed that supplemental basic allowance for housing payments made to members of the …

Feb 25, 2026 · Service members who don’t live in government housing receive BAH, which offsets about 95% of local rental costs. The allowance varies by location, pay grade and dependent status.