Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2011 Page 21
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30Attachment 1—John E. White 011-00-2222
Worksheet 1. Figuring the Percentage of Tax-Free Income
Note. For each line, enter the appropriate amount in all boxes that are not shaded.
(a)
(b)
(c)
Source of Income
Taxable
Tax-free
Total
1
W-2 salary as a minister (from box 1 of Form W-2)
1
31,000
31,000
Gross income from weddings, baptisms, writing, lecturing, etc. (from
2
2
4,000
4,000
line 1d of Schedule C or C-EZ)
Note. Complete either lines 3a – 3e or lines 4a – 4i.
• If your church provides you with a parsonage, complete lines 3a – 3e.
• If, instead of providing a parsonage, your church provides you with
a rental or parsonage allowance, complete lines 4a – 4i.
3a
FRV* of parsonage provided by church
3a
b
3b
Utility allowance, if any
c
Actual expenses for utilities
3c
d
Enter the smaller of line 3b or 3c
3d
e
3e
Excess utility allowance (subtract line 3d from line 3b)
4a
Parsonage or rental allowance
4a
9,600
b
Utility allowance, if separate
4b
1,200
c
4c
Total allowance (add lines 4a and 4b)
10,800
d
4d
Actual expenses for parsonage
9,600
e
Actual expenses for utilities
4e
960
Total actual expenses for parsonage and utilities (add lines 4d
f
4f
10,560
and 4e)
g
FRV* of home, plus the cost of utilities
4g
10,800
h
Enter the smaller of line 4c, 4f, or 4g
4h
10,560
10,560
i
4i
Excess allowance (Subtract line 4h from line 4c)
240
240
Ministerial income (for columns (a), (b), and (c), add lines 1
5
5
35,240
10,560
45,800
through 4i)
Percentage of tax-free income:
Total tax-free income (line 5(b)) $ 10,560
6
=
23 %**
Total income (line 5(c))
$ 45,800
* FRV (Fair Rental Value): As determined objectively and between unrelated parties, what it would cost to rent a comparable home (including
furnishings) in a similar location.
** This percentage of your ministerial expenses will not be deductible. Use Worksheets 2 and 3 to figure your allowable deductions.
Publication 517 (2011)
Page 21
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