Housing Allowance Declaration – Retired Ministers

Form for retired ministers who are receiving a retirement benefit from The Free Methodist Church USA to declare housing allowance.  

Free Methodist Church – USA
Free Methodist Church of North America

RETIRED MINISTER’S HOUSING
ALLOWANCE DECLARATION

I am hereby informed that under Internal Revenue Code Section 107, in the case of a
minister of the gospel, gross income does not include the housing allowance paid to the
minister as part of the minister’s compensation to the extent it is used to rent or provide a
home. The responsibility for determining the appropriate amount of housing allowance that
can be excluded belongs to the minister. The church has no responsibility beyond
determining that the compensation is reasonable. This eligible amount in any individual
case may not exceed the fair rental value of the minister’s home (including furnishings)
plus the cost of utilities. As a retired minister receiving a retirement benefit from the Free
Methodist Church – USA, I want to declare my housing allowance as follows:

____ I declare the total amount of my retirement benefits as housing allowance.
____ I do not declare my total amount of retirement benefits as housing allowance. I
want to declare $_____________ (please state the exact dollar amount).

Signed ________________________________________________
Please Print Your Name_______________________________________
Address ________________________________________________
________________________________________________
________________________________________________
Social Security # ___________________________ Date _____________

This total amount is a combination of both Pension Plans (Defined Contribution Plan and
Defined Benefit Plan) if you are receiving retirement benefits from both plans (two monthly
checks).