Most importantly, tuition reductions offered to church employees do not benefit from this exclusion and remain fully taxable.
Christianity Today
A reasonable allowance (fully taxable for the pastor) would be at least 7.15 percent in 1987 (7.51 percent in 1988).
Christianity Today
However, housing allowances and the rental value of parsonages are fully taxable in computing a minister's self-employment taxes.
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