How is the clergy housing allowance treated for tax purposes?

For active clergy, the amounts are included in gross income for self-employment tax, but excluded from income tax.

For all clergy, the amounts are excluded from gross income for both self-employment and income taxes.

For all clergy, the amounts are excluded for self-employment tax but included in income tax.

For active clergy, the amounts are included in gross income for self-employment and income taxes

---

What is the best method to determine fair rental value of a furnished parsonage home?

Have the taxpayer ask ministers in other cities what they use for fair rental value on their tax returns.

Have the taxpayer consult with a local realtor to establish a documented quote the first year, then add to that figure each year to account for inflation.

Use the housing allowance provided as fair rental value.

Have the taxpayer consult with a local realtor to establish a documented quote of the fair rental value each year.

---

Self-employed clergy can deduct amounts paid for medical, dental, and qualified long-term care insurance for:

Themselves and their spouse. Their dependents are not eligible for this coverage, regardless of age.

Themselves, their spouse, dependents, and their other children who have not attained the age of 27.

No one. Medical and dental insurance and qualified long-term care expenses are not deductible for clergy, regardless of who is covered.

Themselves only. Spouses and dependents, regardless of age, are not eligible for this coverage.