The allowance for pastors and other clergy members depends on the individual housing allowance designated by the church, rental value of the pastor’s home and the amount spent maintaining their residence, including on upkeep and furnishings. There are no official limits for the minister housing allowance, according to the IRS.
The housing allowance provides income tax exclusions but does not apply when filing self-employment taxes. The allowance amount can also be changed or amended during the year, but not retroactively. The IRS has more information about determining the housing allowance and applying the allowance to the federal income tax forms.