There are 2 different calculations based on the amount of annual earnings from the church:
- If the annual salary is over $30,000, then 1/3 of the salary can be claimed. The calculated amount must be a reasonable amount and must be substantiated with actual costs and bills of residence
- If the annual salary from the church is $30,000 or less, then a total amount of $10,000 can be claimed for the year. This amount does not change if the annual salary is between$10,000 - $30,000.
- Annual Salary = $20,000 then $10,000 can be claimed as clergy residence.
- Annual Salary = $10,000 then $10,000 can be claimed.
- Annual Salary = $8,000 then $8,000 can be claimed as clergy residence