What if you worked 2 pastorates this year. One was from January to July where we rented a home and the other is from August-December and we had a manse.
For the portion of the year when you had a housing allowance, figure your total housing expenses for that period, (probably rent & utilities). Then take your designated housing allowance, divide by 12 and multiple by the number of months you pastored at that church. Your non-taxable housing allowance is the lower of what you were paid as housing allowance or what your cost was. Then follow the same procedure for the rest of the year, using the procedures for calculating the value of church-provided housing.