J Parsonage Income
 
(10/01/14 –11/30/14)
Parsonage income is money paid by a church or other organization to church professionals for their expenses incurred while providing a service. This money is paid in addition to money paid for services rendered. Church professionals include, but are not limited to, the following:
 
Clergy
Ministers
Priests
 
Consider parsonage income as wages when the participant is employed by the church.
 
Key WA in the INCOME TYPE field on EAIC.
 
EXCEPTION
Budget parsonage income as self-employment when any of the following are met:
There is no employer-employee relationship
The participant is working from one’s own recognizable business, trade, or profession
The participant works for a business or another individual on a commission basis, but pays own withholding taxes for state, federal, and FICA
Key OT in the INCOME TYPE field on SEEI.
 
When parsonage income is paid to a third party for the budgetary unit’s expenses, see Vendor Payments.