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:
Consider parsonage income as wages when the participant is employed by the church.
Key WA in the INCOME TYPE field on EAIC.
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.