FAA4.I Earned Income (EAIN EAIC) : 03 Earned Income Types - Overview : J Parsonage Income
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.