If you are a clergy member or minister, you must:

• Include the rental value of the home you live in, or the housing allowance, if it was provided to you by the church
• Include income you get for working as a minister if you are an employee

Ministers' housing
If the church provided housing to you as part of your minister’s pay, you should include the rental value of the home or housing allowance as part of your earned income from self-employment for the EITC.

The rental value of the home is the money the church would get if they charged you rent.