Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 02 - Gross Income
Chapter 17 - Rental Allowance and Fair Rental Value of a Parsonage
Section 35-3-02-17-102
Universal Citation: MS Code of Rules 35-3-02-17-102
Current through September 24, 2024
Gross income does not include the rental value of a home, including utilities, furnished to a minister as a part of the compensation, or the rental allowance paid to the minister as part of the compensation to the extent such allowance is used by the minister to rent or provide a home. In order to qualify for the exclusion, the home or rental allowance must be provided as compensation for services that are ordinarily the duties of a minister of the gospel.
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