The pastor left the previous church in April. The pastor owns the home occupied throughout the year. However, the months of qualifying employment are from January through April and from October through December, a total of seven months. A member of a religious order or a pastor engaged in qualifying employment changes employment from one religious order or church to another qualified employer during the year. However, the missionary is on furlough for six months of the year.
Furlough is an integral part of the missionary's duties.
One criteria is that the missionary must occupy the residence to claim the deduction. The reason for this more beneficial treatment is because the church is providing the residence to the youth pastor.