Clergy temporarily in a nursing home would use his or her primary home for the housing allowance. In this case, the nursing home expenses could not be used toward the housing allowance.
If the member is a permanent resident of the nursing home, the housing allowance applies to the nursing home because the nursing home is the member’s primary residence. Clergy as residents of retirement centers can consider that portion of their monthly payment that represents housing costs to determine their housing allowance exclusion. The charges for food and medical care are not considered housing expenses. They would have to obtain from the administrator of the residence the portion of their monthly payments that represents housing costs (rental, utilities, etc.). Any housing expenses for the home where the member’s spouse resides would not apply to the housing allowance.