When calculating the Earned Income Tax Credit (EITC) for a member of the clergy, bear in mind that the fair rental value of the minister's home or their housing allowance provided by the church is included in earned income for EITC purposes in addition to their income earned as an employee and their self-employment income, if any.
Thus, the sum of the housing allowance along with self-employment and employee income may exceed the EITC earned income threshold.
Additional Information:
IRS: Clergy Rules for the Earned Income Tax Credit
IRS: Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers