No, a person cannot claim any housing expenses paid out in January through March if nothing has been recorded in the church minutes. However, it is possible to "load up" the housing allowance from April - December, adding more to that time period if there are additional expenses that might take place during those months. It is possible to claim for work done January through March if the bill is not paid until after April 1.

--- (Edited on 8/31/2007 1:36 pm [GMT-0500] by daniellen) ---