Does the W2 Block 1 Total income include the Housing allowance?

The way I read the W2 instructions the preacher's total Income goes in block 1 (not Income - Housing allowance) and then put the housing allowance portion of the total in block 1 in Block 14 (ie half of the amount in block 1), Is this correct (been doing this for 22 years)?

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W-2, Block 1 include Housing Allowance?
by: Lewis in NC

IRC 107 sets the clergy housing allowance to be an exclusion from gross taxable income, so leave it out of Block 1 on the W-2. You may place the actually approved housing allowance in Box 14 for informational purposes, or you may leave it off box 14 and simply mail a letter to the clergy from the church stated your total excluded housing allowance is $XXXXX.XX. His informed tax accountant will know what to do from there.

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