Housing Allowance subject to SE tax?

by Andrew Kwan
(Pasadena, CA USA)

If a pastor already opt out of SE tax on his W-2, is the housing allowance also not subject to SE tax?

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IRS Approved Form 4361
by: Vickey

With an IRS approved Form 4361 on file, a minister would not be subject to self-employment taxes on ministerial gross wages and housing allowance payments BUT...

I’m confused :-( There is no place on the W-2 for you to record if a minister has an approved Form 4361 on file???

Now if they have been approved by the IRS to opt out of SE taxes then there is a place on his Form 1040 to note this. You would enter “Exempt—Form 4361” on the dotted line next to line 56.
Housing allowance and SE tax
by: Anonymous in NC

Your gross income on your W-2 plus the housing allowance is subject to Self Employment Tax.

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