Utilities Allowance for Pastor

by PDLH
(Little Rock, AR)

Our pastor receives a housing allowance and a utilities allowance. Should the utilities allowance also be included in box 14 of the W-2?

Vickey's Reply:
It would depend on what the Church designated as his housing allowance. If the Utilities Allowance was part of that housing allowance (and it should be)..then yes it would be included in Box 14.