SE Taxes

[Aelizh]

To clarify- if box 2, 4, and 6 have amounts in them (taxes withheld), do I still choose #4- pay SE tax on wages and housing allowance. Or do I just pay SE tax on housing allowance since taxes have been withheld for wages? Thank you for the clarification.

[MaryK4]

It depends- Your parsonage is exempt from income tax but not FICA.  If the amount in Box 1 is less than the Box 3 or 5 amount (by the amount of the housing allowance), the FICA has already been taken out.  If the amount in Box 1-3-5 is the same, you will want to pay the self-employment tax on the housing only.