On the federal level, your housing allowance is subject to SE tax but excluded from income tax. Most states follow the federal definition of taxable income, although some states do add back items that are excluded from federal tax (such as California does not allow HSA contributions to be excluded from income, there is an add-back provision in the state interview.)
I don't know of any state that requires the housing allowance to be added back to taxable income, and this clergy guide doesn't mention it.
http://www.ecfa.org/PDF/2018-Ministers-Taxes-Made-Easy.pdf
If you think your state requires the add-back, you would need to check your state's tax department web site. Or, be very careful and thorough when doing your state interview in turbotax and review the "state additions to income." Go through the list carefully and see if it asks anywhere for housing allowance.
