To have a housing allowance it needs to be formally designated as such by your denomination.
You have two choices:
- Report it as a housing allowance and pay self-employment tax.
- Don't report it as a housing allowance and pay income tax on it (it's still taxable) and self-employment tax because it's not on your W-2.
You have no option to just not report it. If it's not a housing allowance it's still part of your earnings and subject to income and self-employment tax.
