Typically clergy are common law employees and will receive a W-2, even though they are self-employed for some tax purposes. Box 1 should be the wages and box 2-6 are typically blank. Your housing allowance must be set by the church in writing in advance, and should not be included in box 1. Instead, you report it separately as noted in the other answer. If your housing allowance is included in your box 1 wages, you need to get a corrected W-2 from the church, there is no way to exclude housing on your tax return unless it is excluded by the church on your W-2. If your housing allowance is not set in advance and in writing by the church and excluded from your W-2, you can't deduct clergy housing in any other way.
