Retirement tax questions

Thanks for the response, but how to report is not an issue.  They are following the law

 

I am trying to understand the calculation fo the maximum IRA in reference to a minister.  I think it should be his wage, the excess housing allowance, plus the self-employment income for doing funerals and weddings.  

 

Turbotax is only counting the excess housing allowance, but I am not sure why