My husband is a clergy with income from W2 of $24050 (Jan-Jun 2024), out of which $20550 was designated as housing allowance by the church, 1099NEC of $24050 for clergy work (Jul-Dec2024) and Clergy Pension of $18677. We incurred housing expenses of $55156 in 2024. Only $20550 of the expenses were used as housing allowance as shown on the W2.
- Can the unused portion of the housing expenses be used against the 1099NEC income or against the Clergy Pension income?
- If the housing expenses can be used against the Pension distribution, where on the 1099R do I report the housing expenses to offset the Pension distribution. The 1099R has zero on Box 2a and Box 2b is Checked.
