Why, as a retired minister, for whom my pension is designated as housing allowance, and for which self-employment tax does not apply, am I being charged in your forms?

[Vanessa A]

Charges as in a tax due?  Self-Employment taxes can apply to the housing allowance.  The housing allowance is excluded from regular income tax, but not self-employment tax. 

"If your congregation furnishes housing in kind as pay for your services as a minister instead of a housing allowance, you may exclude the fair market rental value of the housing from income, but you must include the fair market rental value of the housing in net earnings from self-employment for self-employment tax purposes." Clergy Housing Allowance & SE

[pparsons60-gmail]

Thanks for your reply.  However, the tax code for retired pastors is different than for those still in active duty.  "Ministers cannot exclude a housing allowance or the fair rental value of a manse when computing self-employment (Social Security) taxes unless they are retired.  The tax code specifies that the self-employment tax does not apply to the 'rental value of any manse or any manse allowance provided after the [minister] retires.'"

This larger quote is taken from The Tax Guide For Ministers:  2021 Returns, published by the Board of Pensions of the Presbyterian Church, U.S.A.; and the internal quote at the end is actually directly from the federal Tax Code itself.  Please respond.

Paul Parsons

[Opus 17]

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You should never be charged SE tax on income reported on a 1099-R, minister or otherwise.   How was this income reported to you?  Did you create a schedule C, and if so, why?