@Opus 17 What about the portion that the church has been contributing to FICA (they withheld half, and contributed the other)? Is it claimed as income?

@Opus 17 Thank you for your input. The housing allowance is properly declared and shown in box 14. What would you do about the withholding shown in the boxes?

If a church withholds SS and Medicare from an ordained pastor (and pays the other half), does it mean they are an employee? Can they not claim the housing benef...