403(b) reporting on W-2
The church paid the pastor $20,000 in wages and $10,000 in housing allowance. $1000 was withheld from the pastors wages and put in a 403(b) plan leaving salary of $19,000.
Please advise us on how to complete the pastor's W-2.
Should $19,000 go in box 1 of the W-2?
Will the $1,000 go in box 12 with the code E?
Will the pastor need to pay SECA tax on the $1000 403(b) on his tax return? I can't find this anywhere. Other "employees" with 403(b)contributions are subject to SS/Med tax on their 403(b) contributions.
Thank you for your assistance,