w-3 transmittal form

by chris anderson
(carthage, missouri)

The pastor has an housing allowance of $12,000 and income of $10,000. He shows income in box 1 of the w-2 wages and shows $12,000 housing allowance in box 14 of the w-2. Now when the church files the w-3 transmittal of wage and tax statement, where does the housing allowance reported on the w-3?
Thank You

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