Exemption From Self-Employment Tax and Housing Allowance

by Douglas Hewitt
(Riverview, Florida)

I just read your article regarding the exemption of Housing Allowance from gross income.

I'm a bi-vocational minister at a local church who is compensated 100% through a housing allowance.

Do I need to opt out of Self-Employment Tax in order to NOT report this allowance (line 14) of the W2?