Housing Allowance excluded for Social Security Tax
I read on your page that if the minister opts out for social security (form 4361) this Housing Allowance income is also exempt from social security tax.
I read all the IRS rules and publication, and it clearly indicates that the exemption for social security is only on the minister's earnings and it DOES NOT apply to Housing allowance, and therefore social security tax will still need to be paid on the housing allowance even if opt out. Is this true? where in the IRS indicates that the Housing allowance is also free of Social Security
Can you explain. Thanks