Housing allowance is part of the my husband's salary
Part of my husband's salary is designated as a housing allowance. So does that part that is housing allowance go on line 1 of the W-2?
Say for example his salary is $25,000 per year. Of that, not in addition to it, $7,500 is designated as housing allowance.
I know the $7,500 would be listed in #14 of the W-2. But would the #1 box include it? In other words, would it be $25,000 or $25,000 - $7,500 = 17,500? Thank you.