How to report Housing Allowance to Social Secutity

by Bill Cooley
(Sturgis MI)

If we pay a pastor and 100 percent of his pay is considered houseing allowance, how is it reported to Social Security? I cannot do a W2, because he has no wages, since it is all housing allowance. He files his taxes, and claims the housing allowance that he pays SE tax on since he is not exempt.

Comments for How to report Housing Allowance to Social Secutity

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Jan 14, 2013
Housing allowance 100%
by: Anonymous

You can still do a W-2 if they are an employee to report money given, if all is for housing the amount would go in box 14 with a note stating "housing allowance".
The pastor has to do the worksheet to find out how much is actually taxable for federal income(if any).

Jan 28, 2013
w2 online not able to submit
by: Anonymous

In response to the 100% housing allowance for a pastor, I'm trying to file a w2 online and it will not allow me to submit the form. I have the housing allowance in box 14, but it wants me to enter in an amount in boxes 1-7 or 9-13.

Jan 28, 2013
Reporting Housing Allowance
by: Vickey

With a W-2, the housing allowance can be reported in box 14; however, box 14 is an "informational" box (generally for the employee's information only) and the Social Security Administration will not take the housing allowance amount from it.

So...with or without a W-2, a housing allowance is only reported to the SSA by the pastor on Schedule SE of Form 1040, line 2, together with salary.

Jan 28, 2013
Is Box 14 Housing allowance required reporting
by: Anonymous

Our minister has been provided a housing allowance for years, but never reported on W-2 box 14. I am new as Treasurer and have no meeting minutes validating this practice that has been ongoing for years.

Is it ok not to report the housing allowance in Box 14, as long as the minister is notified about it?

Should I continue to not use Box 14, until such time that the housing allowance can be re-validated in a business meeting, in a manner that is not retroactive, then add to box 14 once I have the proper documentation to support it's prior adoption?

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