W2 and W3 Housing Allowance Only

by stumped treasuer
(Ravenna, Ohio, USA)

The church approved a housing allowance of up to $20,000 for our Pastor. This year he was only paid $16,000, so he really did not receive "salary", only housing.
On the W2 should box 1 be $0? and box 14 be $16,000?
also, where do I show the $16,000 on the W3?
(if box 1 on W2 is $0, box 1 on W3 has to $0?)
Thanks,
stumped treasuer

1Comments

W2 and W3 Housing Allowance Only

AAnonymous MN

Your suggestion is correct. Box #1 should have 0, Box #14 should indicate Clergy HS 16,000.

Your W3 would correct with with 0 for wages. The Housing will be reported on the copy of the W2 that is submitted.

This is the way Intuit handles this case.