W2 has nothing in box 14 and the IRS accepted my opt out, do I still have to report my housing allowance?
My son-in-law is a minister that's been approved for opting out by the IRS. As the preparer of their taxes, I want to make sure I understand how to correctly prepare their return. His w2 shows box 1 wages only and nothing in box 14. He does not get a separate letter either stating his housing allowance. Does that mean he does not have to report or pay SE taxes on his housing allowance?