I need a reference regarding the retired clergy housing not being subject to SE tax as mentioned in TTB, pg. 14-7. I just picked up a client whose previous returns have the housing allowance of his pension excluded from income tax BUT the cpa preparer subjected it to the SE tax. I've looked in the US Master Tax Guide but would like to have a cite for the exclusion from SE if someone has a moment to point me to something in the code, regs. or ???
Thanks and keep busy,
Dan
Thanks and keep busy,
Dan
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