401-K "employee" contributions for clergy

[Art]

Taxpayer is dual status clergy so his W-2 only has entry in box 1 for taxable "wages" (gross wages less the 401-K contribution). He reports his "earned" income on Sch SE.

Question: Are the 401-K amounts subject to SE tax? Does he have to "gross up" the wages shown on W-2 that flows to the SE ? I would think so, but I could not find an entry on any of the clergy worksheets for this.

[Burke]

401(k) earnings are subject to SE tax just like an employee's 401(k) is subject to FICA. In my software, Schedule SE has a worksheet for Line 2 that you can enter the amounts subject to SE tax. It's not on the clergy worksheets.

[Art]

Thanks. I will check further with a software provider.