BobKamman
Level 15

I have a couple returns where the clergy housing allowance is claimed, and I have to look up the rules every year to refresh my memory.  Either that, or look at what I did the year before.  You should review Pub 517 for this and other clergy questions.  It has an example that seems to fit your situation:

Example. Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. His church owns a parsonage that has a fair rental value of $12,000 per year. The church gives Pastor Adams the use of the parsonage. He isn't exempt from SE tax. He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance.