Clergy is provided with use of a parsonage with fair rental value (FRV) for the year of $12K. The amount is subject to SE tax, but not income tax. On his FW-2 input screen, Part II lines D, E, and F address housing allowance, but line D seems specific to a "designated housing allowance" (and not FRV for use of parsonage) and since this clergy has no qualifying housing expenses, line E would be zero. Where do I enter FRV for use of the parsonage?  I can force the correct treatment by entering $12K on lines D and E, but that doesn't seem the appropriate way to handle. Appreciate any thoughts/direction!