In retirement, is clergy housing allowance subject to SECA? SECA is the Self-Employed Contributions Act tax. According to Publication 1828 (Rev. 8-2015) (irs.gov), page 23: "Retired ministers who receive either a parsonage or housing allowance are not required to include such amounts for SECA tax purposes.” Published: 01/06/2026 9:57 am What is UURMaPA (UU Retired Ministers and Partners Association) and how do I contact them? Where can I find my 1099-R tax form from Empower?