First, thank you for your time, assistance, and kindness.

So, if there is no 1099 MISC./1099-NEC issued and if there are no other earnings outside of what the Church has decided to include on his Form W-2 as a predetermined stipend, does that mean his valid expenses should be reported as unreimbursed employer expenses?

For example, my client has valid mileage, uniform, and continuing education expenses. Are those expenses now reported on Form 2106 and therefore not greatly beneficial on the Federal Form 1040 (since TCJA tax reforms) rather, dependent on state tax law, more beneficial on the state and local tax returns? Is moving these valid business expenses going to make my client more prone to an audit on his state tax return since his unreimbursed employee expenses greatly increase?  

Thank you