Clergy uses his car daily for a wide variety of uses can he deduct his mileage or actual expenses for un-reimbursed expenses on Sch C?

[nortanfinsvcs]

Clergy, currently a W-2 employee,  uses his car daily for a wide variety of uses that all have to do with his work as a pastor; he receives no reimbursements from the church for expenses. 1) Can he be paid as a Statutory Employee? 2) And if yes, can he deduct his mileage or actual expenses for un-reimbursed expenses on Sch C?

[TaxGuyBill · Accepted solution]

No.  For income tax purposes clergy are not Self Employed, so those would not be a deduction on Schedule C.

However, those expenses are still a deduction for purposes of Social Security and Medicare taxes, so you can reduce the amount subject to SE tax.