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December 7, 2019
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I'm wondering if the 2018 tax reforms still allows clergy business deductions on Part II line 5c of Schedule SE? If yes, what would be examples of those deductions?

  • December 7, 2019
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Best answer by TaxGuyBill

It is still in the 2018 Instructions:

If you were a duly ordained minister who was an employee of a church and you must pay SE tax, the unreimbursed business expenses that you incurred as a church employee are not deductible as an itemized deduction for income tax purposes. However, when figuring SE tax, subtract on line 2 the allowable expenses from your self-employment earnings and attach an explanation.



It seems like any qualified Unreimbursed Employee Expenses would qualify.




1 reply

December 7, 2019

It is still in the 2018 Instructions:

If you were a duly ordained minister who was an employee of a church and you must pay SE tax, the unreimbursed business expenses that you incurred as a church employee are not deductible as an itemized deduction for income tax purposes. However, when figuring SE tax, subtract on line 2 the allowable expenses from your self-employment earnings and attach an explanation.



It seems like any qualified Unreimbursed Employee Expenses would qualify.