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?

[TaxGuyBill · Accepted solution]

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.

https://www.irs.gov/instructions/i1040sse#idm140708380554288

It seems like any qualified Unreimbursed Employee Expenses would qualify.

https://www.irs.gov/pub/irs-prior/p529--2017.pdf#page=2