nortanfinsvcs
Level 1

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?

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TaxGuyBill
Level 15

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.

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