TaxGuyBill
Level 15

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.




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