Deductibility of Foreign Per Diem for SE Tax

[Art]

Pastor who does foreign missionary work is not reimbursed for meals and incidentals while traveling in Africa. For tax purposes he is a dual-status taxpayer-employee for income tax purposes but not for Social Security & Medicare tax. His air fare and lodging are paid by the church, but not meals & incidentals.

Question: Can he use the foreign ME&I rate (as listed by US State Department) for expense deduction for determining his income subject to SE Tax? Is he limited to actual expense if less?

[TaxGuyBill]

I don't see why not. Clergy expenses are still deductible for SE tax, so I would assume the meal Per Diem rates can be used. No, he would not be limited to the actual expenses if less.

Is there anything that makes you doubt if they are allowable?

[Art]

I am second guessing myself. The per diem rates apply for employers to reimburse their employees who travel overseas and prior to 2018 had also applied to employees to take a deduction on Form 2106 and flow thru to Sch A if they were not reimbursed by their employer. I was not sure about application to a dual-status taxpayer. He is an employee for W-2 purposes and can not take an expense deduction for income tax purposes, but with respect to self-employment income it would appear we should be good to take the deduction.