Expense of house

[Marcia]

I have a client who is a pastor and receives a parsonage allowance. His expenses are less than his allowance, therefore part of it is taxable. He is unable to itemize.
Question: His wife is self employed, files Sch C and used one room of their house for her business because of Covid 19. Is she able to claim expense of house since her husband receives a parsonage allowance? Thank yo.M

[Anarchrist]

Possibly for mortgage interest & r.e. taxes, probably not for other items.

Look at the Ministers Audit Techniques Guide and ?265:

https://www.irs.gov/pub/irs-utl/ministers.pdf

https://www.law.cornell.edu/uscode/text/26/265