Clergy W2 Box 1 and 14, no Schedule C, how do we handle expenses

[Bjorn]

Now that 2106 is no longer, do clergy get to reduce self-employment income by their expenses? On page 14-6 of the tax book I was not sure, if in that example, the $1600 reduced schedule SE as it did not carry over to that column, but was included in the total. I bet I missed something.

Our computer, Ultratax, does allow a nonfarm SE adjustment if we do get the clergy expenses to reduce his SE income base.

Mahalo
Bjorn

[ttbtaxes]

Has the member of the clergy previously filed a Form 4361? Take a look at Publication 517 and Form 4361.

https://www.irs.gov/pub/irs-prior/p517--2020.pdf

https://www.irs.gov/pub/irs-pdf/f436...20organization.

[RitaB]

Now that 2106 is no longer, do clergy get to reduce self-employment income by their expenses?
Mahalo
Bjorn

See the Instructions for Sch SE. You subtract legitimate clergy expenses on Line 2. ATX has a worksheet attached to that line, and expenses are entered with a description and as a negative number.