Form 2106 can’t be used, that is only for unreimbursed employee expenses, and it only goes to schedule A for itemized deductions, which is disallowed. Even if form 2106 would be allowed, it wouldn’t alter schedule SE.
To deduct clergy related expenses from schedule SE, you need to make a manual entry on the schedule SE adjustments work sheet line 5c. This work sheet is only accessible when using the TurboTax desktop program installed on your own computer from a cd or download, and you switch to Forms mode.
It is possible that during the clergy income interview, there may be a question about expenses, which will put the expenses online 5C. I haven’t tested the program yet this year for the situation, but I seem to recall that last year there might have been a question about the adjustment that would allow it to be entered in interview mode. The only method I know for sure of adjusting schedule SE for clergy work expenses is to perform the manual entry in forms mode. Perhaps another expert can check to see if it is available in interview mode, or I might be able to try later tonight.
Also note that the official IRS instructions say that if you adjust your SE income for work related expenses, you must file by mail and attach a spreadsheet, explaining the adjustments. I don’t recommend filing by mail, so, if you e-file, you should at least be aware of this requirement and save your documentation for at least three years in case you were asked to explain your adjustments.
