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No. Housing expenses for clergy are not tax deductible if there is not a properly designated and excluded housing allowance. (The rules for a housing allowance for chaplains are also more complicated than for regular clergy, he may not even be eligible even if the employer was willing.). See publication 517.
https://www.irs.gov/forms-pubs/about-publication-517
‎February 12, 2024
8:19 AM