Clergy can't deduct housing costs.
What clergy can have is a
Housing Allowance. This money must be designated by your church in
advance and in writing. Once designated, the housing allowance is not
reported as taxable income, it is simply left off your W-2. If your
salary was $30,000 with $10,000 as a housing allowance, your W-2 would
show $20,000 of taxable income. This is an exclusion, it is not a deduction.
If all your wages are in your W-2, there is no way to deduct housing costs on your tax return.
If you have a properly designated housing allowance that is not
recorded on your W-2, then you can exclude it from income tax if your
housing expenses are equal or more than the housing allowance. The
housing allowance may be in box 14 of your W-2 or it may be reported to
you in a letter from the church. Enter the amount of housing allowance
actually paid in the top box, and your actual expenses in the bottom
box. If your expenses are less than the allowance, the difference is
subject to income tax.
Even though the housing allowance is not
subject to income tax, it is still subject to self-employment tax
(social security and medicare, 15%).
Read more here http://www.ecfa.org/PDF/2016-Preparing-Tax-Returns-For-Clergy.pdf
