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@Mike9241 

This is a special clergy instruction when claiming work-related expenses to schedule C income following the Deason rule.  (Clergy taxes have a lot of special provisions.)

 

My personal thought is to e-file without the attachment and keep it with your records in case the IRS asks.  The IRS instructions have not always kept up with the realities of e-filing and especially the immense backlog the IRS has right now with paper forms.