No. As indicated by @opus_17 the tax free portion of your compensation (the housing allowance) must be used to prorate the allowable expenses. In your case you have no other income that is taxable for personal income tax and therefore those expenses cannot be used to offset the amount of housing allowance for self-employment tax or the self-employment contributions act (SECA). The example presented is posted here for your convenience.
- 'Generally speaking, a pastor who is paid via 1099-NEC and files a schedule C can deduct work-related expenses according to the same rules as other self-employed persons. However, if part of the pastor's compensation is a non-taxable housing allowance, the business expense deduction must be reduced by the non-taxable part of their compensation. For example, if a pastor receives a cash salary of $25,000, but $10,000 is designated as a housing allowance and only $15,000 is reported on the 1099-NEC, then the pastor can only deduct 60% of their work expenses, because only 60% of their income is subject to income tax. TurboTax does not do this calculation, you must do it yourself. Technically, you are required to file by mail and attach a worksheet that documents your calculations. If you e-file, make sure you save your calculations in case of audit.'
A suggestion is to have your expenses reimbursed by submitting documentation for the expense which would create an accountable plan for the church. This means that you can be reimbursed and there is no income to report as long as the rules are followed. More information can be found about accountable plans in IRS Publication 517 (currently in draft for 2021, but changes will be minimal).
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