@eymcl8170 wrote:
How about when the pastor attending the wedding reception only as a guest but didn't have to perform any services, can he claim mileage reimbursement from his church?
How about if he said a prayer at the wedding reception, can he claim the mileage then?
This is an old discussion, the 2019 date is incorrect. A number of things have changed that you need to be aware of.
1. Deductible job-related expenses are those expenses that are ordinary and necessary to there performance of work for money. If you aren't getting paid, it's not a job-related expense, even though the task may be similar to your job.
2. Most clergy should be W-2 employees, and job-related expenses for W-2 employees are disallowed for tax years 2018-2025 (using form 2106). While clergy are considered self-employed for limited tax purposes, they are almost always common law employees and should receive a W-2.
3. Clergy job related expenses can also be deducted as an adjustment to self-employment income, even though they are not deductible from taxable wages subject to income tax. This requires special adjustments to schedule SE, taking the Deason rule into account, and possibly attaching a written statement to your tax return. But the job-related expenses must still be ordinary and necessary to the performance of work for money, and not simply be volunteer or friendly services that are similar to your job.
