There are no additional tax breaks for clergy housing. Remember that housing allowance must be declared in advance and in writing by the church. Suppose the church designated $1000 per month of your spouse‘s salary as a housing allowance effective July 1, 2021. She would have a $6000 housing allowance for the year and could declare up to $6000 of qualified housing expenses against the housing allowance. There are no additional tax breaks for housing expenses that were more than the designated housing allowance.
TurboTax can prepare a tax return for a member of the clergy with a housing allowance.