There appears to be a carve out for ministers this year in adjusting their self-employment net income on Form SE now that miscellaneous itemized deductions subject to 2% have been eliminated. According to the 2018 IRS Publication 517, as a minister you are allowed to deduct any allowable expenses from your wages to get to the net amount on line 2 of Schedule SE, section A or B and attach an explanation.
https://www.irs.gov/pub/irs-pdf/p517.pd
Wages earned as a common-law employee(explained earlier) of a church generally are subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE)Tax. Subtract any allowable expenses from those wages, include the net amount on line 2of Schedule SE (Form 1040), Section A or B,and attach an explanation.
See page 8 in Publication 517. Let me know if this is not what you are asking about. Please let me know where it is determined that ministers cannot deduct professional dues. Many thanks.
