Yes, if you travel to a different location to perform services the expense of those trips are deductible against either self employment income or as job related expenses as a common law employee of a church. All income received for these services is considered self employment income.
You can use these links to become more familiar with clergy income and expenses.
- Minister's
Compensation & Housing Allowance
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Clergy Housing Allowance Worksheet
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IRS
Topic 417-Earnings For Clergy
