I am an ordained clergy. However, I do not work as pastor right now, but as a teacher at a private school. Throughout the year I occasionally preach or perform a wedding or a funeral. Do I need to report that income? It is just over $2,000.

People who work cash side jobs are supposed to report that as self-employment income, no matter what the side job is.  If you had a schedule C for self employment last year, you could deduct your tax prep fees as a self employment expense this year.  But if you only had a personal return last year (no schedule C) I don't know how you would argue that your tax prep fees were a business expense.