Parsonage

[Sharfmanp]

My son is a hospice chaplain (he is a clergymember) . He does not get a housing allowance from the hospice. Is he able to deduct any of his rent as parsonage? 

[Opus 17]

No.  Housing expenses for clergy are not tax deductible if there is not a properly designated and excluded housing allowance.  (The rules for a housing allowance for chaplains are also more complicated than for regular clergy, he may not even be eligible even if the employer was willing.). See publication 517.

https://www.irs.gov/forms-pubs/about-publication-517

[Sharfmanp]

Thank you so much- Your expertise is greatly appreciated.