father received 38500 salary for ministerial services 2750 for performing weddings and 13750 excluded parsonage allowance a total of 55000 he incurred 5500 of unreimbursed expenses related to his ministerial form w-2 salary and 1500 related to the weddings performed as self employed consider that the excluded parsonage allowance will affect the allocation of expenses how much of these expenses will be deductible for income tax purposes