Like all self-employed taxpayers, self-employed clergy can deduct amounts paid for: Medical and dental insurance and qualified long-term care for themselves and spouse, and their dependents under age 27. Medical and dental insurance and qualified long-term care for themselves and spouse only, and not for dependents under age 27. Medical and dental insurance and qualified long-term care for themselves only, and not for spouse or dependents under age 27. Medical and dental insurance and qualified long-term care expenses are not deductible for clergy.