What additional tax return preparation is needed if clergy receives a housing allowance as part of their compensation and have unreimbursed employee ministerial expenses?

The Clergy Member Income Statement must be completed to allocate expenses between Schedule C and form 2106

The expenses must be allocated to self employment income and deducted on Schedule C

Expenses allocable to excluded income must be figured to determine the nondeductible amount.

The expenses must be allocable between gross income and self employment income to determine the deductible amount