Page 20: Clergy Professional Expenses

Skip this page if you paid nothing from your own pocket for your ministry work.

You need this page if you bought books, vestments, software, office supplies, insurance or dues, or attended a conference, and were not paid back. Complete it even if you take the standard deduction: these costs still reduce your self-employment tax.

What this page does. It collects what you spent on your ministry work and were not paid back, plus office equipment you bought. These expenses reduce your self-employment tax even where the federal itemized deduction is not available, so the page is worth completing carefully.

Before You Begin

Please gather any records that support your ministry-related expenses, including:

  • Receipts
  • Credit card statements
  • Bank statements
  • Expense reports
  • Church reimbursement records

Having these records available will help you complete the page more accurately and ensure that no eligible expenses are overlooked.

Completing the Page

No Unreimbursed Ministry Expenses?

If you did not personally pay any ministry-related expenses that were not reimbursed by your church during the year, simply check the box provided and continue to the next page.

Ministry Expense Categories

Work through each category and enter any amount you personally paid and were not reimbursed for.

Common categories include:

Advertising

Costs related to promoting ministry events, services, programs, or outreach activities.

Cell Phone

The ministry-related portion of your cell phone expenses.

Clothing

Specialized ministry clothing that is not suitable for everyday wear.

Examples may include:

  • Clerical collars
  • Vestments
  • Robes

Conventions and Conferences

Registration fees, travel costs, and related expenses for ministry conferences, denominational events, and professional gatherings.

Education and Seminars

Continuing education that helps you maintain or improve skills used in your current ministry position.

Laundry and Cleaning

Cleaning expenses related to qualifying ministry clothing.

Legal and Accounting Fees

Professional services directly related to your ministry activities.

Liability or Malpractice Insurance

Professional insurance coverage associated with your ministry role.

Meals

Meals directly connected to ministry activities or professional ministry discussions.

Ministry and Professional Dues

Memberships and dues paid to:

  • Denominational organizations
  • Ministerial associations
  • Professional ministry groups

Office Supplies

Items such as:

  • Paper
  • Ink and toner
  • Postage
  • Administrative supplies

Professional Gifts

Gifts given for ministry purposes, where appropriate.

Religious Materials

Resources used in ministry, including:

  • Curriculum
  • Study materials
  • Worship resources

Equipment Rental

Rental of ministry-related equipment or technology.

Repairs and Maintenance

Repairs to ministry-related equipment or property used in ministry work.

Software

Church, ministry, scheduling, accounting, or communication software used in your ministry.

Subscriptions and Ministry Books

Examples include:

  • Ministry publications
  • Theological journals
  • Online ministry resources
  • Books used for ministry preparation

Travel

Travel expenses directly related to ministry responsibilities.

Vehicle Rentals

Rental vehicles used for ministry-related travel.

Wages and Fees Paid

Compensation paid to others for ministry-related services.

Other Ministry Expenses

Additional rows are provided for expenses unique to your ministry situation.

Entering Shared Expenses

For each expense category, enter:

  • The total amount paid
  • The percentage related to ministry use, if the expense was partially personal

Example

If your cell phone bill was $1,200 for the year and you estimate that 70% of its use was ministry-related:

  • Amount Paid: $1,200
  • Ministry Percentage: 70%

The organizer will calculate the ministry portion automatically.

If the expense was entirely ministry related, you may leave the percentage field blank where instructed.

Office Equipment

Use this section for equipment purchased for ministry use.

Examples may include:

  • Computers
  • Tablets
  • Printers
  • Cameras
  • Audio equipment
  • Office furniture

For each item, please provide:

  • Description
  • Cost
  • Ministry-use percentage
  • Date purchased

The organizer will automatically calculate the ministry-use portion.

First Call or First Ministry Appointment

If this was your first ministry appointment or pastoral call, please enter the total cost of your existing ministry library.

This information establishes a starting basis for future reporting if books or other ministry resources are later sold, donated, or otherwise disposed of.

Comments Section

Please use the comments area to explain:

  • Shared-use percentages
  • Unusual expenses
  • Ministry versus personal allocations
  • Any situation that may require additional explanation

The more information you provide, the easier it is for us to properly evaluate the expense.

Common Mistakes to Avoid

Report Only Unreimbursed Expenses

Enter expenses you personally paid and were not reimbursed for.

If your church reimbursed the expense through an accountable reimbursement plan, it generally should not be included here.

Enter the Full Amount First

If an expense was partially ministry related:

✅ Enter the full cost in the amount column.

✅ Enter the ministry percentage separately.

For example:

  • Amount Paid: $500
  • Ministry Percentage: 60%

Please do not reduce the amount yourself, as doing so may cause the reduction to be applied twice.

Clothing Must Be Ministry-Specific

To qualify, the clothing generally must not be suitable for ordinary everyday wear.

Examples that may qualify:

✅ Clerical collar

✅ Vestments

✅ Liturgical robes

Examples that generally do not qualify:

❌ Business suits

❌ Dress shoes

❌ Everyday professional clothing

Be Realistic with Cell Phone Usage

Most cell phones are used for both personal and ministry purposes.

Providing a reasonable ministry-use percentage helps ensure accurate reporting.

Equipment Belongs in the Equipment Section

Items that provide value for more than one year should generally be listed in the Office Equipment section rather than as a regular expense.

Examples include:

  • Laptops
  • Tablets
  • Printers
  • Audio equipment

Keep Expenses in the Proper Section

To help ensure proper reporting:

  • Ministry expenses belong on this page.
  • Secular employment expenses belong on Page 15.
  • Self-employed business expenses belong on Pages 9 and 10.

Keeping these categories separate helps us prepare your return accurately.

Education Must Relate to Your Current Ministry

Educational expenses generally must maintain or improve skills used in your current ministry role.

Programs that prepare you for a completely different profession are generally treated differently.

If you’re unsure whether an educational expense qualifies, simply include it and we’ll review it.

Document the Purpose of Meals

Meals should have a valid ministry or professional purpose.

If the reason for the meal may not be obvious, please include a brief note describing:

  • Who attended
  • The ministry purpose

This additional information can be very helpful if questions arise later.

When You’re Finished

Before moving on, take a moment to review your entries and confirm that you have:

✓ Included all unreimbursed ministry expenses

✓ Entered ministry-use percentages where applicable

✓ Listed office equipment purchases

✓ Included ministry books and resources

✓ Reported conference and education costs

✓ Added explanations for shared-use expenses

✓ Included notes for any unusual situations

A complete Page 20 helps us accurately account for the costs you personally incurred in serving your ministry. If you’re uncertain whether an expense qualifies, simply include it along with a brief note, and we’ll be happy to review it with you.