IRS allows clergy to deduct the cost of clothing on their Schedule SE, but there is a catch. The clothing has to be work-specific and not appropriate for use outside of work.
For example, a nice three piece suit or a dress shirt cannot be deducted because these could easily be worn outside of work, at other jobs or in public. On the other hand, clergy-specific clothing like a Cassock or Stole are generally not worn outside of Church, so these could qualify for a deduction.
One last note, you can also deduct the costs of laundering clergy-specific clothing. Be sure to keep your receipts!
For more articles on Clergy deductions and more, visit our blog at https://www.clergyfinancial.com/resources/blog/
Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.
This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.
For more information or if you need additional assistance, please use the contact information below.
Clergy Financial Resources
11214 86th Avenue N.
Maple Grove, MN 55369
Tel: (763) 425-8778
Fax: (888) 876-5101