As of the 2018 tax year employees are no longer able to deduct their business expenses from their federal income tax.  The only way for a pastor to avoid paying income tax on their professional expenses is for their employer to reimburse these expenses.  A church/employer may reimburse tax free each professional expense the pastor documents or the church/employer may utilize a professional reimbursement account.  The reimbursement is not reported on the Pastor’s W-2.  It is not income.