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If the congregation gives him a travel allowance, or pays directly for part of the Ministers auto expenses, can he still take this as a personal deduction on his 1040?

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If the congregation gives him a travel allowance, or pays directly for part of the Ministers auto expenses, can he still take this as a personal deduction on his 1040?

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No; the congregation has paid this as a service directly and it can not be deducted on his personal return.

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