Clergy Residence Deduction: how much do I deduct? It says: All amounts claimed by you or by any person for any reason in respect of the accommodation

[jonransom]

Why wouldn't I claim the full amount of actual rent and eligible utilities?

[TurboTaxSusan]

The amount claimed for the clergy residence deduction cannot be more than the income from qualifying employment - so you might not be able to claim everything if your income was low.

Also, the expenses for rent & utilities must be reduced by any other amounts that are claimed by you or anyone else in the household for the same period. Ex: if you or your spouse/partner are also claiming work-space-in-the-home expenses, then you can't claim those expenses again for the clergy residence deduction.