Unreimbursed employee business expenses incurred by a minister, or clergy member, can be deducted from gross income when calculating SE tax. This line was inadvertently removed from Worksheet 3, Figuring Net Self-Employment Income from Schedule SE, in the 2018 and 2019 Publication 517.
In the 2018 and 2019 worksheets, lines after 5 should be replaced with the following.
6. Total unreimbursed employee business expenses.
7. Total business expenses not deducted in lines 1 and 2 above (add lines 5 and 6).
8. Net self-employment income. Subtract line 7 from line 4. Enter here and on Schedule SE, Section A, line 2; or Section B, line 2.
The removed line from 2018 and 2019 will be added back for the 2020 revision. For 2018 and 2019, you may go to the Instructions for Schedule SE (Form 1040 or 1040-SR) for more information