My husband is a minister and gets housing allowance do i dedect it from general income

The housing allowance should not be included in his 1099-MISC or general income.  If it is, the church is reporting his income incorrectly and there is no tax procedure to deduct housing expenses.

Enter the housing allowance only at the housing allowance question that is triggered by using occupation code 813000.  It is not general income.  Turbotax will put it on schedule SE for self employment tax but not schedule C for business income.

The clergy housing allowance is not subject to federal income tax, but is subject to self-employment (FICA) tax. Follow these steps and TurboTax will make the income adjustment for you.

If your clergy income was reported on Form 1099-MISC, follow these steps.

1. With your return open, search for business code and then click the "Jump to" link in the search results.
2. Answer Yes when asked if you want to work on or set up your business (you may need to upgrade to Self Employed/Home & Business).
   • If you land on the Business Summary screen, click Edit next to your clergy entry or Add Another Business if you haven't yet set it up.
3. Continue with the questions, and when you get to the business code screen, enter 813000.
4. Keep answering the questions, and eventually you'll get to the Clergy and Recognized Religious Sects screen.
   • Make sure the first option is selected (that you need to pay self-employment) and then click Continue.
5. On the next screen, you'll be able to enter your parsonage or housing allowance amount.

To get to the 1099-MISC entry screen, search for 1099-MISC or 1099MISC (lower-case also works) and then click the "Jump to" link in the search results.