Form 4361, Application for Exemption From Self-Employment Tax for Use by Minister, Members of Religious Orders and Christian Science Practitioners.
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Form 4361, Application for Exemption From Self-Employment Tax for Use by Minister, Members of Religious Orders and Christian Science Practitioners.

Form 4361, Application for Exemption From Self-Employment Tax for Use by Minister, Members of Religious Orders and Christian Science Practitioners.

Filing IRS Form 4361 will not prevent collecting Social Security on the amounts earned prior to becoming an ordained minister or any additional non-ministerial self-employment income or wages.

Form 4361 applies only to services as an ordained minister. The form contains a statement that the taxpayer is conscientiously opposed, for moral or religious principles, to accepting of any public insurance that makes payments in the event of death, disability, old age, or retirement; or that makes payments toward the cost of, or provides services for, medical care. (Public insurance includes insurance systems established by the Social Security Act.) Upon receipt of Form 4361, the IRS will mail a statement that describes the grounds on which an exemption can be received. The tax payer must certify that exemption is requested on the grounds described by signing a copy and returning it to the service center within 90 days of the date it was sent to her.

Once made, the exemption is generally irrevocable. The IRS has allowed only two “open seasons” in the history of the tax law for individuals to revoke their 4361 election, the latest being in 2000. That is why one should give serious consideration to the election before it is made.



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