Federal Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners

Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners
Form 4361 (Rev. January 2011)
Form

4361

(Rev. January 2011)
Department of the Treasury
Internal Revenue Service

Application for Exemption From Self-Employment Tax
for Use by Ministers, Members of Religious Orders
and Christian Science Practitioners

OMB No. 1545-0074

File Original
and Two Copies

Please type or print

File original and two copies and attach supporting documents. This exemption is granted only if the IRS returns a copy to you marked “approved.”
1 Name of taxpayer applying for exemption (as shown on Form 1040)

Social security number

Number and street (including apt. no.)

Telephone number (optional)

City or town, state, and ZIP code

2 Check one box:

Christian Science practitioner
Member of religious order not under a vow of poverty

Ordained minister, priest, rabbi
Commissioned or licensed minister (see line 6)

3 Date ordained, licensed, etc.
(Attach supporting document.
See instructions.)

4 Legal name of ordaining, licensing, or commissioning body or religious order
Number, street, and room or suite no.

Employer identification number

City or town, state, and ZIP code
5 Enter the first 2 years after the date shown on line 3 that you had net self-employment earnings of $400 or
more, any of which came from services as a minister, priest, rabbi, etc.; member of a religious order; or
Christian Science practitioner
. . . . . . . . . . . . . . . . . . . . . . ▶
6 If you apply for the exemption as a licensed or commissioned minister and your denomination also ordains ministers, please indicate how your
ecclesiastical powers differ from those of an ordained minister of your denomination. Attach a copy of your denomination’s bylaws relating to the
powers of ordained, commissioned, and licensed ministers.

7 I certify that I am conscientiously opposed to, or because of my religious principles I am opposed to, the acceptance (for services I perform as a
minister, member of a religious order not under a vow of poverty, or Christian Science practitioner) 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.)
I certify that as a duly ordained, commissioned, or licensed minister of a church or a member of a religious order not under a vow of poverty, I have
informed the ordaining, commissioning, or licensing body of my church or order that I am conscientiously opposed to, or because of religious
principles I am opposed to, the acceptance (for services I perform as a minister or as a member of a religious order) 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, including the benefits of any insurance system established by the Social Security Act.
I certify that I have never filed Form 2031 to revoke a previous exemption from social security coverage on earnings as a minister, member of a
religious order not under a vow of poverty, or Christian Science practitioner.
I request to be exempted from paying self-employment tax on my earnings from services as a minister, member of a religious order not under a
vow of poverty, or Christian Science practitioner, under section 1402(e) of the Internal Revenue Code. I understand that the exemption, if granted,
will apply only to these earnings. Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and
belief, it is true and correct.
Signature ▶

Date ▶

Caution: Form 4361 is not proof of the right to an exemption from federal income tax withholding or social security tax, the right to a parsonage
allowance exclusion (section 107 of the Internal Revenue Code), assignment by your religious superiors to a particular job, or the exemption or church
status of the ordaining, licensing, or commissioning body, or religious order.

For Internal Revenue Service Use
Approved for exemption from self-employment tax on ministerial earnings
Disapproved for exemption from self-employment tax on ministerial earnings

By
(Director’s signature)

General Instructions
Section references are to the Internal Revenue
Code unless otherwise noted.
Purpose of form. File Form 4361 to apply for an
exemption from self-employment tax if you have
ministerial earnings (defined later) and are:
• An ordained, commissioned, or licensed
minister of a church;
• A member of a religious order who has not
taken a vow of poverty; or
• A Christian Science practitioner.

(Date)

Note. If you are a commissioned or licensed
minister of a religious denomination or church
that ordains its ministers, you may be treated in
the same manner as an ordained minister if you
perform substantially all the religious functions
within the scope of the tenets and practices of
your religious denomination or church.
This application must be based on your
religious or conscientious opposition to the
acceptance (for services performed as a
minister, member of a religious order not under a
vow of poverty, or Christian Science practitioner)
of any public insurance that makes payments for

For Privacy Act and Paperwork Reduction Act Notice, see page 2

death, disability, old age, or retirement; or that
makes payments for the cost of, or provides
services for, medical care, including any
insurance benefits established by the Social
Security Act.
If you are a duly ordained, commissioned, or
licensed minister of a church or a member of a
religious order not under a vow of poverty, prior
to filing this form you must inform the ordaining,
commissioning, or licensing body of your church
or order that, on religious or conscientious
grounds, you are opposed to the acceptance of
public insurance benefits based on ministerial
service.

Cat. No. 41586H

Form 4361 (Rev. 1-2011)

Page 2

Form 4361 (Rev. 1-2011)

Ministerial service, in general, is the service
you perform in the exercise of your ministry, in
the exercise of the duties required by your
religious order, or in the exercise of your
profession as a Christian Science pracitioner.
Ministerial earnings are the self-employment
earnings that result from such service. See Pub.
517 for details.
Do not file Form 4361 if:
• You ever filed Form 2031, Revocation of
Exemption From Self-Employment Tax for Use
by Ministers, Members of Religious Orders, and
Christian Science Practitioners; or

societies, and other agencies integral to these
organizations) under the authority of a church or
church denomination.
If your church assigns or designates you to
perform services for an organization that is
neither a religious organization nor an integral
agency of a religious organization, you are
performing ministerial services even though they
may not involve conducting religious worship or
ministering sacerdotal functions. Your services
are ordinarily not considered assigned or
designated by your church if any of the following
is true.

• You belong to a religious order and took a vow
of poverty. You are automatically exempt from
self-employment tax on earnings for services you
perform for your church or its agencies. No tax
exemption applies to earnings for services you
perform for any other organization.

• The organization for which you perform the
services did not arrange with your church for
your services.

Additional information. See Pub. 517, Social
Security and Other Information for Members of
the Clergy and Religious Workers.

• You perform the same services before and
after the designation.

When to file. File Form 4361 by the due date,
including extensions, of your tax return for the
second tax year in which you had at least $400
of net earnings from self-employment, any of
which came from ministerial services.
Effective date of exemption. An exemption
from self-employment tax is effective for all tax
years ending after 1967 in which you have net
self-employment earnings of $400 or more if you
receive any of it from ministerial services. For
example, if you had qualified net earnings of
$400 or more in 2008 and not again until 2010, a
valid Form 4361 filed by April 15, 2011, would
apply to 2008 and all later years. See Pub. 517 to
find out if you are entitled to a refund of selfemployment tax paid in earlier years.
Where to file. Mail the original and two copies of
this form to: Department of the Treasury, Internal
Revenue Service Center, Philadelphia, PA
19255-0733.
Approval of application. Before your application
can be approved, the IRS must verify that you
are aware of the grounds for exemption and that
you want the exemption on that basis. When
your completed Form 4361 is received, the IRS
will mail you a statement that describes the
grounds for receiving an exemption under
section 1402(e). You must certify that you have
read the statement and seek exemption on the
grounds listed on the statement. The certification
must be made by signing a copy of the
statement under penalties of perjury and mailing
it to the IRS not later than 90 days after the date
the statement was mailed to you. If it is not
mailed by that time, your exemption will not be
effective until the date the signed copy is
received by the IRS.
If your application is approved, a copy of
Form 4361 will be returned to you marked
“approved.” Keep this copy of Form 4361 for
your permanent records. Once the exemption is
approved, you cannot revoke it.
Exempt earnings. Only earnings from
ministerial services (ministerial earnings) are
exempt from self-employment tax.
Conducting religious worship services or
ministering sacerdotal functions are ministerial
services whether or not performed for a religious
organization.
Ministerial services also include controlling,
conducting, and maintaining religious
organizations (including religious boards,

• You perform the same services for the
organization as other employees not designated
as you were.

Nonexempt earnings. Exemption from selfemployment tax does not apply to earnings from
services that are not ministerial.
Earnings from the following entities are not
exempt even if religious services are conducted
or sacerdotal functions are ministered: the United
States; a state, territory, or possession of the
United States; the District of Columbia; a foreign
government; or a subdivision of any of these
bodies. For example, chaplains in the U.S.
Armed Forces are considered commissioned
officers, not ministers. Similarly, chaplains in
state prisons or universities are considered civil
servants.
Indicating exemption on Form 1040. If the IRS
returns your application marked “approved” and
your only self-employment income was from
ministerial services, enter “Exempt—Form 4361”
on the self-employment tax line in the Other
Taxes section of Form 1040. If you had other
self-employment income, see Schedule SE
(Form 1040).

Specific Instructions
Line 3. Enter the date you were ordained,
commissioned, or licensed as a minister of a
church; became a member of a religious order;
or began practice as a Christian Science
practitioner. Do not file Form 4361 before this
date. Attach a copy of the certificate (or, if you
did not receive one, a letter from the governing
body of your church) that establishes your status
as an ordained, commissioned, or licensed
minister; a member of a religious order; or a
Christian Science practitioner.
Line 4. If you are a minister or belong to a
religious order, enter the legal name, address,
and employer identification number of the
denomination that ordained, commissioned, or
licensed you, or the order to which you belong.
Get the employer identification number from your
church or order.
You must be able to show that the body that
ordained, commissioned, or licensed you, or your
religious order, is exempt from federal income
tax under section 501(a) as a religious
organization described in section 501(c)(3). You
must also be able to show that the body is a
church (or convention or association of churches)
described in section 170(b)(1)(A)(i). To assist the
IRS in processing your application, you can
attach a copy of the exemption letter issued to
the organization by the IRS. If that is not

available, you can attach a letter signed by an
individual authorized to act for the organization
stating that the organization meets both of the
above requirements.
Privacy Act and Paperwork Reduction Act
Notice. We ask for the information on this form
to carry out the Internal Revenue laws of the
United States. We need this information to
ensure that you are complying with these laws
and to allow us to figure and collect the right
amount of tax. Applying for an exemption from
self-employment tax is voluntary. However,
providing the requested information is mandatory
if you apply for the exemption. Our legal right to
ask for the information requested on this form is
Internal Revenue Code sections 1402(e), 6001,
6011, 6012(a), and 6109 and their regulations.
Code section 6109 requires that you provide
your social security number on what you file. If
you fail to provide all or part of the information
requested on Form 4361, your application may
be denied. If you provide false or fraudulent
information, you may be subject to penalties.
You are not required to provide the information
requested on a form that is subject to the
Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or
records relating to a form or its instructions must
be retained as long as their contents may
become material in the administration of any
Internal Revenue law.
Generally, tax returns and return information
are confidential, as stated in section 6103.
However, section 6103 allows or requires the
Internal Revenue Service to disclose or give the
information shown on your tax return to others as
described in the Code. We may disclose this
information to the Social Security Administration
for administration of the exemption, to the
Department of Justice to enforce civil and
criminal tax laws, and to cities, states, the
District of Columbia, and U.S. commonwealths
or possessions to administer their tax laws. We
may also disclose this information to other
countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws,
and to federal law enforcement and intelligence
agencies to combat terrorism.
Please keep this notice with your records. It
may help you if we ask you for other information.
If you have any questions about the rules for
filing and giving information, please call or visit
any Internal Revenue Service office.
The average time and expenses required to
complete and file this form will vary depending
on individual circumstances. For the estimated
averages, see the instructions for your income
tax return.
If you have suggestions for making this form
simpler, we would be happy to hear from you.
You can write to the Internal Revenue Service,
Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Avenue, NW, IR-6526, Washington, DC 20224.
Do not send the form to this address. Instead,
see Where to file on this page.