Form 4361 Application For Exemption Page 2
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Form 4361 (Rev. 12-2002)
Page
Do not file Form 4361 if:
If your church assigns or designates you to
authorized to act for the organization stating
● You ever filed Form 2031, Revocation of
perform services for an organization that is
that the organization meets both of the above
neither a religious organization nor an integral
requirements.
Exemption From Self-Employment Tax for
agency of a religious organization, you are
Use by Ministers, Members of Religious
performing ministerial services even though
Orders, and Christian Science Practitioners;
Privacy Act and Paperwork Reduction Act
they may not involve conducting religious
or
Notice. The Privacy Act of 1974 and the
worship or ministering sacerdotal functions.
● You belong to a religious order and took a
Paperwork Reduction Act of 1980 require that
Your services are ordinarily not considered
when we ask you for information we must
vow of poverty. You are automatically exempt
assigned or designated by your church if any
first tell you our legal right to ask for the
from self-employment tax on earnings for
of the following is true.
information, why we are asking for it, and
services you perform for your church or its
● The organization for which you perform the
how it will be used. We must also tell you
agencies. No tax exemption applies to
services did not arrange with your church for
what could happen if we do not receive it and
earnings for services you perform for any
your services.
whether your response is voluntary, required
other organization.
● You perform the same services for the
to obtain a benefit, or mandatory under the
Additional information. See Pub. 517, Social
law.
organization as other employees not
Security and Other Information for Members
designated as you were.
Our authority to ask for information is
of the Clergy and Religious Workers.
● You perform the same services before and
Internal Revenue Code sections 6001, 6011,
When to file. File Form 4361 by the due date,
and 6012(a), which require you to file a return
after the designation.
including extensions, of your tax return for the
or statement with us for any tax for which
2nd tax year in which you had at least $400
Nonexempt earnings. Exemption from
you are liable. Your response is mandatory
of net earnings from self-employment, any of
self-employment tax does not apply to
under these sections. Section 6109 requires
which came from services performed as a
earnings from services that are not ministerial.
that you provide your social security number
minister, member of a religious order, or
Earnings from the following entities are not
on what you file. This is so we know who you
Christian Science practitioner.
exempt even if religious services are
are, and can process your return and other
Effective date of exemption. An exemption
conducted or sacerdotal functions are
papers. You must fill in all parts of the tax
from self-employment tax is effective for all
ministered: the United States; a state,
form that apply to you. If you fail to provide
tax years ending after 1967 in which you
territory, or possession of the United States;
all or part of the information requested on
have net self-employment earnings of $400 or
the District of Columbia; a foreign
Form 4361, your application may be denied.
more, if you receive any of it from ministerial
government; or a subdivision of any of these
You are not required to provide the
services. For example, if you had qualified net
bodies. For example, chaplains in the U.S.
information requested on a form that is
earnings of $400 or more in 2000 and not
Armed Forces are considered commissioned
subject to the Paperwork Reduction Act
again until 2002, a valid Form 4361 filed by
officers, not ministers. Similarly, chaplains in
unless the form displays a valid OMB control
April 15, 2003, would apply to 2000 and all
state prisons or universities are considered
number. Books or records relating to a form
later years. See Pub. 517 to find out if you
civil servants.
or its instructions must be retained as long as
are entitled to a refund of self-employment
Indicating exemption on Form 1040. If the
their contents may become material in the
tax paid in earlier years.
IRS returns your application marked
administration of any Internal Revenue law.
Where to file. Mail the original and two
“approved” and your only self-employment
Generally, tax returns and return
copies of this form to: Internal Revenue
income was from ministerial services, write
information are confidential, as stated in
Service, P.O. Box 245, Drop Point 8630,
“Exempt—Form 4361” on the
section 6103. However, section 6103 allows
Bensalem, PA 19020
self-employment tax line in the Other Taxes
or requires the Internal Revenue Service to
section of Form 1040. If you had other
Approval of application. Before your
disclose or give the information shown on
self-employment income, see Schedule SE
application can be approved, the IRS must
your tax return to others as described in the
(Form 1040).
verify that you are aware of the grounds for
Code. For example, we may disclose your tax
exemption and that you want the exemption
Specific Instructions
information to the Department of Justice to
on that basis. When your completed Form
enforce the tax laws, both civil and criminal,
4361 is received, the IRS will mail you a
Line 3. Enter the date you were ordained,
to cities, states, the District of Columbia, and
statement that describes the grounds for
commissioned, or licensed as a minister of a
U.S. commonwealths or possessions. We
receiving an exemption under section 1402(e).
church; became a member of a religious
may also disclose this information to other
You must certify that you have read the
order; or began practice as a Christian
countries under a tax treaty, or to Federal and
statement and seek exemption on the
Science practitioner. Do not file Form 4361
state agencies to enforce Federal nontax
grounds listed on the statement. The
before this date. Attach a copy of the
criminal laws and to combat terrorism.
certification must be made by signing a copy
certificate (or, if you did not receive one, a
Please keep this notice with your records. It
of the statement under penalties of perjury
letter from the governing body of your church)
may help you if we ask you for other
and mailing it to the IRS not later than 90
that establishes your status as an ordained,
information. If you have any questions about
days after the date the statement was mailed
commissioned, or licensed minister; a
the rules for filing and giving information,
to you. If it is not mailed by that time, your
member of a religious order; or a Christian
please call or visit any Internal Revenue
exemption will not be effective until the date
Science practitioner.
Service office.
the signed copy is received by the IRS.
Line 4. If you are a minister or belong to a
The time needed to complete and file this
If your application is approved, a copy of
religious order, enter the legal name, address,
form will vary depending on individual
Form 4361 will be returned to you marked
and employer identification number of the
circumstances. The estimated average time
“approved.” Keep this copy of Form 4361 for
denomination that ordained, commissioned,
is: Recordkeeping, 6 min.; Learning about
your permanent records. Once the exemption
or licensed you, or the order to which you
the law or the form, 19 min.; Preparing the
is approved, you cannot revoke it.
belong. Get the employer identification
form, 16 min.; Copying, assembling, and
Exempt earnings. Only earnings from
number from your church or order.
sending the form to the IRS, 16 min.
ministerial services are exempt from
You must be able to show that the body
If you have comments concerning the
self-employment tax.
that ordained, commissioned, or licensed you,
accuracy of these time estimates or
Conducting religious worship services or
or your religious order, is exempt from
suggestions for making this form simpler, we
ministering sacerdotal functions are ministerial
Federal income tax under section 501(a) as a
would be happy to hear from you. You can
services whether or not performed for a
religious organization described in section
write to the Tax Forms Committee, Western
religious organization.
501(c)(3). You must also be able to show that
Area Distribution Center, Rancho Cordova,
the body is a church (or convention or
Ministerial services also include those
CA 95743-0001. Do not send the form to this
association of churches) described in section
performed under the authority of a church or
address. Instead, see Where to file on this
170(b)(1)(A)(i). To assist the IRS in processing
church denomination. Examples are
page.
your application, you can attach a copy of the
controlling, conducting, and maintaining
exemption letter issued to the organization by
religious organizations, including religious
the IRS. If that is not available, you can
boards, societies, and other agencies integral
attach a letter signed by an individual
to these organizations.
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