Form 4361 - Application For Exemption From Self-Employment Tax For Use By Ministers, Members Of Religious Orders And Christian Science Practitioners Page 2
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Form 4361 (Rev. 1-2011)
Page
Ministerial service, in general, is the service
societies, and other agencies integral to these
available, you can attach a letter signed by an
you perform in the exercise of your ministry, in
organizations) under the authority of a church or
individual authorized to act for the organization
the exercise of the duties required by your
church denomination.
stating that the organization meets both of the
religious order, or in the exercise of your
above requirements.
If your church assigns or designates you to
profession as a Christian Science pracitioner.
perform services for an organization that is
Privacy Act and Paperwork Reduction Act
Ministerial earnings are the self-employment
neither a religious organization nor an integral
earnings that result from such service. See Pub.
Notice. We ask for the information on this form
agency of a religious organization, you are
517 for details.
to carry out the Internal Revenue laws of the
performing ministerial services even though they
United States. We need this information to
Do not file Form 4361 if:
may not involve conducting religious worship or
ensure that you are complying with these laws
ministering sacerdotal functions. Your services
• You ever filed Form 2031, Revocation of
and to allow us to figure and collect the right
are ordinarily not considered assigned or
Exemption From Self-Employment Tax for Use
amount of tax. Applying for an exemption from
designated by your church if any of the following
by Ministers, Members of Religious Orders, and
self-employment tax is voluntary. However,
is true.
Christian Science Practitioners; or
providing the requested information is mandatory
• The organization for which you perform the
• You belong to a religious order and took a vow
if you apply for the exemption. Our legal right to
services did not arrange with your church for
of poverty. You are automatically exempt from
ask for the information requested on this form is
your services.
self-employment tax on earnings for services you
Internal Revenue Code sections 1402(e), 6001,
perform for your church or its agencies. No tax
• You perform the same services for the
6011, 6012(a), and 6109 and their regulations.
exemption applies to earnings for services you
organization as other employees not designated
Code section 6109 requires that you provide
perform for any other organization.
as you were.
your social security number on what you file. If
you fail to provide all or part of the information
Additional information. See Pub. 517, Social
• You perform the same services before and
requested on Form 4361, your application may
Security and Other Information for Members of
after the designation.
be denied. If you provide false or fraudulent
the Clergy and Religious Workers.
Nonexempt earnings. Exemption from self-
information, you may be subject to penalties.
When to file. File Form 4361 by the due date,
employment tax does not apply to earnings from
You are not required to provide the information
including extensions, of your tax return for the
services that are not ministerial.
requested on a form that is subject to the
second tax year in which you had at least $400
Earnings from the following entities are not
Paperwork Reduction Act unless the form
of net earnings from self-employment, any of
exempt even if religious services are conducted
displays a valid OMB control number. Books or
which came from ministerial services.
or sacerdotal functions are ministered: the United
records relating to a form or its instructions must
Effective date of exemption. An exemption
States; a state, territory, or possession of the
be retained as long as their contents may
from self-employment tax is effective for all tax
United States; the District of Columbia; a foreign
become material in the administration of any
years ending after 1967 in which you have net
government; or a subdivision of any of these
Internal Revenue law.
self-employment earnings of $400 or more if you
bodies. For example, chaplains in the U.S.
Generally, tax returns and return information
receive any of it from ministerial services. For
Armed Forces are considered commissioned
are confidential, as stated in section 6103.
example, if you had qualified net earnings of
officers, not ministers. Similarly, chaplains in
However, section 6103 allows or requires the
$400 or more in 2008 and not again until 2010, a
state prisons or universities are considered civil
Internal Revenue Service to disclose or give the
valid Form 4361 filed by April 15, 2011, would
servants.
information shown on your tax return to others as
apply to 2008 and all later years. See Pub. 517 to
Indicating exemption on Form 1040. If the IRS
described in the Code. We may disclose this
find out if you are entitled to a refund of self-
returns your application marked “approved” and
information to the Social Security Administration
employment tax paid in earlier years.
your only self-employment income was from
for administration of the exemption, to the
Where to file. Mail the original and two copies of
ministerial services, enter “Exempt—Form 4361”
Department of Justice to enforce civil and
this form to: Department of the Treasury, Internal
on the self-employment tax line in the Other
criminal tax laws, and to cities, states, the
Revenue Service Center, Philadelphia, PA
Taxes section of Form 1040. If you had other
District of Columbia, and U.S. commonwealths
19255-0733.
self-employment income, see Schedule SE
or possessions to administer their tax laws. We
(Form 1040).
Approval of application. Before your application
may also disclose this information to other
can be approved, the IRS must verify that you
countries under a tax treaty, to federal and state
Specific Instructions
are aware of the grounds for exemption and that
agencies to enforce federal nontax criminal laws,
you want the exemption on that basis. When
and to federal law enforcement and intelligence
Line 3. Enter the date you were ordained,
your completed Form 4361 is received, the IRS
agencies to combat terrorism.
commissioned, or licensed as a minister of a
will mail you a statement that describes the
church; became a member of a religious order;
Please keep this notice with your records. It
grounds for receiving an exemption under
or began practice as a Christian Science
may help you if we ask you for other information.
section 1402(e). You must certify that you have
practitioner. Do not file Form 4361 before this
If you have any questions about the rules for
read the statement and seek exemption on the
date. Attach a copy of the certificate (or, if you
filing and giving information, please call or visit
grounds listed on the statement. The certification
did not receive one, a letter from the governing
any Internal Revenue Service office.
must be made by signing a copy of the
body of your church) that establishes your status
The average time and expenses required to
statement under penalties of perjury and mailing
as an ordained, commissioned, or licensed
complete and file this form will vary depending
it to the IRS not later than 90 days after the date
minister; a member of a religious order; or a
on individual circumstances. For the estimated
the statement was mailed to you. If it is not
Christian Science practitioner.
averages, see the instructions for your income
mailed by that time, your exemption will not be
Line 4. If you are a minister or belong to a
tax return.
effective until the date the signed copy is
religious order, enter the legal name, address,
received by the IRS.
If you have suggestions for making this form
and employer identification number of the
simpler, we would be happy to hear from you.
If your application is approved, a copy of
denomination that ordained, commissioned, or
You can write to the Internal Revenue Service,
Form 4361 will be returned to you marked
licensed you, or the order to which you belong.
Tax Products Coordinating Committee,
“approved.” Keep this copy of Form 4361 for
Get the employer identification number from your
SE:W:CAR:MP:T:T:SP, 1111 Constitution
your permanent records. Once the exemption is
church or order.
Avenue, NW, IR-6526, Washington, DC 20224.
approved, you cannot revoke it.
You must be able to show that the body that
Do not send the form to this address. Instead,
Exempt earnings. Only earnings from
ordained, commissioned, or licensed you, or your
see Where to file on this page.
ministerial services (ministerial earnings) are
religious order, is exempt from federal income
exempt from self-employment tax.
tax under section 501(a) as a religious
Conducting religious worship services or
organization described in section 501(c)(3). You
ministering sacerdotal functions are ministerial
must also be able to show that the body is a
services whether or not performed for a religious
church (or convention or association of churches)
organization.
described in section 170(b)(1)(A)(i). To assist the
IRS in processing your application, you can
Ministerial services also include controlling,
attach a copy of the exemption letter issued to
conducting, and maintaining religious
the organization by the IRS. If that is not
organizations (including religious boards,
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