Looking for a Irs Publications? Download it for free!

computer, visit the IRS on the Internet at

trolled non-profit division) that does not pay the

Members of religious orders who have

TIP

taken a vow of poverty are exempt

employer’s part of the social security tax on

To subscribe to the Bulletin, you can order it

from paying SE tax, as discussed ear-

wages. You can make the choice if you are a

on the Internet at

lier under Members of Religious Orders. They

member of a religious sect or division opposed

gov/irs. You also can write to:

do not have to request the exemption.

to social security and Medicare. This exemption

Superintendent of Documents

does not apply to your service, if any, as a

P.O. Box 371954

Who cannot be exempt? You cannot be ex-

minister of a church or as a member of a relig-

Pittsburgh, PA 15250 – 7954.

empt from SE tax if you made one of the follow-

ious order.

ing elections to be covered under social

You can make this choice by filing Form

security. These elections are irrevocable.

4029. See Requesting exemption — Form

Christian Science

•

4029, later, under Members of Recognized Re-

You elected to be covered under social

Practitioners and Readers

ligious Sects.

security by filing Form 2031 for your 1986,

1987, 2000, or 2001 tax year.

U.S. Citizens and Resident

Your earnings from services you performed in

•

You elected before 1968 to be covered

your profession as a Christian Science practi-

and Nonresident Aliens

under social security for your ministerial

tioner or reader are generally subject to SE tax.

services.

However, you can request an exemption as dis-

To be covered under the SE tax provisions

cussed under Exemption From Self-Employ-

(SECA), individuals generally must be citizens

ment (SE) Tax, later.

Requesting exemption. Table 2 briefly sum-

or resident aliens of the United States. Nonresi-

marizes the procedure for requesting exemption

dent aliens are not covered under SECA.

Practitioners. Christian Science practitioners

from the SE tax. More detailed explanations

To determine your alien status, see Publica-

are members in good standing of the Mother

follow.

tion 519, U.S. Tax Guide for Aliens.

Church, The First Church of Christ Scientist, in

An approved exemption only applies to

Boston, Massachusetts, who practice healing

Residents of Puerto Rico, the Virgin Islands,

earnings you receive for qualified serv-

according to the teachings of Christian Science.

Guam, the CNMI, and American Samoa. Re-

ices, discussed later. It does not apply

CAUTION

Christian Science practitioners are specifically

sidents of Puerto Rico, the Virgin Islands,

to any other SE income.

exempted from licensing by state laws.

Guam, the Commonwealth of the Northern Mari-

Some Christian Science practitioners also

ana Islands, and American Samoa, who are not

are Christian Science teachers or lecturers. In-

Ministers, Members of

U.S. citizens, are treated the same as citizens or

come from teaching or lecturing is considered

Religious Orders, and

resident aliens of the United States for SE tax

the same as income from their work as practi-

Christian Science

purposes. For information on figuring the tax,

tioners.

see Figuring Net Earnings From Self-Employ-

Practitioners

ment for SE Tax, later.

Readers. Christian Science readers are con-

sidered the same as ordained, commissioned,

To claim the exemption from SE tax, you must

or licensed ministers.

meet all of the following conditions.

•

Exemption From

You file Form 4361, described later under

Religious Workers (Church

Requesting exemption — Form 4361.

Employees)

Self-Employment

•

You are conscientiously opposed to public

insurance because of your individual relig-

If you are a religious worker (a church em-

(SE) Tax

ious considerations (not because of your

ployee) and are not in one of the classes already

general conscience), or you are opposed

discussed, your wages are generally subject to

You can request an exemption from SE tax if

because of the principles of your religious

social security and Medicare tax (FICA) and not

you are one of the following.

denomination.

to SE tax. Some exceptions are discussed next.

•

A minister.

You file for other than economic reasons.

•

Election To Exclude Church

A member of a religious order who has

You inform the ordaining, commissioning,

not taken a vow of poverty.

or licensing body of your church or order

Employees From FICA Coverage

that you are opposed to public insurance if

•

A Christian Science practitioner.

Churches and qualified church-controlled orga-

you are a minister or a member of a relig-

•

nizations (church organizations) that are op-

A member of a recognized religious sect.

ious order (other than a vow-of-poverty

posed for religious reasons to the payment of

Table 2. The Self-Employment Tax Exemption Application and Approval

social security and Medicare taxes can elect to

exclude their employees from FICA coverage. If

Process

you are an employee of a church or church

organization that makes this election and pays

Who Can Apply Ministers, Members of Religious Member of Recognized

you $108.28 or more in wages, you must pay SE

Orders, and Christian Science

Religious Sect

tax on those wages.

Practitioners

Churches and church organizations make

How

File Form 4361

File Form 4029

this election by filing two copies of Form 8274,

Certification by Churches and Qualified

When

File by the due date (plus

File anytime

Church-Controlled Organizations Electing Ex-

extensions) of your income tax

emption From Employer Social Security and

return for the second tax year in

Medicare Taxes. For more information about

which you had at least $400 of net

making this election, get Form 8274.

earnings from self-employment (at

least part from qualified services)

Election by Church Employees

Approval

If approved, you will receive an

Who Are Opposed to Social

approved copy of Form 4361

approved copy of Form 4029

Security and Medicare

Effective Date

For all tax years after 1967 in

First day of first quarter after the

which you have at least $400 of net quarter in which Form 4029 was

You may be able to choose to be exempt from

earnings from self-employment

filed

social security and Medicare taxes, including the

SE tax, if you work for a church (or church-con-

Page 4

Publication 517 - Social Security And Other Information For Members Of The Clergy And Religious Workers - 2002 Page 4

Related Articles

Related forms

Related Categories