Form 4361

Form 4361

A form a priest, minister or other clergy member (or the equivalent) files with the IRS claiming exemption from self-employment tax due to his/her status as a clergy member. In order to be eligible to file Form 4361, the clergyperson may not be under a vow of poverty.
References in periodicals archive ?
Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners
31) Members of religious orders who have taken a vow of poverty are automatically exempt and do not have to file Form 4361.
The Ticket to Work and Work Incentives Improvement Act of 1999 provides an opportunity for certain individuals to revoke their Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners.
1402(e)-2A(a)(1) allows a minister to request an exemption from SE tax on income from his duties as a minister on Form 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners.
James Wingo, a probationary member of the United Methodist Church, an ordained deacon and a licensed local pastor of a church of that denomination, filed an election on Form 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, to be exempt from SE tax; the election was rejected as filed late.