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.
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If the taxpayer is an ordained, licensed or commissioned minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner, and has filed Form 4361 which was approved by the IRS, they are exempt from the self-employment tax.
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.
A letter explaining the reasons for requesting an examption may be filed in lieu of Form 4361, and the request is subject to IRS approval.
Form 4361 must be filed by the due date for the tax return for the second tax year in which net earnings from self-employment are at least $400 [IRC section 1402(e)(3)].
In 2003, the IRS sent Bennett a letter indicating that the Form 4361 filed with his 2002 tax return was untimely and that the due date for filing the form was April 15, 2001.
Bennett claimed that he filed a Form 4361 that was approved by the Service in or around 1980.
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.
1402(a)(8) treats ministers as self-employed for self-employment (SE) tax purposes - unless an irrevocable election is made 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 because of religious beliefs (pursuant to Sec.