4361 Form (Rev. February 1994) Department of the Treasury Internal Revenue Service Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian.

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How to fill out the Form 4361 - Uncle Fed's Tax*Board online

This guide provides a detailed overview of how to fill out Form 4361, which is used to apply for an exemption from self-employment tax for ministers and similar roles. By following these steps, users can efficiently complete the form online and ensure their application is accurately submitted.

Follow the steps to successfully complete the Form 4361 online.

  1. Press the 'Get Form' button to access the form and open it in your preferred digital editor.
  2. In the first section, enter your name as it appears on Form 1040 and your social security number. These are mandatory fields for identification.
  3. Provide the date you were ordained, commissioned, or licensed, along with the name of the ordaining or licensing body. If applicable, ensure to attach any supporting documents.
  4. Indicate your employer's identification number and the complete address for your religious organization.
  5. List the first two years during which you earned net self-employment income of $400 or more from ministerial services.
  6. If applying as a licensed minister, clarify how your ecclesiastical powers differ from those of ordained ministers in your denomination. Attach relevant documentation as necessary.
  7. Complete the certification section, confirming your conscientious opposition to public insurance based on your beliefs. Ensure all required certifications are accurate and sign the form.

Complete your Form 4361 online today and ensure your exemption is processed correctly.

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What is the difference between Form 4361 and 4029?

These approved forms are indicated in the software on screen SE (on the Taxes tab) by checking the boxes IRS Approved Form 4361 – Minister claims exemption from SE tax or IRS Approved Form 4029 – Members of religious group exempt from Social Security and Medicare taxes.

The answer is “both.” Ministers have what is commonly referred to as “dual tax status.” For federal income tax purposes, a minister is generally treated as a common-law employee. For payments into Social Security, the minister is always self-employed. This is an IRS regulation and not an election.

You must file Form 4361 by the due date of your tax return for the second tax year in which you earned at least $400 of self-employment earnings as a minister. Once you claim the exemption, you cannot revoke the election.

See Pub. 517 to find out if you are entitled to a refund of self- employment tax paid in earlier years. Where to file. Mail the original and two copies of this form to: Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0733.

File Form 4361 to apply for an exemption from self-employment tax if you have ministerial earnings and are: An ordained, commissioned, or licensed minister of a church; A member of a religious order who has not taken a vow of poverty; or. A Christian Science practitioner.

This can be obtained by going to irs.gov and click on “Get a Tax Transcript.” Normally, the transcript is immediately available. If the transcript is not an option, the minister can contact the Taxpayer Relations Branch at the IRS Service Center where the Form 4361 was filed and request a copy of the form.

To request a copy of either the exemption application (including all supporting documents) or the annual information or tax return, submit Form 4506-A, Request for a Copy of Exempt or Political Organization IRS FormPDF or Form 4506-B, Request for a Copy of Exempt Organization IRS Application or LetterPDF.

IRS Form 2031 is used to revoke Form 4361 and opt back into Social Security. It is an irrevocable election that makes you liable for self-employment tax and includes your ministerial earnings in Social Security and Medicare coverage.

In order to opt out, the minister must file Form 4361 no later than the due date (with extensions) for the tax return for the second year in which the minister had net ministerial income of $400 or more. The minister must be ordained, licensed, or commissioned by a church or religious denomination.

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