Question

What form do clergy members need to file with the IRS to request an exemption from self-employment tax?

Form 4631.

Form 4361.

Form 4029.

Clergy Income Statement.

Answer 1

You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect.

To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. If it’s approved, keep the approved copy of Form 4361 in your permanent records. When to file. File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true.

1. You have net earnings from self-employment of at least $400.

2. Any part of those net earnings was from ministerial services you performed as a: a. Minister, b. Member of a religious order, or c. Christian Science practitioner or reader.

The 2 years don't have to be consecutive tax years. The approval process can take some time, so you should file Form 4361 as soon as possible.