Form 4361

(Rev. January 2011)

Department of the Treasury 

Internal Revenue Service 

Application for Exemption From Self-Employment Tax 

for Use by Ministers, Members of Religious Orders 

and Christian Science Practitioners

OMB No. 1545-0074

File Original 

and Two Copies 

File original and two copies and attach supporting documents. This exemption is granted only if the IRS returns a copy to you marked “approved.” Please type or print 

1 Name of taxpayer applying for exemption (as shown on Form 1040) Social security number

Number and street (including apt. no.) Telephone number (optional)

City or town, state, and ZIP code

2 Check one box: Christian Science practitioner Ordained minister, priest, rabbi 

Member of religious order not under a vow of poverty Commissioned or licensed minister (see line 6) 

3 Date ordained, licensed, etc. 

 (Attach supporting document. 

 See instructions.) 4 Legal name of ordaining, licensing, or commissioning body or religious order

Number, street, and room or suite no. Employer identification number

City or town, state, and ZIP code

5 Enter the first 2 years after the date shown on line 3 that you had net self-employment earnings of $400 or 

more, any of which came from services as a minister, priest, rabbi, etc.; member of a religious order; or 

Christian Science practitioner . . . . . . . . . . . . . . . . . . . . . . ▶

6 If you apply for the exemption as a licensed or commissioned minister and your denomination also ordains ministers, please indicate how your 

ecclesiastical powers differ from those of an ordained minister of your denomination. Attach a copy of your denomination’s bylaws relating to the 

powers of ordained, commissioned, and licensed ministers. 

7 I certify that I am conscientiously opposed to, or because of my religious principles I am opposed to, the acceptance (for services I perform as a 

minister, member of a religious order not under a vow of poverty, or Christian Science practitioner) of any public insurance that makes payments in 

the event of death, disability, old age, or retirement; or that makes payments toward the cost of, or provides services for, medical care. (Public 

insurance includes insurance systems established by the Social Security Act.)

I certify that as a duly ordained, commissioned, or licensed minister of a church or a member of a religious order not under a vow of poverty, I have 

informed the ordaining, commissioning, or licensing body of my church or order that I am conscientiously opposed to, or because of religious 

principles I am opposed to, the acceptance (for services I perform as a minister or as a member of a religious order) of any public insurance that 

makes payments in the event of death, disability, old age, or retirement; or that makes payments toward the cost of, or provides services for, 

medical care, including the benefits of any insurance system established by the Social Security Act. 

I certify that I have never filed Form 2031 to revoke a previous exemption from social security coverage on earnings as a minister, member of a 

religious order not under a vow of poverty, or Christian Science practitioner. 

I request to be exempted from paying self-employment tax on my earnings from services as a minister, member of a religious order not under a 

vow of poverty, or Christian Science practitioner, under section 1402(e) of the Internal Revenue Code. I understand that the exemption, if granted, 

will apply only to these earnings. Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and 

belief, it is true and correct. 

Signature ▶ Date ▶

Caution: Form 4361 is not proof of the right to an exemption from federal income tax withholding or social security tax, the right to a parsonage 

allowance exclusion (section 107 of the Internal Revenue Code), assignment by your religious superiors to a particular job, or the exemption or church 

status of the ordaining, licensing, or commissioning body, or religious order. 

For Internal Revenue Service Use 

Approved for exemption from self-employment tax on ministerial earnings 

Disapproved for exemption from self-employment tax on ministerial earnings 

By 

(Director’s signature) (Date) 

General Instructions 

Section references are to the Internal Revenue 

Code unless otherwise noted. 

Purpose of form. File Form 4361 to apply for an 

exemption from self-employment tax if you have 

ministerial earnings (defined later) 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.

Note. If you are a commissioned or licensed 

minister of a religious denomination or church 

that ordains its ministers, you may be treated in 

the same manner as an ordained minister if you 

perform substantially all the religious functions 

within the scope of the tenets and practices of 

your religious denomination or church.

This application must be based on your 

religious or conscientious opposition to the 

acceptance (for services performed as a 

minister, member of a religious order not under a 

vow of poverty, or Christian Science practitioner) 

of any public insurance that makes payments for 

death, disability, old age, or retirement; or that 

makes payments for the cost of, or provides 

services for, medical care, including any 

insurance benefits established by the Social 

Security Act. 

If you are a duly ordained, commissioned, or 

licensed minister of a church or a member of a 

religious order not under a vow of poverty, prior 

to filing this form you must inform the ordaining, 

commissioning, or licensing body of your church 

or order that, on religious or conscientious 

grounds, you are opposed to the acceptance of 

public insurance benefits based on ministerial 

service. 

For Privacy Act and Paperwork Reduction Act Notice, see page 2 Cat. No. 41586H Form 4361 (Rev. 1-2011) 
Form 4361 (Rev. 1-2011) Page 2 

Ministerial service, in general, is the service 

you perform in the exercise of your ministry, in 

the exercise of the duties required by your 

religious order, or in the exercise of your 

profession as a Christian Science pracitioner. 

Ministerial earnings are the self-employment 

earnings that result from such service. See Pub. 

517 for details.

Do not file Form 4361 if: 

• You ever filed Form 2031, Revocation of 

Exemption From Self-Employment Tax for Use 

by Ministers, Members of Religious Orders, and 

Christian Science Practitioners; or 

• You belong to a religious order and took a vow 

of poverty. You are automatically exempt from 

self-employment tax on earnings for services you 

perform for your church or its agencies. No tax 

exemption applies to earnings for services you 

perform for any other organization. 

Additional information. See Pub. 517, Social 

Security and Other Information for Members of 

the Clergy and Religious Workers. 

When to file. File Form 4361 by the due date, 

including extensions, of your tax return for the 

second tax year in which you had at least $400 

of net earnings from self-employment, any of 

which came from ministerial services. 

Effective date of exemption. An exemption 

from self-employment tax is effective for all tax 

years ending after 1967 in which you have net 

self-employment earnings of $400 or more if you 

receive any of it from ministerial services. For 

example, if you had qualified net earnings of 

$400 or more in 2008 and not again until 2010, a 

valid Form 4361 filed by April 15, 2011, would 

apply to 2008 and all later years. See Pub. 517 to 

find out if you are entitled to a refund of selfemployment 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. 

Approval of application. Before your application 

can be approved, the IRS must verify that you 

are aware of the grounds for exemption and that 

you want the exemption on that basis. When 

your completed Form 4361 is received, the IRS 

will mail you a statement that describes the 

grounds for receiving an exemption under 

section 1402(e). You must certify that you have 

read the statement and seek exemption on the 

grounds listed on the statement. The certification 

must be made by signing a copy of the 

statement under penalties of perjury and mailing 

it to the IRS not later than 90 days after the date 

the statement was mailed to you. If it is not 

mailed by that time, your exemption will not be 

effective until the date the signed copy is 

received by the IRS. 

If your application is approved, a copy of 

Form 4361 will be returned to you marked 

“approved.” Keep this copy of Form 4361 for 

your permanent records. Once the exemption is 

approved, you cannot revoke it. 

Exempt earnings. Only earnings from 

ministerial services (ministerial earnings) are 

exempt from self-employment tax. 

Conducting religious worship services or 

ministering sacerdotal functions are ministerial 

services whether or not performed for a religious 

organization. 

Ministerial services also include controlling, 

conducting, and maintaining religious 

organizations (including religious boards, 

societies, and other agencies integral to these 

organizations) under the authority of a church or 

church denomination.

If your church assigns or designates you to 

perform services for an organization that is 

neither a religious organization nor an integral 

agency of a religious organization, you are 

performing ministerial services even though they 

may not involve conducting religious worship or 

ministering sacerdotal functions. Your services 

are ordinarily not considered assigned or 

designated by your church if any of the following 

is true. 

• The organization for which you perform the 

services did not arrange with your church for 

your services. 

• You perform the same services for the 

organization as other employees not designated 

as you were. 

• You perform the same services before and 

after the designation. 

Nonexempt earnings. Exemption from selfemployment tax does not apply to earnings from 

services that are not ministerial. 

Earnings from the following entities are not 

exempt even if religious services are conducted 

or sacerdotal functions are ministered: the United 

States; a state, territory, or possession of the 

United States; the District of Columbia; a foreign 

government; or a subdivision of any of these 

bodies. For example, chaplains in the U.S. 

Armed Forces are considered commissioned 

officers, not ministers. Similarly, chaplains in 

state prisons or universities are considered civil 

servants. 

Indicating exemption on Form 1040. If the IRS 

returns your application marked “approved” and 

your only self-employment income was from 

ministerial services, enter “Exempt—Form 4361” 

on the self-employment tax line in the Other 

Taxes section of Form 1040. If you had other 

self-employment income, see Schedule SE 

(Form 1040). 

Specific Instructions 

Line 3. Enter the date you were ordained, 

commissioned, or licensed as a minister of a 

church; became a member of a religious order; 

or began practice as a Christian Science 

practitioner. Do not file Form 4361 before this 

date. Attach a copy of the certificate (or, if you 

did not receive one, a letter from the governing 

body of your church) that establishes your status 

as an ordained, commissioned, or licensed 

minister; a member of a religious order; or a 

Christian Science practitioner. 

Line 4. If you are a minister or belong to a 

religious order, enter the legal name, address, 

and employer identification number of the 

denomination that ordained, commissioned, or 

licensed you, or the order to which you belong. 

Get the employer identification number from your 

church or order. 

You must be able to show that the body that 

ordained, commissioned, or licensed you, or your 

religious order, is exempt from federal income 

tax under section 501(a) as a religious 

organization described in section 501(c)(3). You 

must also be able to show that the body is a 

church (or convention or association of churches) 

described in section 170(b)(1)(A)(i). To assist the 

IRS in processing your application, you can 

attach a copy of the exemption letter issued to 

the organization by the IRS. If that is not 

available, you can attach a letter signed by an 

individual authorized to act for the organization 

stating that the organization meets both of the 

above requirements. 

Privacy Act and Paperwork Reduction Act 

Notice. We ask for the information on this form 

to carry out the Internal Revenue laws of the 

United States. We need this information to 

ensure that you are complying with these laws 

and to allow us to figure and collect the right 

amount of tax. Applying for an exemption from 

self-employment tax is voluntary. However, 

providing the requested information is mandatory 

if you apply for the exemption. Our legal right to 

ask for the information requested on this form is 

Internal Revenue Code sections 1402(e), 6001, 

6011, 6012(a), and 6109 and their regulations. 

Code section 6109 requires that you provide 

your social security number on what you file. If 

you fail to provide all or part of the information 

requested on Form 4361, your application may 

be denied. If you provide false or fraudulent 

information, you may be subject to penalties. 

You are not required to provide the information 

requested on a form that is subject to the 

Paperwork Reduction Act unless the form 

displays a valid OMB control number. Books or 

records relating to a form or its instructions must 

be retained as long as their contents may 

become material in the administration of any 

Internal Revenue law. 

Generally, tax returns and return information 

are confidential, as stated in section 6103. 

However, section 6103 allows or requires the 

Internal Revenue Service to disclose or give the 

information shown on your tax return to others as 

described in the Code. We may disclose this 

information to the Social Security Administration 

for administration of the exemption, to the 

Department of Justice to enforce civil and 

criminal tax laws, and to cities, states, the 

District of Columbia, and U.S. commonwealths 

or possessions to administer their tax laws. We 

may also disclose this information to other 

countries under a tax treaty, to federal and state 

agencies to enforce federal nontax criminal laws, 

and to federal law enforcement and intelligence 

agencies to combat terrorism. 

Please keep this notice with your records. It 

may help you if we ask you for other information. 

If you have any questions about the rules for 

filing and giving information, please call or visit 

any Internal Revenue Service office. 

The average time and expenses required to 

complete and file this form will vary depending 

on individual circumstances. For the estimated 

averages, see the instructions for your income 

tax return. 

If you have suggestions for making this form 

simpler, we would be happy to hear from you. 

You can write to the Internal Revenue Service, 

Tax Products Coordinating Committee, 

SE:W:CAR:MP:T:T:SP, 1111 Constitution 

Avenue, NW, IR-6526, Washington, DC 20224. 

Do not send the form to this address. Instead, 

see Where to file on this page.