These elections are irrevocable. You elected be be covered under social security by filing Form 2031 for your 2000 or 2001 tax year. You elected to be covered under social security by filing Form 2031 for your 1986 or 1987 tax year. You elected before 1968 to be covered under social security for your ministerial services. Table 2 briefly summarizes the procedure for requesting exemption from the SE tax.
More detailed explanations follow.
An approved exemption only applies to earnings you receive for qualified services, discussed later. It does not apply to any other SE income. Ministers, Members of Religious Orders, and Christian Science Practitioners To claim the exemption from SE tax, you must meet all of the following conditions. You file for other than economic reasons. This requirement does not apply to Christian Science practitioners.