Refer to Topic 408 for additional information. Figure your self-employment tax on Schedule SE, Form 1040. You may request exemption from self-employment tax on your income from ministerial services by filing Form 4361. Ministers who apply for exemption from self-employment tax must be conscientiously opposed to public insurance because of religious considerations, and except for Christian Science Practitioners, are required to inform the ordaining, commissioning, or licensing body of their church that they are opposed to public insurance. You cannot request exemption solely for economic reasons.
Special rules apply to members of religious orders who have taken a vow of poverty.
For more information see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Main Page Back to Tax Help Archives Main Page Back to Uncle Fed's Main Page Copyright 1998 - 1999, National Tax Services, Inc.