For Social Security purposes, a duly ordained, licensed or commissioned minister is self-employed. However, you can request an exemption from self-employment tax, if you are conscientiously opposed to public insurance because of your religious principle. You cannot request exemption solely for economic reasons. If you previously elected exemption from social security coverage and self-employment tax, you now have a limited period of time to revoke that exemption. You must file Form 2031, Revocation of Exemption From Social Security Coverage by Certain Members of the Clergy , to revoke the exemption.
Special rules apply to members of religious orders who have taken a vow of poverty.