Program Operations Manual System (POMS)
RM 04907.001 History—Form 4361
The Social Security Amendments of 1967 provided for the compulsory coverage of ministerial earnings derived after 1967 unless an exemption from coverage is granted.
To obtain an exemption from coverage a clergyman must file Form 4361 (Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners) with the Internal Revenue Service stating that he is opposed to the acceptance of public insurance such as that provided by the Social Security Act. Form 4361 must be filed on or before whichever of the following dates is later: (1) April 15, 1970; or (2) the due date of the clergyman's tax return for the second taxable year in which he has net earnings from self-employment of $400.00 or more, a part of which was derived from the exercise of his ministry. Approval of his application exempts him from paying self-employment tax on ministerial earnings and from obtaining social security coverage for such earnings. The coverage of earnings derived from other sources, however, remains contingent upon existing coverage provisions.
A clergyman who has filed a valid Form 2031 (Waiver Certificate for Use by Ministers, Certain Members of Religious Orders and Christian Science Practitioners) electing social security coverage for any year prior to 1968 cannot now file Form 4361 to obtain an exemption.