BASIC (07-81)

RM 04909.001 Examine Groups of Forms 4361 (Revision Date Prior to February 1977) Labeled “Approved” (4215)

  1. Forms 4361 which the Internal Revenue Service Centers have indicated as “approved” require social security number verification and a search for Forms 2031. This search is required because individuals who have filed valid Forms 2031 are not eligible to file Forms 4361.

  2. Examine Forms 4361 labeled “approved.” The Internal Revenue Service Centers should submit copies A and B of each approved Form 4361 along with a Form 4456 (Request For Information) or a letter 1159 (SC) (Request For Information).

    1. If all three copies of Form 4361 are submitted or copies A and B, or B and C are submitted, staple copy B on top of the other copy (or copies) and Form 4456 or letter 1159 (SC).

    2. If only one copy of Form 4361 is submitted, prepare a photocopy of that copy. Note the photocopy “Copy B” over the original copy indication and staple it on top of the original copy and Form 4456 or letter 1159 (SC).

  3. Examine Forms 4361 to ensure that the information indicated below is reflected. Ensure that any data reflected on one copy of Form 4361 is reflected on other related copies; transcribe data as necessary. Set aside for return to IRS those Forms 4361 which do not reflect the information shown below.

    1. Item 1 — Social security number

    2. Item 6 — Signature

    3. Item 7 — Name and address

    4. Box in lower left corner — must be checked as either approved or disapproved and signed by IRS personnel.

  4. Compare the year of ordination in item 3 with the year or years shown on item 5. If one of the years or both of the years in item 5 precedes the year of ordination in item 3, set the 4361 aside for return to IRS.

  5. Examine Forms 4361 date stamped after April 15, 1970 for timely filing. Forms 4361 date stamped after this date must be filed on, or before the due date of the clergyman's tax return for the second taxable year shown in item 5. Generally the due date of the tax return would be April 15. Consider the date stamp and the years entered in item 5.

    1. If only one year is entered in item 5, consider the Form 4361 to be timely filed.

    2. Set the Form 4361 aside for return to IRS if it is date stamped after April 15 of the year following the second year shown in item 5.

    3. Forms 4361 annotated by IRS as “timely”, “timely filed” or a similar indication will be accepted as timely field without regard to the date stamp.

  6. Handle Forms 4361 which were set aside for return to the Internal Revenue Service Centers in accordance with RM 04912.001.

  7. Forward Forms 4361 to the Records Adjustment and Correspondence Branch if any of the following conditions exist:

    1. The block for “Member of Religious Order” is checked in item 2.

    2. Item 4 reflects an organization other than a church or church organization.

    3. The form reflects any of the terms missionary, cantor, director or minister of music, minister of education, or student.

    4. Item 2, 3, or 4 is not completed.

  8. Verify the social security numbers on those Forms 4361 which contain all necessary data and are timely filed in accordance with RM 04909.003.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0104909001
RM 04909.001 - Examine Groups of Forms 4361 (Revision Date Prior to February 1977) Labeled "Approved" (4215) - 03/11/1999
Batch run: 01/27/2009
Rev:03/11/1999