BASIC (07-81)

RM 04909.002 Examine Groups of Forms 4361 (Revision Date of February 1977 or Later) 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 either 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, staplecopy B on top of the other copy (or copies) and form 4456 or letter 1159 (SC). If copies A and C are submitted, staple copy A on top of copy C 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 of Form 4456 or letter 1159 (SC).

  3. A copy of the clergyman's license, commission or ordination certificate must be filed with Form 4361 (revision date of February 1977 or later). Examine the attachments to ensure that a copy of the certificate has been provided. If a copy of the certificate has not been provided, complete the examination of the Form 4361 in accordance with subsequent instructions in this section of the manual before it is set aside for return to IRS.

  4. Examine Forms 4361 to 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 — Name and address

    2. Item 2 — Social security number

    3. Item 8 — Signature

  5. Examine items 3, 4, and 5. If any of these items are incomplete, it may be possible to complete them from the certificate which the clergyman is required to file. Set the 4361 aside for return to IRS if any of these items are incomplete and the information or the certificate is not available.

  6. Compare the years entered in item 6 with the year in item 4. Set the Form 4361 aside for return to IRS if either or both precede the year entered in item 4.

  7. Examine Forms 4361 for timely filing. Forms 4361 date stamped by IRS after April 15, 1970, must be filed on, or before, the due date of the tax return for the second taxable year shown in item 6. Generally, April 15th of the year following the second year in item 6 would be the due date.

    1. Consider Form 4361 to be timely field if no years or one year has been entered in item 6.

    2. Set the Form 4361 aside for return to IRS if it is date stamped after April 15th of the year following the second year shown in item 6.

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

  8. Forward to the Records Adjustment and Correspondence Branch any Forms 4361 on which the following conditions exist:

    1. The block for “Member of religious order not under a vow of poverty” is checked in item 3.

    2. An organization other than a church or church organization is reflected in item 5.

    3. Any of the terms missionary, cantor, director or minister of music, minister of education, teacher, or student are reflected on the form.

  9. Handle the Forms 4361 which were set aside for return to IRS in accordance with RM 04912.002.

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


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RM 04909.002 - Examine Groups of Forms 4361 (