Identification Number:
RS 01802 TN 18
Intended Audience:See Transmittal Sheet
Originating Office:ORDP OISP
Title:Self-Employment - Trade or Business
Type:POMS Transmittals
Program:Title II (RSI)
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part RS – Retirement and Survivors Insurance
Chapter 018 – Coverage of Self-Employment
Subchapter 02 – Self-Employment - Trade or Business
Transmittal No. 18, 11/20/2018

Audience

PSC: CA, CS, DS, ICDS, IES, ISRA, RECONR, RECOVR, SCPS, TSA, TST;
OCO-OEIO: CR, CTE, FCR, RECONR, RECOVR;
OCO-ODO: CR, CST, CTE, CTE TE;
FO/TSC: CS, CS TII, CSR, CTE, DRT, FR, OA, OS, RR, TA, TSC-CSR;

Originating Component

OISP

Effective Date

11/13/2018

Background

This is a Quick Action Transmittal. These revisions do not change or introduce new policy or procedure.

Summary of Changes

RS 01802.272 Type of Religious Sect Whose Members May Qualify for Exemption

ORDP OISP OEEMP no longer has this workload. It now belongs to the SRB REU. We are updating the Component.

RS 01802.272 Type of Religious Sect Whose Members May Qualify for Exemption

A. Policy

The religious sect, or division thereof must have:

  • Been in existence at all times since December 31, 1950; and

  • Established tenets and teachings in opposition to insurance benefits of the type specified in RS 01802.271A.; and

  • As a practice, made provisions for its dependent members that are reasonable in view of their general level of living and have done so for a reasonable period of time.

B. Process

The IRS determines whether or not an individual qualifies for an exemption. Determinations, at the request of the IRS, regarding the status of particular religious groups are made by:

Social Security Administration
Security Records Branch
Attn: Religious Exemption Unit
P.O.Box 7
Boyers, PA 16020

SRB Phone: 1-888-881-5827

An SSA Form 1458 (Certification By Religious Group) is sent to the designated spokesperson to obtain information needed to determine if the religious sect meets the requirements for certification.


RS 01802 TN 18 - Self-Employment - Trade or Business - 11/13/2018