Section 1402(e) of the IRC permits a minister to apply for an exemption from taxation. The minister must timely file an application with the IRS. IRS Form 4361 (Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners) contains both the application and statement necessary to obtain the exemption.

The granting of an exemption to a minister applies to ministerial earnings does not preclude the payment of benefits based upon other covered work, nor does it prevent a clergyman from enrolling in the SMI program.