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Form 4361: Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners
IRS Form 4361 is an Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners. This exemption applies if the taxpayer has net self-employment earnings of $400 or more.
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IRS Form 4361 - Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners
IRS Form 4361 is an Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners. This exemption applies if the taxpayer has net self-employment earnings of $400 or more.
Risk Radar
Scan points- 1Do not file Form 4361 until you enter the date you were ordained, commissioned, or licensed.
- 2Filing without attaching supporting documentation proving status.
- 3Not checking the correct box in Part 2 to define ministerial service.
- 4Entering a date on Part 3 before your actual ordination/licensing date.
- 5Omitting the legal name, address, or EIN of the commissioning body on Line 4.
Plain English
This form allows individuals who work in religious roles to avoid paying self-employment tax on their income. By filing Form 4361 with the IRS, these ministers, members, and practitioners apply for an exemption from this specific tax. If approved, the exemption applies to all qualifying earnings.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you have ministerial earnings and are an ordained, commissioned, or licensed minister of a church, a member of a religious order not under a vow of poverty, or a Christian Science practitioner.
- Do not use it when your net self-employment earnings from ministerial services are less than $400 in the relevant tax year.
- Check Form 1040 instead when providing the name and Social security number on Line 1.
Form selector
Use this form or another form?
You have non-ministerial self-employment income
You need to prove ministerial earnings specifically qualify for this exemption.
✓ Check Form 4361
Your religious order is under a vow of poverty
The form requires specific certification regarding public insurance opposition for ministers/members, but does not detail requirements for those under vows.
✓ Check Form 4361
Not stated in the official source
You are filing for a different type of exemption (e.g., hobby loss)
This form is specifically for self-employment tax exemption related to ministerial earnings.
✓ Check Form 4361
Deadline or filing window
The filing trigger is having at least $400 of net earnings from ministerial services in a tax year. The deadline is the due date (including extensions) of your tax return for that second qualifying tax year. An extension exists; the form must be filed by this extended date.
Checklist
What you need before filling it out
Line 1: Name of taxpayer
Your full name as shown on Form 1040 · Line 1
Line 2: Check box selection
Select the appropriate status (e.g., Ordained minister, priest, rabbi) · Line 2
Line 7: Certification statement
Confirm opposition to public insurance for services performed · Line 7
Filing Requirement (General)
File original and two copies · Form p.1 header
Before you submit
- 1Type or print your name on Line 1.
- 2Enter your Social security number on Line 1.
- 3Fill in your full address and phone number (optional) on Line 1.
- 4Check the appropriate box on Line 2 indicating your status.
- 5Enter the date ordained, licensed, etc., on Line 3 and attach supporting documentation.
- 6Certify opposition to public insurance by signing Line 7.
- 7Ensure you have attached two copies of the completed Form 4361.
How to file this form
- 1Complete all required fields on Form 4361, including your personal information on Line 1 and selecting the correct status on Line 2.
- 2Attach supporting documentation to verify your ordination or licensing date listed on Line 3.
- 3Sign Line 7 to certify that you oppose public insurance for services performed as a minister/member.
- 4Mail the original Form 4361 along with two copies to the Department of the Treasury, Internal Revenue Service Center in Philadelphia, PA 19255-0733.
Known limitations
- 1The exemption does not apply to earnings for services performed by a member of a religious order if that person took a vow of poverty.
- 2If the taxpayer ever filed Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, they should not file Form 4361.
- 3No tax exemption applies to earnings from services performed for any organization other than the religious organization itself (though ministerial services can be performed for a church or its agencies).
- 4Form 4361 is not proof of the right to an exemption from federal income tax withholding or social security tax, nor does it prove assignment by religious superiors.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision January 2011 (Rev. January 2011). The source does not point to a specific 'latest information' page, but it provides details regarding the effective date of the exemption.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2011.
- Fee — Not stated in the official source
- Mailing address — confirm the address is Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0733.
- Signature — ensure the filer signs Line 1 (Name of taxpayer applying for exemption).
- Filer's Certification — verify that you certify opposition to public insurance on Line 7.
Quick Facts
Downloads
After you file
- 1File the original Form 4361 along with two copies.
- 2Keep a copy of Form 4361 for permanent records after filing.
- 3The exemption is effective for all tax years ending after 1967 in which the taxpayer has net self-employment earnings of $400 or more from ministerial services.
- 4If approved, the IRS will return a copy of Form 4361 marked “approved.”
- 5Once the exemption is approved, it cannot be revoked.
Sources
- SRCForm 4361 is an Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners. (Form p.1)
- SRCThe taxpayer must file the original Form 4361 along with two copies. (Form p.1)
- SRCThis exemption applies if the taxpayer has ministerial earnings and is an ordained/licensed minister, religious order member, or Christian Science practitioner. (Form p.1)
- SRCFile Form 4361 by the due date of your tax return for the second tax year in which you had at least $400 of net self-employment from ministerial services. (Form p.2)
- SRCAn exemption is effective for all tax years ending after 1967 if qualified net earnings are $400 or more. (Form p.2)
- SRCIf the application is approved, a copy of Form 4361 will be returned marked “approved.” (Form p.2)
Common confusion points
Who qualifies to file IRS Form 4361?
A filer must be an ordained, commissioned, or licensed minister of a church; a member of a religious order not under a vow of poverty; or a Christian Science practitioner.
→ Check that the application is based on opposition to public insurance for death, disability, old age, or retirement/medical care.
When should I file IRS Form 4361?
A filer must mail Form 4361 by the due date (including extensions) of their tax return for the second tax year in which they had at least $400 of net earnings from self-employment, any part of which came from ministerial services.
→ Confirm the form is filed after the date the filer was ordained/commissioned/licensed or began practice.
What happens if I already filed Form 2031?
A filer should not file IRS Form 4361 if they ever filed Form 2031 (Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners).
→ Check the box/line item indicating prior filing of Form 2031.
Does my religious order need to have a vow of poverty?
A filer must be a member of a religious order who has *not* taken a vow of poverty.
→ Verify that the specific criteria for membership align with the form's requirements.
Is ministerial service just performing duties?
Ministerial service is defined as service performed in the exercise of one's ministry, the duties required by a religious order, or the profession as a Christian Science practitioner.
→ Check the definition provided on Form 4361 (Rev. 1-2011) Page 2.
What if I am a commissioned minister but don't have a certificate?
A filer can attach a copy of their certificate, or if no certificate exists, they must attach a letter from the governing body of their church that establishes their status as an ordained, commissioned, or licensed minister.
→ Ensure documentation is attached to support the claim on Form 4361.
Where exactly should I mail IRS Form 4361?
The filer should mail the original and two copies of Form 4361 to the Internal Revenue Service, Tax Products Coordinating Committee at SE:W:CAR:MP:T:T:SP, 1111 Constitution Avenue, NW, IR-6526, Washington, DC 20224.
→ Do not send the form to this address; use the "Where to file" instructions on Form 4361 (Rev. 1-2011) Page 2.
What is the benefit of filing IRS Form 4361?
If granted, the exemption from self-employment tax applies only to earnings from services as a minister, member of a religious order not under a vow of poverty, or Christian Science practitioner.
→ Review the certification statements on Form 4361 (Rev. 1-2011) Page 1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners — This form must be filed if the taxpayer belongs to a religious order and took a vow of poverty (a situation that prevents automatic exemption).
Questions about IRS Form 4361
What is IRS Form 4361 used for?
This form allows individuals who work in religious roles to avoid paying self-employment tax on their income. By filing Form 4361 with the IRS, these ministers, members, and practitioners apply for an exemption from this specific tax. If approved, the exemption applies to all qualifying earnings.
Who must file IRS Form 4361?
Ministers of a church, members of a religious order, or Christian Science practitioners must file Form 4361.
What information does IRS Form 4361 require?
The form collects personal details on Line 1 (Name, SSN, address, etc.), requires checking the type of service performed in Part 2, and asks for the date ordained/licensed in Part 3. Line 4 also captures the name, address, and EIN of the commissioning body.
When is IRS Form 4361 due?
File Form 4361 by the due date (including extensions) of your tax return for the second tax year in which you had at least $400 of net earnings from self-employment derived from ministerial services.
Where do I file IRS Form 4361?
Mail the original and two copies to: Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0733. Do not send it to the Tax Products Coordinating Committee at 1111 Constitution Avenue, NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 4361?
First, complete Line 1 with your personal information and check the appropriate box in Part 2 (e.g., Ordained minister). Next, enter the date ordained/licensed on Part 3. Finally, attach supporting documentation to prove your status and sign the form before mailing it.
What happens if IRS Form 4361 is filed incorrectly?
If the IRS does not return a copy marked “approved,” the exemption is not granted. Furthermore, if you fail to certify and mail the required statement within 90 days of receiving it, the exemption will not be effective until that signed copy arrives at the IRS.
Who qualifies to file IRS Form 4361?
A filer must be an ordained, commissioned, or licensed minister of a church; a member of a religious order not under a vow of poverty; or a Christian Science practitioner. Check that the application is based on opposition to public insurance for death, disability, old age, or retirement/medical care.
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