Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
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 the Application for Exemption From Self-Employment Tax for Ministers, Religious Order members and Christian Science practitioners. It grants exemption when you have $400+ net ministerial earnings and is filed by the tax‑return due date of the second year you meet that threshold.
Need help with Form 4361?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 4361.
Start filling →Form Overview
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 the Application for Exemption From Self-Employment Tax for Ministers, Religious Order members and Christian Science practitioners. It grants exemption when you have $400+ net ministerial earnings and is filed by the tax‑return due date of the second year you meet that threshold.
Risk Radar
Scan points- 1Submitting the form without the IRS approval statement and 90‑day certification invalidates the exemption.
- 2Filing the form before the ordination, commissioning, licensing or practice start date.
- 3Omitting the required certificate or letter from the governing religious body.
- 4Checking the wrong status box (minister, religious order, or Christian Science practitioner).
- 5Leaving out the denomination’s legal name, address, or employer identification number on line 4.
Plain English
Form 4361 lets eligible clergy, religious order members and Christian Science practitioners stop paying self‑employment tax on their ministerial earnings. You must prove your status with a certificate and file the form by the tax‑return deadline for the second year you earned $400 or more.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you 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 with $400 or more net self‑employment earnings from ministerial services.
- Do not use it when you do not have at least $400 of net earnings from self‑employment that include ministerial services or you are not in one of the listed religious categories.
- Check Form 1040 instead when you need to report ordinary income or claim other tax credits on your individual income tax return.
Form selector
Use this form or another form?
Applying for exemption from self‑employment tax as a minister
Only this form grants exemption under section 1402(e)
✓ Confirm you have $400+ net ministerial earnings
Filing your annual individual income tax return
Required for reporting all taxable income and credits
✓ Ensure exemption is approved before adjusting tax
Seeking a refund of previously paid self‑employment tax
The exemption can affect refunds for earlier years
✓ Verify eligibility using Pub. 517 before filing
Deadline or filing window
The filing window opens when you have $400+ net ministerial earnings for a tax year. You must file by the due date, including extensions, of the tax return for the second year you meet that threshold. For example, earnings in 2008 and not again until 2010 require filing by April 15, 2011. No separate extension beyond the tax‑return deadline is provided.
Checklist
What you need before filling it out
Name of taxpayer applying for exemption (as shown on Form 1040)
Taxpayer’s legal name · Form 1040
Social security number
SSN digits · Tax documents
Check one box for religious category
Selection of Christian Science practitioner, ordained minister, etc. · Form 4361 line 2
Date ordained, licensed, etc. (attach supporting document)
Ordination or licensing date and certificate · Ordination/licensing documents
Certification of opposition to public insurance
Signed statement on page 1 · Form 4361 certification text
Before you submit
- 1Verify the form is Rev. January 2011 edition.
- 2Print or type the form clearly.
- 3Enter the taxpayer name exactly as on Form 1040.
- 4Enter the correct Social Security Number.
- 5Provide street address, city, state, and ZIP code.
- 6Select the appropriate religious category box.
- 7Attach the ordination or licensing documentation.
- 8Sign all certification statements on the form.
- 9Make two copies of the completed form and attachments.
- 10Mail the original and copies to the IRS address.
- 11Retain a copy for your records.
- 12Confirm the IRS returns a copy marked “approved.”
How to file this form
- 1Gather supporting ordination or licensing documents.
- 2Complete Form 4361 with required personal and religious information.
- 3Attach the supporting documents to the form.
- 4Sign all certification statements on the form.
- 5Make two copies of the completed form and attachments.
- 6Mail the original and copies to Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0733.
- 7Retain the mailed receipt and keep a copy for your records.
Known limitations
- 1Cannot file Form 4361 if you ever filed Form 2031, Revocation of Exemption From Self‑Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners — Form p.1
- 2Cannot file Form 4361 if you belong to a religious order and took a vow of poverty — Form p.1
- 3Form 4361 does not grant exemption from federal income tax withholding, Social Security tax, parsonage allowance exclusion, assignment by religious superiors, or exemption status of the ordaining, licensing, or commissioning body — Form p.1
- 4Do not file Form 4361 before the date you were ordained, commissioned, licensed, became a member of a religious order, or began practice as a Christian Science practitioner — Form p.2
- 5Once the exemption is approved, you cannot revoke it — Form p.2
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->Form 4361 is Rev. January 2011; the source does not indicate a more recent edition.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. January 2011
- Fee — Not stated in the official source
- Mailing address — confirm address reads Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0733
- Signature — confirm you sign the certification on the form
Quick Facts
Downloads
After you file
- 1Retain the copy of Form 4361 returned marked “approved” for permanent records — Form p.2
- 2Expect the IRS to return the original form marked “approved” if the application is approved — Form p.2
- 3If the application is not approved, you will receive a copy marked “disapproved” — Form p.2
- 4Do not attempt to revoke the exemption after approval, as revocation is not permitted — Form p.2
- 5Keep the original and the two copies you mailed for your records — Form p.1
Sources
- SRCForm p.1 — Do not file Form 4361 if you ever filed Form 2031, Revocation of Exemption From Self‑Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
- SRCForm p.1 — Do not file Form 4361 if you belong to a religious order and took a vow of poverty.
- SRCForm p.1 — Form 4361 is not proof of the right to an exemption from federal income tax withholding or social security tax, the right to a parsonage allowance exclusion, assignment by your religious superiors, or exemption status of the ordaining, licensing, or commissioning body.
- SRCForm p.2 — Do not file Form 4361 before the date you were ordained, commissioned, licensed, became a member of a religious order, or began practice as a Christian Science practitioner.
- SRCForm p.2 — Once the exemption is approved, you cannot revoke it.
- SRCForm p.2 — If your application is approved, a copy of Form 4361 will be returned to you marked “approved.” Keep this copy for your permanent records.
- SRCForm p.2 — 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, any of which came from ministerial services.
- SRCForm p.2 — Mail the original and two copies of this form to the address provided on the form.
Common confusion points
Do I need to file Form 4361 if I have already filed Form 2031?
I might think I can reapply after a revocation.
→ Verify that you have never filed Form 2031 before submitting Form 4361 — Form p.1
Can I file Form 4361 if my religious order has a vow of poverty?
I may assume the form still applies.
→ Confirm whether your order has taken a vow of poverty; if yes, do not file Form 4361 — Form p.1
Will Form 4361 exempt me from Social Security tax withholding?
I might believe the form provides that exemption.
→ Review the statement that Form 4361 is not proof of exemption from Social Security tax — Form p.1
May I submit Form 4361 before the date I was ordained?
I might try to file early to speed the process.
→ Ensure the filing date is on or after the ordination/commissioning/licensing date entered on line 3 — Form p.2
Can I cancel the exemption after it is approved?
I might think I can change my mind later.
→ Remember that once approved, the exemption cannot be revoked — Form p.2
Do I need to attach proof of my ministerial status?
I may be unsure if supporting documents are required.
→ Attach a copy of the certificate or a letter from the governing body establishing your status — Form p.2
Workflow map
Related forms and next steps
Before
Current
After
⚠ If something goes wrong
- Form 2031 – used to revoke a previously granted exemption if a reversal is needed — Form p.1
Questions about IRS Form 4361
What is IRS Form 4361 used for?
Form 4361 lets eligible clergy, religious order members and Christian Science practitioners stop paying self‑employment tax on their ministerial earnings. You must prove your status with a certificate and file the form by the tax‑return deadline for the second year you earned $400 or more.
Who must file IRS Form 4361?
Ordained, commissioned, or licensed ministers of a church; members of a religious order who are not under a vow of poverty; and Christian Science practitioners must file IRS Form 4361.
What information does IRS Form 4361 require?
The form collects the taxpayer’s name, Social Security number, address, and telephone; a box indicating the filer’s status; the date of ordination, commissioning, licensing or practice start; and the legal name, address, and EIN of the denomination or order.
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 that include ministerial services.
Where do I file IRS Form 4361?
Mail the original and two copies to the Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255‑0733.
How do I complete IRS Form 4361?
Enter your name, SSN, address and optional phone, then check the box that matches your status. Provide the ordination, licensing or practice date and attach a certificate or letter from your church or order. Complete line 4 with the denomination’s legal name, address and EIN. Sign the form, include the original and two copies, and mail them to the Philadelphia IRS Center. Keep a copy and wait for the IRS approval statement, then certify within 90 days.
What happens if IRS Form 4361 is filed incorrectly?
If the IRS does not approve the application or you miss the 90‑day certification after receiving the statement, the exemption will not be effective and self‑employment tax remains due.
Do I need to file Form 4361 if I have already filed Form 2031?
I might think I can reapply after a revocation. Verify that you have never filed Form 2031 before submitting Form 4361 — Form p.1
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.