Opt Out of Social Security with IRS Form 4361

1. Must be an ordained, commissioned, or licensed by a church.
2. The church or denomination must be a tax-exempt religious organization.
3. Must be opposed to receiving social security benefits on the basis of their religious principles or because they are conscientiously oppose to it.
4. Must file an IRS form 4361.
5. Must file the 4361 by the due date of the federal tax return for the second year in which a minister has net earnings of $400 or more from self-employment. Any part or all of the self-employment must be from services performed in the exercise of their ministry.
6. Must inform their church or denomination that they are opposed to social security coverage for their services performed in the exercise of their ministry.
7. Must sign and return the IRS “verification” statement within 90 days of receiving it. This “verification” statement certifies that they are requesting an exemption based on the grounds listed in the statement. No application for exemption will be approved unless the IRS “has verified that the individual applying for the exemption is aware of the grounds on which the individual may receive an exemption….and that the individual seeks an exemption on such grounds.”

Important: an exemption is effective ONLY when the minister receives back one of the three 4361 forms (it is file in triplicate) from the IRS marked “approved”.

Keep this “approved” form 4361 in a very safe place such as a safety deposit box as you must have it if you are ever audited.

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