Internal Revenue Service (IRS) Edition Form 4361 (Rev. January 2011), OMB No. 1545-0074 2 pages

Form 4361 — Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners

The one-time application a minister makes to opt out of Social Security and Medicare self-employment tax on ministerial earnings.

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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
The official Internal Revenue Service (IRS) form, edition Form 4361 (Rev. January 2011), OMB No. 1545-0074 — blank
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Form 4361 (2011) Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners — page 1 of 2
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Form 4361 (2011) Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners — page 2 of 2
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Fill this form online Blank PDF from Internal Revenue Service (IRS)

What is Form 4361?

Ministers, members of religious orders who haven't taken a vow of poverty, and Christian Science practitioners normally pay self-employment tax on their ministerial earnings. Form 4361 asks the IRS to exempt those earnings because you are conscientiously opposed, or opposed on religious principles, to accepting public insurance, including Social Security, for those services. The exemption covers only ministerial earnings, not other work.

The decision is permanent: once the exemption is approved you can't revoke it, and if you ever filed Form 2031 to revoke an earlier exemption you can't use Form 4361 at all. You file it by the due date, including extensions, of your tax return for the second year in which you had at least $400 of net self-employment earnings, any of it from ministerial services. Before you file, a minister or member of an order must tell their ordaining, commissioning or licensing body (or their order) about their opposition.

FileIt walks you through each line of the IRS PDF, Rev. January 2011, which is still the current version. It checks the years you enter against your ordination date and saves the finished form in your vault. The form asks for the original and two copies, so you print it and sign each one by hand.

Who files
Ordained, commissioned or licensed ministers, members of religious orders not under a vow of poverty, and Christian Science practitioners.
Deadline
The due date, with extensions, of your return for the second year with $400 or more of net self-employment earnings, some of it ministerial.
Send to
The original and two copies, mailed to the Internal Revenue Service Center in Philadelphia given in the form's instructions.
Attach
Your certificate of ordination, commissioning or licensing, or a letter from your church's governing body.
Signature
Sign the original and both copies by hand.
Edition
Form 4361 (Rev. January 2011)

Who needs to fill out Form 4361?

  • Newly ordained, commissioned or licensed ministers who are opposed to public insurance on religious or conscientious grounds.
  • Members of a religious order who haven't taken a vow of poverty.
  • Christian Science practitioners.
  • Not members of an order under a vow of poverty: they are already exempt on earnings for services to their church.

When to use Form 4361

  • Early in your ministry: the deadline runs from your second year with $400 or more of net self-employment earnings.
  • Only once. An approved exemption can't be revoked, so think it through first. Publication 517 explains the rules.
  • Not if you have ever filed Form 2031 to revoke an earlier exemption.

What you need before you start

  • Your name as on your Form 1040, Social Security number and address.
  • The date you were ordained, commissioned or licensed (or joined the order, or began practice).
  • The legal name, address and EIN of your denomination or order. Ask your church or order for the EIN.
  • The first two years after that date in which you had net self-employment earnings of $400 or more.
  • Your certificate, or a letter from your church's governing body, to attach.
  • For a commissioned or licensed minister in a denomination that also ordains: how your powers differ, and a copy of the bylaws.

What’s on Form 4361

The 2011 edition has 2 pages. FileIt asks for it in 5 parts:

  1. Line 1: YouApplicant (minister, member or practitioner)
  2. Lines 2-3: Your ministryApplicant (minister, member or practitioner)
  3. Line 4: Ordaining body or religious orderApplicant (minister, member or practitioner)
  4. Lines 5-6Applicant (minister, member or practitioner)
  5. Line 7: CertificationApplicant (minister, member or practitioner)

How to fill out Form 4361, step by step

1 Line 1: You

Enter your name exactly as on your Form 1040, your Social Security number and your address. The phone number is optional.

2 Line 2: Your status

Tick one box: Christian Science practitioner, ordained minister, priest or rabbi, member of a religious order not under a vow of poverty, or commissioned or licensed minister.

3 Line 3: Date

The date you were ordained, commissioned or licensed, became a member of the order, or began practice. Don't file before this date. Attach the certificate, or a letter from your church's governing body.

4 Line 4: Ordaining body

Ministers and members of orders give the legal name, address and EIN of the denomination that ordained, commissioned or licensed them, or of the order. You must be able to show it is a tax-exempt religious organization and a church. A copy of its IRS exemption letter helps.

5 Line 5: The two years

Enter the first two years after the line 3 date in which you had net self-employment earnings of $400 or more, any of it from ministerial services. The second year sets your filing deadline.

6 Line 6: Commissioned or licensed ministers

Only if you apply as a licensed or commissioned minister and your denomination also ordains ministers: explain how your ecclesiastical powers differ from an ordained minister's, and attach the bylaws.

7 Line 7: Certification and signature

Read the certifications, then sign and date the original and both copies.

Common mistakes to avoid

  • Filing for economic reasons. The exemption has to rest on religious or conscientious opposition to public insurance.
  • Missing the deadline, which is tied to your second year with $400 or more of net self-employment earnings.
  • Forgetting the certificate or letter that proves your status.
  • Assuming the form itself is the exemption. It applies only once the IRS returns a copy marked approved.
  • Treating it as an exemption from income tax, a parsonage allowance or a ruling on your church's status. The form says it is none of those.

After you fill it out

Print the form, sign and date the original and two copies, attach your supporting documents, and mail them to the Internal Revenue Service Center address in the form's instructions.

The IRS will send you a statement describing the grounds for exemption. You must sign a copy under penalties of perjury and return it within 90 days of the date it was mailed to you. If you're late, the exemption won't take effect until the IRS receives it.

If approved, you'll get a copy of Form 4361 marked approved. Keep it permanently. If your only self-employment income was ministerial, write "Exempt—Form 4361" on the self-employment tax line of Form 1040. FileIt keeps your filled copy in your vault.

Fill out Form 4361 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 20 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Form 4361: frequently asked questions

Can I change my mind later?

No. The form's instructions say that once the exemption is approved you can't revoke it.

Does the exemption cover all my income?

No. Only earnings from ministerial services are exempt from self-employment tax. Other self-employment income, and income from government employers such as military or prison chaplaincies, is not.

Does it exempt me from income tax?

No. Form 4361 is about self-employment tax only. It isn't proof of any exemption from income tax withholding, a parsonage allowance exclusion or anything else.

Can I sign it electronically?

The form asks for the original and two copies, so FileIt doesn't offer an e-signature for it. Print it and sign each copy by hand.

Where do I get my church's EIN?

The instructions say to get the employer identification number from your church or order.

Official sources

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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