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ministers and soc sec opt out

For a minister to opt of Self-employment tax and thus the Social Security System, they must submit and have approved Form 4361 which states

I certify that I am conscientiously opposed to, or because of my religious principles I am opposed to, the acceptance (for services I perform as a minister, member of a religious order not under a vow of poverty, or a Christian Science practitioner) of any public insurance that makes payments in the event of death, disability, old age, or retirement; or that makes payments toward the cost of, or provides services for, medical care. (Public insurance includes insurance systems established by the Social Security Act.) . . .“

 The instructions for this form are clear “Once the exemption is approved, you cannot revoke it.”

 However, three times Congress has acted to allow a window of time for ministers to revoke their exemption:   The most recent window closed on April 15, 2002.  The other windows were in 1977 and 1987.  At this time, there is no way for the minister to revoke his exemption.

Shelia Darden

Human Resources
Tennessee Baptist Convention
5001 Maryland Way
Brentwood, TN 37027

615-371-2063 - office
800-558-2090
615-371-2014 - fax

Last Published: May 25, 2010 11:28 PM
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