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a resident of Indiana, to mail Form 4361 to the Internal Revenue
Service Center in Memphis, Tennessee.
The first 2 years petitioner had net self-employment
earnings of $400 or more for services he provided as a minister
were 1978 and 1979. Petitioner has not paid self-employment
taxes on his ministerial earnings since he filed the Form 4361 in
1977. Instead, he has relied on his investments with the Board
of Pensions of the Evangelical Lutheran Church in America to
provide for his retirement.
Section 1401(a) imposes a tax on the self-employment income
of a taxpayer. Section 1402(e)(1), however, provides:
(1) Exemption.–-Subject to paragraph (2), any
individual who is (A) a duly ordained, commissioned, or
licensed minister of a church * * * upon filing an
application (in such form and manner, and with such
official, as may be prescribed by regulations made under
this chapter) together with a statement that either he is
conscientiously opposed to, or because of religious
principles he is opposed to, the acceptance (with respect to
services performed by him as such minister, member, or
practitioner) of any public insurance which makes payments
in the event of death, disability, old age, or retirement
* * * and in the case of an individual described in
subparagraph (A), that he has informed the ordaining,
commissioning, or licensing body of the church or order that
he is opposed to such insurance, shall receive an exemption
from the tax imposed by this chapter with respect to
services performed by him as such minister, member, or
practitioner. * * *
The exemption must be filed no later than “the due date of
the return (including any extension thereof) for the second
taxable year for which he has net earnings from self-employment *
* * of $400 or more”. Sec. 1402(e)(3)(A). Section 1.1402(e)-
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Last modified: May 25, 2011