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the individual qualifies under section 1402(e) for an exemption
therefrom. See sec. 1402(c)(2)(D), (c)(4), (e).
Section 1402(e) and the related regulations provide specific
procedures to be followed by ministers who wish to qualify for
exemption from self-employment taxes.
First, a Form 4361 or comparable letter is required to be
filed by a minister no later than the due date (including
extensions) applicable to the filing of the minister’s Federal
income tax return for the second year in which the minister
receives $400 or more of net self-employment income relating to
his or her ministerial duties. Sec. 1402(e)(3). The time
limitation imposed by section 1402(e)(3) is mandatory and is to
be complied with strictly. Wingo v. Commissioner, 89 T.C. 922,
930 (1987); sec. 1.1402(e)-3A, Income Tax Regs.
Second, a Form 4361 or letter in lieu thereof is to include
a statement certifying that the minister is conscientiously or on
religious principles opposed to the acceptance of public
insurance such as Social Security. Sec. 1402(e)(1).
Third, a Form 4361 or letter is to include an additional
statement certifying that the minister has informed the
ordaining, commissioning, or licensing body of the church of
which he is a minister that he is opposed to such insurance. Id.
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