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

File Form 4361 to apply for an exemption from self-employment tax if you have ministerial earnings and are:

  • An ordained, commissioned, or licensed minister of a church;
  • A member of a religious order who has not taken a vow of poverty; or
  • A Christian Science practitioner.

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