You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. You didn't make an election discussed earlier under Who can't be exempt. You establish that the organization is a church or a convention or association of churches. You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. This requirement doesn't apply to Christian Science practitioners or readers. You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). You file for other than economic reasons. You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. You file Form 4361, described below under Requesting Exemption-Form 4361. He doesn't include the earnings in gross income, and they aren't subject to income tax withholding or to social security and Medicare tax under FICA or SECA. He is acting as an agent of the order and not as an employee of a third party. Her earnings are subject to social security and Medicare tax under FICA and to federal income tax.Ĭhris' services are duties required by the order. Pat's services aren't duties required by the order. Chris took the job and gave all his earnings to the order. The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order.Ĭhris is a secretary. The superiors of the order instructed her to get a job with a law firm. They renounce all claims to their earnings. Pat Brown and Chris Green are members of a religious order and have taken vows of poverty.
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