IRS Form 4361

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The US offers its citizens various social programs. Each individual, who has obtained a legal right to live and work on the US territory, can expect to be provided with high-quality medical care, retirement or death payments, and other types of financial support as long as they are a conscientious taxpayer. However, there is a number of particular cases when all these works differently.

The US government accepts everyone, regardless of the person’s race, gender, or beliefs. It is well-known that members of religious groups or organizations have different attitudes towards financial issues, including refusal to use money the way a typical American might do. Thus, the IRS grants ministers, members of religious orders, and Christian Science practitioners the right not to pay self-employment taxes for ministerial services in case they express a wish to decline certain benefits, including those established by the Social Security Act. These benefits are compensations paid in the following events:

  • Death
  • Becoming Physically or Mentally Incapacitated
  • Retirement
  • The Necessity to Get Medical Services

When Do I Need to File This Form?

An individual does not have to submit Form 4361 to the IRS if their net income from the services performed in a church has not exceeded $400 during the period of one tax year. Otherwise, file the paper (with two photocopies attached) by the due date through certifies US mail.

However, the document will not be approved unless you prove that you are fully aware of what you are asking for. A statement with a detailed description of the reasons you may wish to file this form will be delivered to your mailing address to be signed. Once you have made a strong decision, append your signature, and send the statement back (not later than 90 calendar days after it was mailed to you), confirming to voluntarily refuse from governmental benefits presented above.

In What Cases Should Not One File Form 4361?

There exist two situations when a religious member does not have to submit this form. The first is having taken a vow of poverty (which implies you are not required to pay taxes on services you perform in the religious organization you belong to). The second is having filed Form 2031.

Steps to Fill the Document Out

This paper is relatively short and easy to complete. That is why you may not wish to seek help from a legal professional. Use our form-building software to obtain a customized downloadable Form 4361. Here is how you are required to fill it out:

Provide Personal Data

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Begin by indicating your full name. You must provide your name exactly as shown in Form 1040 in case you have sources of income other than ministerial earnings. Then, input your mailing address, including city, state, and zip. Do not forget to submit the Social Security Number. If you want, fill out the telephone number of yours (optional).

Indicate Your Religious Status

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Check one box that identifies you as a church member.

Insert the Date of Authorization

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You are required to enter the month, date, and year of when you have become an ordained, licensed, or commissioned minister, member of a religious order, or Christian Science practitioner. Please do not file the form until receiving a document that approves your certification. If you have already got one, attach it to the form you are submitting so that the IRS can verify the data.

Enter the Religious Organization Info

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The organization that issues your license must be a church exempt from federal tax. If you are able to prove that, provide appropriate documentation along with the letter, you are mailing.

Insert the data of this church in Section 4. This will include its legal name, address, and EIN. After that, provide the two years subsequent authorization.

Input Additional Data

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If you represent a non-standard denomination, provide information about its bylaws.

Sign the Form

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Study the next Section carefully prior to appending your signature. Make sure that you understand all the terms and conditions and are ready to express your written consent. Sign and date the paper if you are.

Post Scriptum

The IRS will keep your data confidential unless it is required by governmental institutions to assist in criminal investigations or in preventing terrorist attacks. You are welcome to suggest making the paper simpler to complete and use if you are willing to.