Form 2031 at a glance
What it is: Form 2031 is the Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
Who signs: Be sure to read line 6 carefully and sign and date the form.
Use Form 2031 to revoke your exemption from self-employment tax if you are a minister, member of a religious order not under a vow of poverty, or Christian Science practitioner. You must be currently exempt from self-employment tax because you previously filed Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and received IRS approval for exemption. If you revoke your exemption, you will be liable for self-employment tax, and social security and Medicare coverage will apply to your earnings as a minister, member of a religious order, or Christian Science practitioner.
A filled-in Form 2031 example: a minister revokes the exemption
How to fill out Form 2031, box by box
Name, number and street, city and social security number
Enter your Name (as shown on Form 1040), the Number and street (including apt. no.), the City, town or post office, state, and ZIP code, and your Social security number.
Check one box
Check one box: Member of religious order not under a vow of poverty, Commissioned or licensed minister, Ordained minister, priest, rabbi, or Christian Science practitioner.
Date, ordaining body and its employer identification number
Enter the date you were duly ordained, commissioned, or licensed as a minister of a church; the date you became a member of a religious order; or the date you began practice as a Christian Science practitioner.
If you are a minister or belong to a religious order, enter the legal name, address, and employer identification number (EIN) of the denomination that ordained, commissioned, or licensed you, or the order to which you belong.
You can obtain the EIN from the ordaining, licensing, or commissioning body or religious order.
Election effective beginning with tax year
Enter the first tax year you want your election to be effective. If the first tax year is not a calendar year, enter the beginning and ending dates of that year.
You can make the revocation effective for either your first or second tax year beginning after 1999. In most cases, this will be either your 2000 or 2001 tax year. Indicate your choice on line 5. You will be liable for any additional self-employment tax for the tax year for which the election is effective.
More rules for Form 2031
The IRS will date stamp and return a copy to you for your records.
Failure to provide all of the information requested may prevent processing this form.
Sections 6001, 6011, and 6012(a) require you to provide the requested information if you want to revoke your election.
Section 403 of Public Law 106-170 allows ministers, certain members of religious orders, and Christian Science practitioners who have elected out of social security and Medicare coverage to revoke that election.
Common questions about Form 2031
Who signs it?
You sign on the Signature line and enter the Date.
Is there a deadline?
File Form 2031 no later than the due date (including extensions) of your Federal income tax return for your second tax year beginning after 1999. In most cases, this means you must file Form 2031 by April 15, 2002.
Where do I file it?
File Form 2031 by: ●Faxing it to 859-292-7867 or ●Mailing it to: Internal Revenue Service Stop 14M Attn.: Exemption Revocation P.O. Box 12267 Covington, KY 41012-0267 Do not file Form 2031 with your tax return. When you file your tax return for the tax year for which you want your election to be effective, complete Schedule SE (Form 1040), Self-Employment Tax, to figure any self-employment tax due. If you have already filed that tax return, you must file Form 1040X, Amended U.S. Individual Income Tax Return, with Schedule SE attached, and pay any additional self-employment tax due when you file Form 2031.
Is there a penalty?
Providing false information may subject you to penalties.
What am I certifying when I sign?
I understand that by filing this Form 2031, I am revoking my previously filed and approved Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners. I elect under section 403 of Public Law 106-170 to have social security and Medicare coverage apply to earnings from any service performed by me as a duly ordained, commissioned, or licensed minister; member of a religious order not under a vow of poverty; or Christian Science practitioner. I would like this election to take effect beginning with the tax year shown on line 5. I understand that as a result of this election, I will be subject to tax as a self-employed person in accordance with the provisions of chapter 2 of subtitle A of the Internal Revenue Code with respect to self-employment income derived from such service for such tax year and each tax year thereafter. I further understand that this election is irrevocable.
When is this form not the right one?
Members of religious orders who have taken a vow of poverty are not eligible to file this form.
Sources
[1] Form 2031 (Rev. April 2000), Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, Internal Revenue Service (the Official source link on this page).
