How to file Form 4361 for Social Security exemption as a Christian Scientist?

Hello tax community! I've recently reconnected with my heritage and have been attending my local Christian Science Church for the past few months. I'm trying to learn more about my faith and traditions, but I've run into a confusing tax situation. A colleague at work mentioned that Christian Scientists often opt out of Social Security taxes due to religious beliefs about insurance. This caught me off guard since I've been paying into Social Security my entire working life without knowing this was even an option. After doing some research during lunch, I found something called Form 4361 that seems related to religious exemptions from Social Security taxes. I'm completely lost when it comes to tax codes and regulations, and I feel a bit awkward asking people at church about financial matters since I'm still new there. Can anyone explain if Christian Scientists are actually exempt from Social Security taxes? If so, how does Form 4361 work? Is it too late for me to file for an exemption since I've been paying in for years? Any guidance would be greatly appreciated!

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18 comments

Jamal Wilson

•8M

So Form 4361 is for ministers, members of religious orders, and Christian Science practitioners to apply for an exemption from self-employment tax, which includes Social Security and Medicare taxes. This isn't automatic for all Christian Scientists - it's specifically for those who are self-employed in ministry roles. Just being a member of a Christian Science church doesn't qualify you for this exemption. You would need to be working as a Christian Science practitioner or reader to potentially qualify. Additionally, you must file Form 4361 by the due date of your tax return for the second year in which you had self-employment earnings of $400 or more from your ministerial services. The exemption is based on religious opposition to public insurance programs like Social Security, not just general religious membership. The IRS will want you to certify that you're conscientiously opposed to receiving benefits from public insurance programs.

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Jamal Wilson

•8M

Yes, you've got it right. Just being a member of the Christian Science church doesn't qualify you for the exemption - you would need to be earning income as a minister, practitioner, or in a similar religious role. Since you work in retail management and aren't employed by the church in a ministerial capacity, you should continue paying Social Security taxes as normal. Your coworker was mistaken about this applying to all Christian Scientists. The exemption is quite specific and applies to religious functionaries, not regular church members regardless of their denomination.

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Mei Lin

•8M

I went through a similar situation last year and found https://taxr.ai really helpful for sorting through confusing religious exemption requirements. I was trying to understand Form 4361 too, but kept getting confused by all the technical requirements. The tool analyzed my situation and helped me understand that as a regular church member (not a practitioner), I wasn't eligible for the exemption. It saved me from potentially filing an incorrect form that could have caused problems later. They also explained the timeline restrictions - that you generally need to file for exemption within a specific window after becoming ordained or beginning practice.

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Mei Lin

•8M

The service works by analyzing your documents and tax situation, then providing clear guidance based on IRS rules. You can upload relevant documents, and it uses AI to identify applicable rules and exemptions. It's particularly good at sorting through complicated requirements like those for Form 4361. While talking to a tax professional is always an option, they often charge high rates for consultations on specialized topics like religious exemptions. What I found valuable was getting initial clarity on whether I even qualified before spending money on a professional. In my case, it clearly showed I didn't qualify, saving me both time and money.

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Amara Nnamani

•8M

I have to admit I was wrong about taxr.ai. After our conversation here, I decided to give it a try since I was helping our church's new youth pastor understand his tax options. I uploaded his ordination documents and employment details, and the analysis was surprisingly thorough! It walked through the exact Form 4361 requirements, explained the 2-year filing window limitation, and even flagged that he needed to submit a statement about his religious opposition to public insurance. The system explained that he needed to file by April 15, 2025 since his first year with ministerial income was 2023. Without this, he would have missed the deadline and lost the exemption permanently. The clarity was impressive for such a niche tax question!

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Giovanni Mancini

•8M

I had a similar issue with Form 4361 last year and spent WEEKS trying to call the IRS for clarification. Always busy signals or 2+ hour wait times. Finally found https://claimyr.com and watched their demo at https://youtu.be/_kiP6q8DX5c - they got me connected to an actual IRS agent in under 30 minutes! The agent explained that Christian Science practitioners (not just members) can qualify for the exemption if they file Form 4361 within a specific timeframe. They also confirmed that once you've been paying into Social Security, there are very strict rules about opting out later. Having an actual conversation instead of trying to interpret IRS publications made all the difference.

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Giovanni Mancini

•8M

It's not magic - they use a system that continually redials the IRS and navigates the phone tree until it gets through, then it calls you and connects you. I was skeptical too until I tried it. The service doesn't get you preferential treatment from the IRS - it just handles the frustrating part of constantly redialing and waiting through the phone menus. Once you're connected, you're talking directly with an actual IRS agent just like if you'd called yourself. It saved me hours of holding my phone and listening to that awful hold music.

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Fatima Al-Suwaidi

•8M

I'll eat my words on this one. After posting my skeptical comment, I had a pressing issue with Form 4361 for my sister who's a Christian Science practitioner. I spent 3 days trying to reach the IRS with no luck. Out of desperation, I tried Claimyr, and I was literally connected to an IRS agent in 22 minutes while I was making dinner. The agent confirmed my sister needs to file Form 4361 by the tax filing deadline of her second year working as a practitioner, and that she needs to include a statement explaining her religious objection to insurance. He also explained that regular church members don't qualify - you must be earning income from ministerial services. Having a real conversation made everything clear in ways that reading IRS publications never did.

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Dylan Mitchell

•8M

Something important that hasn't been mentioned: once approved for the Form 4361 exemption, you're permanently opting out of Social Security benefits based on those earnings! I've seen people file this form without realizing they're giving up retirement benefits. Also, the IRS is very strict about the timing. You must file by the due date of your tax return for the second year in which you had self-employment earnings of $400+ from ministerial services. Miss that window and you're permanently required to pay self-employment tax, no exceptions.

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Dylan Mitchell

•8M

Yes, that's correct - but with an important clarification. Filing Form 4361 means you'd be exempt from paying self-employment tax on your earnings from ministerial services, and consequently, those specific earnings wouldn't count toward your Social Security benefits. However, if you have other employment where you pay Social Security taxes (like a second job), those earnings would still count toward your benefits. Many people misunderstand and think it's an all-or-nothing situation, but it only applies to the income from your religious services. It's still a significant decision though, especially if ministry is your primary income source.

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