Revocation of Exemption From Self-Employment Tax.

• Position: IRS News - Ministers, members of religious orders and christian science practitioners - Brief Article

The Ticket to Work and Work Incentives Improvement Act of 1999 provides an opportunity for certain individuals to revoke their Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners.

Elections that were effective for the tax year including Dec. 17, 1999, may be revoked under this provision. The revocation will be effective for either 2000 or 2001 and all later years.

Clients who choose to revoke the exemption will be covered under the Social Security System, and their earnings will be subject to Self-Employment Tax.

Once the exemption is revoked, they cannot re-apply for...