Minister exemption from SE

[taxmandan]

Has anyone had a minister submit the Form 4361 and theIRS reject the application for exemption? New client may want to file for the exemption from SECA, so I am curious if theIRS gives it much consideration or is if it is routinely approved.

Daniel

[JAinNC]

I had a minister client who had filed his own form 4361. Exemption was denied because he had had a year several years prior with of ministerial earnings that excessed the requirements. So no I do not think it is routinely approved. IRS did go back and check, even though he did not have minister income in the tax year immediately prior to filing.

[JAinNC]

Typo

I meant "exceeded" not excessed.

[MAMalody]

I specialize in clergy taxes and I have never seen one rejected that met the criteria. In theory and practice, if you fit the paramenters you qualify. So if they meet the time/income tests and the theological/economic test, return the appropriate follow-up letters there should be no problems.

Mike