Guide
Clergy Act FAQ
Last updated October 3, 2026
Short answers about opting back into Social Security.
Is the Clergy Act law yet?
Not as of October 3, 2026. It passed the House in April and the Senate on September 30. It awaits the President's signature. See the timeline.
Who can opt back into Social Security under the Clergy Act?
Anyone with an approved exemption who is a duly ordained, commissioned, or licensed minister of a church, a member of a religious order, or a Christian Science practitioner.
When can I opt back in?
The bill covers tax years 2029 and 2030. You choose which year your revocation takes effect, and the application is generally due by the return due date for 2030.
Is the decision reversible?
No. Under the bill, opting in is permanent.
Will I get credit for past years?
No. The revocation applies from the effective year forward. Past ministerial earnings stay uncovered.
How many credits do I need?
Forty credits, about ten years of covered work, for retirement benefits. See the calculator.
What will it cost?
Self-employment tax of about 14.1% of ministry earnings, including housing allowance, up to the Social Security wage base. Use the SE tax calculator.
Which form do I file?
The IRS has not issued it yet. Do not use any other form. Watch our updates.
Do I have to opt back in?
No. It is optional. If you do nothing, your exemption continues.
Should I opt back in?
It depends on credits, earnings, remaining working years, and household. Read Should I opt back in? and talk to a CPA who works with clergy.
More on the Clergy Act
- The Clergy Act explained
- How to opt back in, step by step
- Timeline and updates
- Clergy Act FAQ
- Should I opt back in? Calculator and decision guide