Guide

How to opt back into Social Security as a minister

Last updated October 3, 2026

The Clergy Act is not law yet, and the IRS has not issued the form. Here is what you can do now and what must wait.

Step 1: Confirm you actually have the exemption

Find your approved copy of Form 4361. If you cannot, your tax preparer can check how your returns treated Schedule SE, and the IRS can help confirm. Only ministers with the exemption can use the Clergy Act.

Step 2: Check your Social Security record

Create an account at ssa.gov to see your earnings and credits. You need 40 credits for retirement benefits. Credits from other jobs and a spouse's record matter.

Step 3: Decide whether it makes sense

Use our calculator and decision table. Think about how many working years you have after 2029, what you earn, and who pays the tax. Talk to a CPA who works with clergy.

Step 4: Choose 2029 or 2030

You could make the revocation effective for either year. Opting in for 2029 starts your credits a year earlier but starts the tax a year earlier too.

Step 5: Wait for the IRS form and instructions

Under the bill, the IRS prescribes the form and manner. It had not issued either as of October 3, 2026. Do not file a made-up form. Check our updates and IRS.gov.

Step 6: File by the deadline

The application is due by the return due date, including extensions, for the second year of the window, generally April 15, 2031 for the 2030 return. Late filing requires paying the SE tax for the year. Confirm exact dates in the IRS instructions.

Step 7: Plan for the tax

Expect self-employment tax of about 14.1% of earnings including housing allowance. See the SE tax calculator.
Set up estimated payments or withholding.
Ask your church about an allowance, using the compensation package planner.

Step 8: Keep a copy

Keep your filing and any IRS confirmation with your permanent records.

More on the Clergy Act

Sources: H.R. 227 on congress.gov, the Senate press release, and news coverage. Status can change; check congress.gov for the latest. General information, not tax or legal advice.