A pastor may certify on IRS form 4361 that he/she is opposed to the acceptance of any public insurance for services performed as a pastor and apply with the IRS for exemption from Social Security/Medicare taxes.

• This application must be made within 2 years of the beginning of paid ministry.
• Once granted, this exemption cannot be revoked.
• Once granted, the pastor will not be eligible to receive Social Security/Medicare benefits related to their years of work as a pastor.