Revocation of exemption from self-employment tax. If you are a minister, a member of a religious order not under a vow of poverty, or a Christian Science practitioner, and are exempt from self-employment tax because you have an approved Form 4361, you have until April 15, 2002, to revoke that exemption. This deadline is extended beyond April 15, 2002, if you get an extension to file your 2001 return.

To revoke the exemption, you must file Form 2031.

The revocation will be effective for either 2000 or 2001 and all later years. You will be covered under the social security system and your earnings will be subject to self-employment tax during those years. Once you revoke the exemption, you can never again elect exemption from self-employment tax.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843- 5678) if you recognize a child.

Previous | First | Next

Publication Index | 2001 Tax Help Archives | Tax Help Archives | Home