We recommend that you call our office for counsel before you file form 4361 to apply for exemption from Self-Employment tax.The following steps should be taken in applying for exemption from Self-­Employment Tax: 1) A prayerful and complete study of Scripture should be made, and notes recorded and kept for your records, documenting your conclusions with regard to public insurance. 2) Request Form 4361, Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, from the IRS. 3) Notify your church of your religious opposition to public insurance.4) Mail your completed Form 4361 to the appropriate IRS office, as indicated on the form, and keep a copy for your records. 5) When you receive your approval from the IRS (the approval will be a copy of your form 4361 with some sort of IRS stamp across the face of the application) make several copies and keep them in several different locations. If you are ever audited and cannot produce your approved exemption, you could be accessed penalties and interest and required to pay your Self-Employment Tax for the past three years.