Both forms are used to apply for exemptions, but they cater to different groups and purposes:

  • IRS Form 4361 is used by ministers, members of religious orders, and Christian Science practitioners to apply for an exemption from the self-employment tax on their ministerial earnings. This exemption does not directly focus on Social Security and Medicare taxes, though it indirectly affects them through the self-employment tax exemption.

  • IRS Form 4029 is used by members of recognized religious groups to apply for an exemption from both Social Security and Medicare taxes. By filing this form, applicants waive rights to any Social Security and Medicare benefits.

To sum it up, Form 4361 is specific to ministers and similar roles aiming for a self-employment tax exemption. In contrast, Form 4029 caters to religious group members seeking a broader exemption from Social Security and Medicare taxes.

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Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.

This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.

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