IRS Publication 517
Social Security and Other Information for Members of the Clergy and Religious Workers
The Ministers Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is a minister and to provide tax related guidance to taxpayers and other professionals in this industry.
www.irs.gov/pub/irs-pdf/f4361.pdf
IRS Form 4361 (Rev. January 2011) Department of the Treasury Internal Revenue Service Application for Exemption From Self-Employment Tax