[Code of Federal Regulations]
[Title 26, Volume 12]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1402(e)(1)-1]

[Page 42-43]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1402(e)(1)-1  Election by ministers, members of religious 
orders, and Christian Science practitioners for self-employment coverage.

    (a) In general. Any individual who is (1) a duly ordained, 
commissioned, or licensed minister of a church or a member of a 
religious order (other than a member of a religious order who has taken 
a vow of poverty as a member of such order) or (2) a Christian Science 
practitioner may elect to have the Federal old-age, survivors, and 
disability insurance system established by title II of the Social 
Security Act extended to service performed by him in the exercise of his 
ministry or in the exercise of duties required by such order, or in the 
exercise of his profession as a Christian Science practitioner, as the 
case may be. Such an election shall be made by filing a certificate on 
Form 2031 in the manner provided in paragraph (b) of this section and 
within the time specified in Sec. 1.1402(e)(2)-1. If a minister or 
member to whom this section has application, or a Christian Science 
practitioner, makes an election by filing Form 2031 such individual 
shall, for each taxable year for which the election is effective (see 
Sec. 1.1402(e)(3)-1), be considered as carrying on a trade or business 
with respect to the performance of service in his capacity as a minister 
or member, or as a Christian Science practitioner, as the case may be.
    (b) Waiver certificate. The certificate on Form 2031 shall be filed 
in triplicate with the district director of internal revenue for the 
internal revenue district in which is located the legal residence or 
principal place of business of

[[Page 43]]

the individual who executes the certificate. If such individual has no 
legal residence or principal place of business in any internal revenue 
district, the certificate shall be filed with the Director of 
International Operations, Internal Revenue Service, Washington, DC 
20225, or at such other address as is designated in the instructions 
relating to the certificate. The certificate must be filed within the 
time prescribed in Sec. 1.1402(e)(2)-1. If an individual to whom 
paragraph (a) of this section has application submits to a district 
director of internal revenue a dated and signed statement indicating 
that he desires to have the Federal old-age, survivors, and disability 
insurance system established by title II of the Social Security Act 
extended to his services, such statement will be treated as a waiver 
certificate, if filed within the time specified in Sec. 1.1402(e)(2)-1, 
provided that without unnecessary delay such statement is supplemented 
by a properly executed Form 2031. An application for a social security 
account number filed on Form SS-5 or the filing of an income tax return 
showing an amount representing self-employment income or self-employment 
tax shall not be construed to constitute an election referred to in 
Sec. 1.1402(e)(1)-1.