{"data":{"id":"us/26-cfr-1.1402-e-4a","jurisdiction":"us","citation":"26 CFR 1.1402(e)-4A","heading":"(e)-4A Period for which exemption is effective.","body":"(a) In general. If an application for exemption on Form 4361:\n(1) Is filed by a minister, a member of a religious order, or a Christian Science practitioner eligible to file such an application (see particularly paragraph (a) (2) and (3) of § 1.1402(e)-2A), and\n(2) Is approved (see paragraph (c) of § 1.1402(e)-2A),\nthe exemption from the tax on self-employment income shall be effective for the first taxable year ending after 1967 for which such minister, member, or practitioner has net earnings from self-employment of $400 or more any part of which was derived from the performance of service in his capacity as a minister, member, or practitioner, and for all succeeding taxable years. See, however, paragraphs (b)(1)(ii) and (d)(2) of § 1.1402(c)-5 relating to ministers and members of religious orders and paragraph (b)(2) of § 1.1402(c)-6 relating to Christian Science practitioners.\n(b) Exemption irrevocable. An exemption granted to a minister, a member of a religious order, or a Christian Science practitioner pursuant to the provisions of section 1402(e) is irrevocable.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7cb7d9706f46660179416f6a6addd51b5095c290bae76159c2cebf390a1245da","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1402-e-3a","next":"us/26-cfr-1.1402-e-5a"},"notice":"GroundRules: Original legal text. Not legal advice."}