Clergy Act

Clergy option to join Social Security

If enacted, clergy who previously had a Social Security exemption would be able to revoke that exemption by filing an application. You must file by the due date (including extensions) of your Federal return for your second tax year that begins after December 31, 2027. The revocation can be made effective for either the first or second tax year beginning after December 31, 2027, and then applies to all later years. Services performed in tax years beginning after December 31, 2027 would count as taxable for Social Security. Monthly Social Security benefits tied to those earnings would apply for months in or after the calendar year the revocation is effective. Lump-sum death payments tied to those earnings would apply for deaths in or after that calendar year. If you file after the due date and make the revocation effective for that prior year, you would have to pay in full the Social Security self‑employment taxes (section 1401) you would have owed for that year, calculated without the clergy exemption or certain exclusions. After you revoke, you may not apply again for the clergy exemption under current law.