Form 4029 is the Internal Revenue Service (IRS) application that members of recognized religious groups use to ask for exemption from Social Security and Medicare taxes, in exchange for waiving the related benefits. The exemption covers individuals and partnerships in which all partners have approved certification, and it is granted only if the IRS returns a copy marked "Approved." On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form and its instructions are published by the IRS at the official source URL, and the signed set is mailed to the Social Security Administration (SSA).
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What is Form 4029?
Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, is the IRS form members of recognized religious groups use to apply for exemption from Social Security and Medicare taxes and to waive their rights to the related benefits.
The form has two parts for the applicant side. In Part I you identify yourself, name your religious group and district or congregation, give the date your membership began, request the exemption and sign under penalties of perjury. In Part II an authorized representative of the religious group certifies that you are a member. The form also contains blocks marked "Social Security Administration Use Only" and "Internal Revenue Service Use Only," where the agencies record whether the group is recognized and whether the application is approved or disapproved.
By signing, you request exemption from self-employment tax under Internal Revenue Code section 1401, from the employer's share under section 3111, and from the employee's share under section 3101 when your employer has an identical exemption. You also waive all rights to Social Security benefits and Medicare benefits under Titles II and XVIII of the Social Security Act. The instructions describe the waiver as irrevocable for the effective period of the exemption.
The exemption applies to Social Security and Medicare taxes only, not to federal income tax. Ministers, members of religious orders and Christian Science practitioners use Form 4361 instead.
Who needs to file Form 4029?
You may apply with Form 4029 if you are a member of, and follow the teachings of, a recognized religious group. The IRS instructions define such a group as one that is conscientiously opposed to accepting benefits of private or public insurance (including Social Security and Medicare), has provided a reasonable level of living for its dependent members, and has existed continuously since December 31, 1950. The exemption is for individuals and for partnerships when all the partners have approved certification.
Employers and employees can both be covered. If you employ people who have no approved Form 4029, you must still withhold their share of Social Security and Medicare taxes and pay the employer's share.
You do not need to file if you already have approval for exemption from self-employment taxes; the instructions treat you as having met the requirements for wages as well.
You are not eligible if you received Social Security benefits or payments, or if anyone else received them based on your wages or self-employment income. You can still file and be considered for approval if you paid back the benefits you received.
Ministers, members of religious orders and Christian Science practitioners should use Form 4361 rather than this form.
When to file Form 4029
File Form 4029 when you want to apply for exemption from Social Security and Medicare taxes. The instructions call it a one-time election and print no calendar deadline.
The effective date depends on who is exempt. An approved exemption for employers and employees takes effect on the first day of the first quarter after the quarter in which Form 4029 is filed. An approved exemption for self-employed individuals is effective when granted and applies for all years in which you satisfy the requirements. It continues as long as you (or, for wages, both employee and employer) keep meeting the exemption requirements.
If you stop being a member of the religious group or stop following its established teachings, the exemption is no longer effective, and you agree on the form to notify the IRS within 60 days. Keep your approved copy of Form 4029 for your permanent records.
Documents you need
- Form SS-5, Application for a Social Security Card: needed only if you do not have a Social Security number to enter on line 2; file it at your local social security office (form available at www.ssa.gov/forms/ss-5.pdf, at SSA offices or at 1-800-772-1213).
How to fill out Form 4029
Enter your name and Social Security number
In Part I, line 1, print or type your name as taxpayer, and enter your Social Security number on line 2. If you have no number, file Form SS-5 first.
Enter address and date of birth
Write your street address or P.O. box, city or town, state and ZIP code, then your date of birth on line 3. Line 4, a contact phone number, is optional.
Decide on line 5
Mark line 5, "Do not send me my Social Security Statement," if you do not want the statement sent.
Name your religious group
In the certification, enter your religious group on the first line and your district or congregation, with county and/or city, state and ZIP code, on the second. The instructions give Old Order Amish districts and Mennonite congregations as examples.
Enter your membership start date
After "since," enter the month, day and year you became a member of the group. The form certifies you have been a member continuously since then.
Read the exemption request and waiver
Review the request for exemption under sections 1401, 3111 and 3101, the waiver of benefits under Titles II and XVIII, and the agreement to notify the IRS within 60 days if membership ends.
Sign and date Part I
Sign and date at "Signature of Applicant," declaring under penalties of perjury that the application and waiver are true and correct.
Have Part II completed
An authorized representative of the religious group enters your name and the group, district or congregation, then prints their name, address and title, and signs and dates.
Leave the agency blocks blank
Do not write in the "Social Security Administration Use Only" or "Internal Revenue Service Use Only" blocks; the agencies complete them.
Review, sign and download the PDF
Check every line and both signatures, then download or print the completed PDF from FillingPDF. Prepare the original and two copies for mailing as described under How to submit.
How to submit Form 4029
Form 4029 is submitted by mail to the Social Security Administration; the form and instructions name no other channel. Send the original and two copies (the form says "File Three Copies") to:
- Mail to: Social Security Administration, Security Records Branch, Attn: Religious Exemption Unit, P.O. Box 7, Boyers, PA 16020.
The exemption is granted only if the IRS returns a copy to you marked "Approved." The instructions give no processing time.
If you later leave the religious group or stop following its teachings, notify the IRS by letter to: Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0733.
Do not send the form to the Washington, DC address in the instructions, which is only for comments on the form. After approval, write "Exempt—Form 4029" on the "Self-employment tax" line of Form 1040. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing only one copy: the form says to file three copies, and the instructions say to send the original and two copies.
- Sending the application to the IRS or to the Washington, DC comments address instead of the SSA Religious Exemption Unit, P.O. Box 7, Boyers, PA 16020.
- Leaving Part II unsigned: the authorized representative of the religious group must sign and date it in addition to your own signature in Part I.
- Applying after receiving Social Security benefits, or after someone else received benefits based on your earnings, without having paid the benefits back.
- Using Form 4029 as a minister, member of a religious order or Christian Science practitioner; the form directs you to Form 4361.
- Assuming the exemption also covers federal income tax; it covers Social Security and Medicare taxes only.
- Treating the exemption as granted before the IRS returns a copy marked "Approved."
- Omitting your Social Security number on line 2; the instructions warn that missing information may lead to denial.
- Failing to notify the IRS within 60 days after you stop being a member or stop following the group's teachings.
Frequently asked questions
What is Form 4029 used for?
Form 4029 is the IRS application members of recognized religious groups use to request exemption from Social Security and Medicare taxes. By filing it you also waive all rights to Social Security and Medicare benefits under Titles II and XVIII of the Social Security Act.
Who qualifies for the Form 4029 exemption?
Members of a recognized religious group who follow its teachings. The group must be conscientiously opposed to private or public insurance benefits, have provided a reasonable level of living for its dependent members and have existed continuously since December 31, 1950.
Where do I send Form 4029?
Mail the original and two copies to Social Security Administration, Security Records Branch, Attn: Religious Exemption Unit, P.O. Box 7, Boyers, PA 16020. The IRS instructions name no other filing channel, and the Washington, DC address is only for comments.
How do I know my Form 4029 exemption is approved?
The form states that the exemption is granted only if the IRS returns a copy to you marked "Approved." Keep that copy for your permanent records. The instructions give no processing time.
Does Form 4029 exempt me from income tax?
No. Approval exempts you from Social Security and Medicare taxes only; the form's caution says the exemption does not apply to federal income tax.
Can I fill out Form 4029 online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF does not file the form or send it to the SSA or IRS; you mail the signed original and two copies yourself.
What do employers do after receiving approval?
An employer with an approved Form 4029 checks the box on line 4 of Form 941 (line 3 of Form 944) and writes "Form 4029" below it. On Form W-2 for a qualifying employee, enter "Form 4029" in the box marked "Other."
How do I show the exemption on Form 1040?
Once the IRS has returned your copy marked "Approved," write "Exempt—Form 4029" on the "Self-employment tax" line of Form 1040.
What if I leave my religious group after being approved?
Your exemption is no longer effective. You agreed on the form to notify the IRS within 60 days, by letter to Department of the Treasury, Internal Revenue Service Center, Philadelphia, PA 19255-0733.
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