Publication 517 |
2001 Tax Year |
Important Reminders
Revocation of exemption from self-employment tax.
If you are a minister, a member of a religious order not under a vow of poverty, or a Christian Science practitioner, and are exempt from
self-employment tax because you have an approved Form 4361, you have until April 15, 2002, to revoke that exemption. This deadline is extended beyond
April 15, 2002, if you get an extension to file your 2001 return.
To revoke the exemption, you must file Form 2031.
The revocation will be effective for either 2000 or 2001 and all later years. You will be covered under the social security system and your
earnings will be subject to self-employment tax during those years. Once you revoke the exemption, you can never again elect exemption from
self-employment tax.
Photographs of missing children.
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843- 5678) if you recognize a child.
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