Rev. Rul. 61-187

After June 30, 1961, ministers, members of religious orders, and Christian Science practitioners will not be permitted to withdraw a Waiver Certificate, Form 2031, filed for the purpose of electing social security coverage and paying the self-employment tax as if self-employed.

In a few instances certificates have been withdrawn after they were filed with the Internal Revenue Service. This was permitted if a written request for withdrawal was made on or before the due date for filing the individual's income tax return for the first taxable year for which the certificate was effective.

Under existing law a certificate on Form 2031 is always effective for the taxable year immediately preceding the earliest taxable year for which the due date for filing the individual's income tax return has not expired. Consequently, when a certificate is now filed, the due date for filing the individual's income tax return, for the first taxable year for which the certificate is effective, has already expired. The principle under which certificates were withdrawn in the past no longer can be applied, particularly in view of the section of the law which provides that an effective certificate is irrevocable.

A revision of the applicable regulations is in course of preparation and will be issued at the earliest practicable date.

¹ Based on News Release IR-385, dated June 30, 1961.