Rev. Proc. 61-35

The Social Security Amendments of 1961, Public Law 87-64, approved June 30, 1961, page 315, this Bulletin, added a new paragraph (6) to section 1402(e) of the Self-Employment Contributions Act of 1954 (chapter 2, subtitle A, Internal Revenue Code of 1954).

This new paragraph relates to the filing of a Form 2031, Waiver Certificate to Elect Social Security Coverage for Use by Ministers, Certain Members of Religious Orders, and Christian Science Practitioners. In any case in which the minister, member of the religious order, or Christian Science practitioner dies after September 12, 1960, and before April 16, 1962, without having filed a certificate on Form 2031, his survivor (as defined in section 205(c)(1)(C) of the Social Security Act, as amended) or the fiduciary of his estate may file the waiver certificate after June 30, 1961, and before April 16, 1962. The waiver certificate will be effective as if filed by the decedent on the day of his death.

Each waiver certificate filed pursuant to this new paragraph should be accompanied by a statement in writing, signed by the person filing the waiver certificate, setting forth such person's name and address, an explanation of such person's authority to file the waiver certificate, and the date of the decedent's death. If the waiver certificate is filed by a fiduciary, the statement should be accompanied by evidence of authority to file the waiver certificate.