Show Social Security for Clergymen Explained by Local Office OHice Clergymen who want sO social lal security security se se- protection but who have not filed waivers of their thelt social security tax exemption should file the waivers b by April 15 1957 announce It was announced today by district district district dist dist- Director George H. H Allan of the Internal Revenue Service and by Leonard M M. Smith Mana Manager t of the Social Se Security Administrations Administration's tion's District office After April 15 some of the clergymen who have not filed tiled waivers will be unable un unable able to come under social l Se ur Icy ity Uy By Dy filing waivers last year many ministers members of religious orders and Chr Christian Science practitioners elected to have their earnings In 1955 1953 and ami subsequent years count toward old-age old survivors survivors sur sur- and disability Insurance Those waivers remain In effect and n need d not be renewed I Other clergymen who have not yet elected to be covered should file waivers by April 15 If they wish to have their earnings In 1956 1950 and subsequent years count I toward social security The elec elee election I Lion tion Is made by filing form Corm 2031 with the District Director of Internal Internal Internal In In- Revenue Form 2031 may be bo obtained from the District Director Director Dir Dir- ector or from any Social Security Security ity Administration office After April 15 1957 a clergyman clergyman clergy clergy- man who has not filed flied a waiver Is barred by law front from electing social security coverage If In each of the years 1955 and 1956 1958 he received or more net earnings from self employment Including any salary fees or honoraria as asa asa asa a minister member of religious order or Christian Science A clergyman who elects social security coverage pays his tax as asa asa asa a self employed person Ills church is not liable for the tax |