1132.1 What is the time limit to file for an exemption?
The time limit to file for an exemption with the IRS is the due date of the tax return (including extensions) for the second taxable year (whether or not consecutive) in which you had net earnings from self-employment of $400 or more. Any part of your self-employment earnings of $400 or more derived from services as a minister, member of a religious order, or Christian Science practitioner applies.
1132.2 When does the application become effective?
A valid application for exemption is effective for the first taxable year ending after 1967 for which you had net earnings of $400 or more, some part of which is derived from services as a minister, member, or practitioner.