Treasury Regulations · 26 CFR
§ 1.1402(e)-1A. Application of regulations under section 1402(e).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1402(e)
Cite as 26 CFR § 1.1402(e)-1A
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 31, 1988 by T.D. 8221
- Issued under
- 26 U.S.C. § 1402(e)
- Length
- 124 words · about 1 min to read
- Cross-references
- cites 1 Code section and 2 regulations; cited by 4
The regulations in §§ 1.1402(e)-2A through 1.1402(e)-4A relate to section 1402(e) as amended by section 115(b)(2) of the Social Security Amendments of 1967 (81 Stat. 839) and apply to taxable years ending after 1967. Section 1.1402(e)-5A reflects changes made by section 1704(a) of the Tax Reform Act of 1986 (100 Stat. 2085, 2779) and applies to applications for exemption under section 1402(e) filed after December 31, 1986. For regulations under section 1402(e) (as in effect prior to amendment by the Social Security Amendments of 1967) applicable to taxable years ending before 1968, see §§ 1.1402(e)(1)-1 through 1.1402(e)(6)-1.
[T.D. 8221, 53 FR 33461, Aug. 31, 1988]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- § 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
Cited by 4 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8221 (53 FR 33461)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax on Self-Employment Income
Nearby sections
- § 1.1402(c)-5 Ministers and members of religious orders.
- § 1.1402(c)-6 Members of certain professions.
- § 1.1402(c)-7 Members of religious groups opposed to insurance.
- § 1.1402(d)-1 Employee and wages.
- § 1.1402(e)-1A Application of regulations under section 1402(e).
- § 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- § 1.1402(e)-3A Time limitation for filing application for exemption.
- § 1.1402(e)-4A Period for which exemption is effective.
- § 1.1402(e)-5A Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.