Certification by Religious Group

SSA is responsible for determining whether religious groups meet the qualifications exempting certain members and sects from payment of Self-Employment Contribution Act taxes under the Internal Revenue Code, Section 1402(g). SSA sends Form SSA-1458, Certification by Religious Group, to a group’s authorized spokesperson to complete and verify organizational members meet or continue to meet the criteria for exemption. The respondents are spokespersons for religious groups or sects. We are submitting this Non-Substantive Change Request to remove the signature requirement from this form.

The latest form for Certification by Religious Group expires 2026-09-30 and can be found here.