Background: A retired, single client of mine felt called to be a minister.  She was Ordained by her church body in the current tax year.  She has been receiving Social Security benefits (including Medicare coverage) for many years given her advanced age and prior career.  She also has had investment income, SS, interest income for the last couple of years and a W-2 as a church employee (not clergy/minister).  That W-2 income has been taxable for SE purposes since her church/employer is exempt from withholding SS & Medicare tax on employee earnings.  But for the upcoming return she will be classed as Clergy/Minister and could apply for exemption from SE tax on her wage income as such, using IRS Form 4361.  As I understand it, the Exemption has to be approved by the IRS before it can be used on a tax return and it would only apply to the earnings from her Clergy position. 

QUESTION: Is there any effect on her existing SS / Medicare benefits she earned while in an earlier career, pre-retirement if the Request for SE Exemption (Form 4361) gets approved?  Or do those previously earned benefits continue as they have always been once the SE Exemption on Ministerial earnings is approved by the IRS?