The Amish & Social Security: Opt out is legal - Amish Country News

If you wish to opt out of Social Security, become a member of the Old Order Churches of the USA:

And so it came to pass that in 1965, the Medicare bill was passed by Congress. As Wayne Fisher writes in The Amish in Court, "Tucked into the 138 page bill was a clause exempting the Old Order Amish, and any other religious sect who conscientiously objected to insurance, from paying Social Security payments, providing that sect had been in existence since December 31, 1950. After Senate approval in July, the signing of the bill by President Lyndon B. Johnson on August 13, 1965, made it official and canceled tax accounts of some 15,000 Amish people amounting to nearly $250,000."

The basis of the Amish claim for an exemption:

While the Amish have no objection "paying unto Caesar what is Caesar’s," they do have problems with commercial insurance. In a sense, insurance was seen as not trusting in God. Insurance plans were a worldly operation. Plus, the Amish view of separation of church and state normally meant not accepting money from government programs, especially something viewed as welfare. No one could deny that this program was one of paying money to the government and then receiving a benefit in return.

It appears that if the IRS requires consistency, you cannot claim the Amish exemption and at the same time by covered by any form of commercial insurance (home, auto, life, health).