Feature Article
Limited Partners and Self-Employment Tax
As tax professionals, we are often given Schedule K-1 forms by our clients in order to report their income and/or losses from their investments in pass-through organizations. How involved are we, ... Keith A. Espinoza, EA
Nov/Dec 2021,
Feature Article,
§1402(b),
Form 8275,
Schedule 1,
Self-Employment Contributions Act of 1954,
Form 8082,
LLC,
SECA,
s corporation,
Federal Insurance Contributions Act of 1935,
Tax Court,
limited partnerships,
§1402(a)(13),
Internal Revenue Code,
limited liability partnerships,
§1402(a)(1)-(17),
self-employment,
limited liability companies,
Revised Uniform Limited Partnership Act of 1976,
FICA,
limited liability limited partnerships,
SE,
Form W-2,
LLP,
employee stock ownership plan,
Social Security,
LP,
ESOP,
Form 1040,
LLLP,
Renkemeyer,
Schedule K-1