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,
s corporation, Tax Court, Internal Revenue Code, self-employment, FICA, Form W-2, Social Security, Form 1040, Schedule K-1, Schedule 1, LLC, limited partnerships, limited liability partnerships, limited liability companies, limited liability limited partnerships, LLP, LP, LLLP, §1402(b), Self-Employment Contributions Act of 1954, SECA, Federal Insurance Contributions Act of 1935, §1402(a)(13), §1402(a)(1)-(17), Revised Uniform Limited Partnership Act of 1976, SE, employee stock ownership plan, ESOP, Renkemeyer, Form 8275, Form 8082