Self-Employment Tax for LLC Members - Self Study
This session will help participants identify which LLC members are subject to self-employment tax. A comprehensive review of self-employment tax in the context of LLCs will also be covered. Additionally, a discussion about planning opportunities in connection with paying SE tax is addressed.

Course Publication Date: October 17, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Greg White
Course No:TAX-SETAXLLC-14019
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Taxes
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Learning Objectives
  • Identify which rental real estate qualifies for an exemption from self-employment tax.
  • Recognize the relationship between paying additional self-employment tax and receiving greater social security benefits.
  • Identify situations where an LLC member will be treated as a “limited partner” for self-employment tax purposes.
  • Recognize which income an LLC member receives on K-1 is subject to self-employment tax.
  • Identify the key Tax Court case that established the “investor” test that allows some LLC members to be treated as limited partners for self-employment tax purposes.
  • Identify the key Tax Court case that provided some LLC members will be treated as general partners for self-employment tax purposes.

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Sponsor Number: 109423

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