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 all access membership or webinar 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
Advanced Preparation:None
Recommended Field of Study:Taxes
Webinars - On Demand
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.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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