Carried Interest for the Common Man

10 Pages Posted: 18 Apr 2014 Last revised: 28 May 2014

See all articles by Richard Winchester

Richard Winchester

Seton Hall Law School; Thomas Jefferson School of Law

Date Written: March 17, 2014


This article describes how a self-employed individual can minimize federal tax on his earnings when he operates his business through a formal business entity. The article also assesses the merits of a proposal to address the situation.

Keywords: self-employment tax, payroll tax, FICA, SECA, Medicare surtax

JEL Classification: H24, H25, H26, K34

Suggested Citation

Winchester, Richard, Carried Interest for the Common Man (March 17, 2014). Tax Notes, Vol. 142, No. 11, p. 1250, March 17, 2014; Thomas Jefferson School of Law Research Paper No. 2419192. Available at SSRN:

Richard Winchester (Contact Author)

Seton Hall Law School ( email )

One Newark Center
Newark, NJ 07102
United States
973-642-8882 (Phone)

Thomas Jefferson School of Law ( email )

701 B Street
Suite 110
San Diego, CA 92101
United States
619-961-4332 (Phone)

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