Self-Employment Tax Issues in LLCs Taxed as Partnerships

47 Pages Posted: 8 May 2007

Date Written: September 18, 2007

Abstract

This outline discusses the current trends (as of May 2007) in the self-employment tax treatment of members of limited liability companies in light of recommendations by the Joint Committee of Taxation and the comments of the American Bar Association Section of Taxation.

Keywords: Partnerships, Limited Liability Companies, Self-Employment Taxes

JEL Classification: K34, E24, H24, H25

Suggested Citation

Keatinge, Robert R., Self-Employment Tax Issues in LLCs Taxed as Partnerships (September 18, 2007). Suffolk University Law School Research Paper No. 07-33, Available at SSRN: https://ssrn.com/abstract=984370 or http://dx.doi.org/10.2139/ssrn.984370

Robert R. Keatinge (Contact Author)

Holland & Hart ( email )

555 Seventeenth Street Suite 3200
Denver, CO 80202-3979
United States

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