Self-Employment Tax Issues in LLCs Taxed as Partnerships
47 Pages Posted: 8 May 2007
Date Written: September 18, 2007
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: Suggested Citation