The Application Of Self-Employment Tax To Limited Liability Companies: A Critical Analysis

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Timothy R. Koski

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Abstract

One of the significant issues that has arisen in connection with limited liability companies (LLCs) electing to be taxed as a partnership is the application of self-employment tax to its members.  The issue of when an LLC member’s distributive share of LLC income is subject to self-employment tax has not been definitively answered.  This paper reviews the current rules on when an LLC member’s distributive share of LLC income is subject to self-employment tax and analyzes proposals that have been made to clarify the law in this area. 

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