TD 9869: Final Regs Self Employment Tax of Partners of Partnership Owning Disregarded Entity

Treasury has issued final regs that provide that partners in a partnership that owns a disregarded entity are not employees of the disregarded entity for employment tax purposes and are, instead, subject to self-employment tax.

See full regs by clicking TD 9869: Final Regs Self Employment Tax of Partners of Partnership Owning Disregarded Entity

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal..

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