000			01419nab a2200217 c 4500
999			_c149360 _d149360
003			ES-MaIEF
005			20240513133108.0
007			ta
008			240513t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966627 _aSchwidetzky, Walter D.
245		0	_aWhat's in a name _bwho qualifies as a limited partner for self-employment tax purposes? _c Walter D. Schwidetzky
500			_aResumen.
520			_aThere have been several cases that have looked at what it means to be a limited partner for Section 1402(a)(13) purposes. The definition is an important one as generally under the Code a limited partner’s share of income is excluded from net earnings from self-employment, which in turn means it is not subject to relevant Social Security and Medicare taxes. Recently, the Tax Court, in Soroban, concluded that it is not sufficient for Section 1402(a)(13) purposes to meet the definition of limited partner for state-law purposes. The taxpayer must be a limited partner in substance, essentially meaning the limited partner must be a passive investor.
650		4	_945122 _aTRABAJADORES AUTONOMOS
650			_aIMPUESTOS _947460
650		4	_948466 _aSOCIEDADES DE RESPONSABILIDAD LIMITADA
650		4	_aESTADOS UNIDOS _942888
773	0		_9171693 _oOP 235/2024/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 41, n. 2, Winter 2024, p. 3-12
942			_cART