<p>IRS Releases Practice Unit on Self-Employment Tax and Partners</p>

IRS Releases Practice Unit on Self-Employment Tax and Partners

Internal Revenue Service

The IRS released a practice unit on when an individual partner’s distributive share of income is subject to self-employment tax, noting that the unit applies to all arrangements that are treated as partnerships for federal tax purposes.

<p>The IRS released a practice unit on when an individual partner’s distributive share of income is subject to self-employment tax, noting that the unit applies to all arrangements that are treated as partnerships for federal tax purposes.</p>