K-1 Self-Employment Tax
Jason Malabute, CPA, MBA, CTCPublished on: 02/10/2026
A recent court ruling shows the limited partner box on a K-1 doesn't settle self-employment tax. What each partner actually does is what counts.
K-1 Self-Employment TaxLimited Partner Self-Employment TaxLimited Partner ExceptionSelf-Employment Tax for Real Estate InvestorsPartnership Income Self-Employment TaxNet Investment Income Tax3.8% NIIT on Partnership IncomeFifth Circuit Limited Partner RulingSpouse Partnership Ownership SplitGuaranteed Payments Self-Employment Tax
