By Adam Tejeda and Randy Clark ( February 2, 2026, 5:05 PM EST) -- Under the so-called limited partner exception to self-employment taxes, an individual who is treated as a limited partner for self-employment tax purposes generally is not required to pay self-employment tax on their distributive share of partnership earnings....
Law360 is on it, so you are, too.
A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.
A Law360 subscription includes features such as
- Daily newsletters
- Expert analysis
- Mobile app
- Advanced search
- Judge information
- Real-time alerts
- 450K+ searchable archived articles
And more!
Experience Law360 today with a free 7-day trial.