Analysis

5 Takeaways From 5th Circ.'s Limited Partner Tax Decision

By Kat Lucero · February 4, 2026, 4:07 PM EST

The Fifth Circuit has issued a long-awaited opinion holding that partners with limited liability under state law qualify for an exclusion from the self-employment tax, and the decision offers five notable...

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Documents

Case Information

Case Title

K Alain v. CIR

Case Number

24-60240

Court

Appellate - 5th Circuit

Nature of Suit

Date Filed

May 20, 2024