Self-Employment Tax: Sole Proprietors, Partners and LLC Members  

At 15.3%, self-employment tax often constitutes a significant portion of a small business taxpayer’s federal tax burden. This webinar will cover the basics of self-employment tax, with a summary of what income is typically subject to (or exempt from) the self-employment. The application of self-employment tax to taxpayers in real estate trades or businesses will be addressed. The webinar will focus on the newest guidance affecting LLC members taxed as partners. Lastly, the discussion will introduce the participant to planning opportunities and considerations.

NOTE: The voluntary IRS Annual Filing Season Program (AFSP) requires that CE Sponsors collect PTINs from IRS professionals who wish to receive IRS credit. IRS PTIN holders (including Enrolled Agents) should enter their IRS PTIN into Checkpoint Learning so that course completions can be reported to the IRS. You do not need to enter your PTIN for each course you take; you only need to add it once. If you have any questions on how to do this, please contact us 800-231-1860.

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC CREDIT.