NTA2420. SECA - When is a Partner Self-Employed

This session pertains to whether a partner in a partnership must include net business income / (loss) in net earnings from self-employment (NESE). In particular, this session will focus on the exclusion of income / (loss) from NESE under section 1402(a)(13).

Learning Objectives:

• Distinguish the history of IRC section 1402(a)(13)
• Identify the litigation position of the IRS in recent cases