Louisiana Law Blog
January 26, 2026
The Fifth Circuit Defines “Limited Partner” for Purposes of the 1402(a)(13) Exception to Self-Employment Tax
The Fifth Circuit Defines “Limited Partner” for Purposes of the 1402(a)(13) Exception to Self-Employment Tax
Overview of the Fifth Circuit’s Decision The United States Court of Appeals for the Fifth Circuit (“Fifth Circuit”) handed certain partners in limited partnerships within its jurisdiction a huge win regarding self-employment tax. In Sirius Solutions, L.L.L.P. v. Commissioner,[1] a divided Court of Appeals held that a limited partner for purposes of the self-employment tax […]
