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(1) Have an LLC with 3 partners - siblings who are full-time students. Activity includes

 
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Customer Question

(1)
Have an LLC with 3 partners - siblings who are full-time students. Activity includes buying homes, making improvements, and selling at a profit. One sale in 2011 and thus far one sale in 2012. Both short-term. Are they all general partners treating sales as self-employment income subject to SE tax?
(2)
College tuition being paid from LLC. Is this a deduction for the business. Would the tuition deduction be applied to specific LLC member for whom it was paid?
HELP PLEASE

 

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State/Country relating to question: Maryland

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Submitted: 349 days and 1 hours ago.
Category: Business Law
Value: $60
Status: CLOSED
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Expert:  PaulMJD replied349 days and 1 hours ago.

1) Unless the membership agreement states otherwise, all members of the LLC are considered to be general members and as such each one gets a K-1 form (1099 for an LLC member) for their share of the profits/losses of the LLC and each has to claim their share on their income taxes and pay their share of their taxes on their personal income taxes.

2) College tuition being paid by the LLC is income to the person whose tuition is being paid so that has to go on their income taxes and it is not a legitimate business expense, it is income to the member receiving it.


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Customer replied349 days and 1 hours ago.

To clarify, the sales would be self-employment sales subject to SE tax?

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Expert:  PaulMJD replied349 days and 1 hours ago.

They must pay SE tax if they have net income from the LLC.

 
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