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Outstanding income paid a self-employed decedent is considered income in respect of decedent (IRD) - this is a taxable income, but it is not subject to self-employment tax. See for reference - DANGEROUS URL REMOVED?A2=aba-tax;TRyuKQ;20050310055628-0500
See also page 22 at the bottom - http://www.irs.gov/pub/irs-utl/dat_asg_approved_04-18-05_redacted.pdf
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See IRS publication 559 - www.irs.gov/pub/irs-pdf/p559.pdf - Self-Employment Income. Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year.
So if the income received before the death - it is subject of self-employment tax. Income received after the death is not subject of self-employment tax.
This is good news for me. Thank you so much.