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Section 702(a)(8) code section defines "net earnings from self-employment". According to me , treatment of partners with respect to self-employment tax described in one of the tax services should be in their respective individual accounts because the term self employment itself defines that tax from being employing yourself . So, the firm should not bear any self-employment tax, the partners are therefore themselves liable for the same. Two items of income for a partnership that may be part of a partner's share of partnership income but are not treated as net earnings from self-employment for a partner are interest on capital and drawings, remuneration of the partners etc....
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