Partners in a partnership (including members of a limited liability company (LLC) or other entity that is treated as a partnership for federal tax purposes) are considered to be self-employed, not employees, when performing services for the partnership.

• If you do not qualify as a limited partner of a partnership that carries on a trade or business, your net earnings from self-employment include your distributive share of ordinary business income or loss. You must also include guaranteed payments as net earnings from self-employment.
• If you qualify as a limited partner of a partnership that carries on a trade or business, only guaranteed payments for services you rendered to, or on behalf of, the partnership are net earnings from self-employment. Limited partners don't pay self-employment tax on their distributive share of partnership income, but do pay self-employment tax on guaranteed payments.