There's a difference between non-managing members in LLCs(Limited Partners?) versus limited partners in a limited partnership.

There was a case, prior to 2014, I believe lawyers in St. Louis, who tried to have huge net profits and small guaranteed pmts, thereby paying SE tax on only small GPmts, and not on Line 1 profits.

IRS ruled against them and they owed big time SE tax on Line 1, too. Renkemeyer, Campbell and Weaver, LLP, 136 T.C. 137, 2011.