mlcpa
Level 3
FYI. A partner is not considered an employee.
 
 
Question
Are partners considered employees of a partnership or are they considered self-employed?
Answer

Partners in a partnership (including certain members of a limited liability company (LLC)) are considered to be self-employed, not employees, when performing services for the partnership.

https://www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities-1#:~:text=Are...

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