Court Says Rent Income from S Corp Not Subject to Self-Employment Taxes

Published Categorized as Articles, Houston, Tax

In Martin v. Commissioner, 149 T.C. 12 (2017), the court concluded that S corporation shareholders can avoid self-employment taxes by holding their farming operations in their S corporation. While the court case considered farming operations, its holding is not limited to farming operations. The case provides authority shareholders may cite in support of similar but […]

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