Guaranteed Payments and Self Employment Income

Sep 06, 2008 1 Replies

Is there a possible characterization of guaranteed payments, other than self employment? I'm looking at a 2007 K-1 from a LLC, issued to a general partner. Guaranteed payments show on line 4, but there is no corresponding entry on line 14. Year 2006 K-1 was the same.


It could be in the nature of a return no capital. This is a function of the Operating Agreement.

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