Skip to content
Social Security Online

Social Security Handbook

SSA Handbook Title Page

SSA logo: link to Social Security Online home 1112. Is an association taxable as a corporation or a partnership?

An association taxable as a corporation (see §825) is not a partnership for self-employment tax purposes because it is not considered a partnership for income tax purposes.

Last Revised: March, 2001

  Link to FirstGov.gov: U.S. Government portal Privacy Policy | Website Policies & Other Important Information | Site Map
Last reviewed or modified Monday Jan 14, 2008

Need LargerText?