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.
Skip to main content
An official website of the United States government
Here's how you know
Official websites use .gov
A .gov website belongs to an official government organization in the United States.
Secure .gov websites use HTTPS
A lock (
) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.