Webinar

Surgent's Reducing a Business Owner Client's Exposure to Social Security and Self-Employment Taxes

Wednesday, July 16, 2025
9-11 a.m. Central
2 CPE (2 technical) | 2 IRS CE

Course code: 25WS-0587
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Many business owner clients wish to minimize their Social Security and self-employment tax liabilities. This course provides tax practitioners with the background to understand what kinds of income constitute self-employment income and earned income. It covers strategies that can be used to reduce clients' exposure to the self-employment tax and Social Security tax.

Major subjects

Section 1402(a)(1) exclusions from the definition of self-employment income
Application of the SE tax to members of limited liability companies
Taking a self-employed owner's health insurance deductions against self-employment tax
How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax
How hiring a spouse and/or child helps reduce self-employment tax
Differentiating between income treated as self- employment income and income that is not self-employment income

Learning objectives

Determine when avoiding earned income/SE income works favorably for the client
Understand how hiring a spouse and/or child helps reduce self-employment tax
Differentiate between income treated as self- employment income and income that is not self-employment income

Who should take this program?

Tax practitioners who advise clients with regard to their self-employment tax liability

Pricing

Standard Member Fee	$99.00
Standard Nonmember Fee	$99.00

Our records indicate you are a nonmember. If you register, you will be charged $99.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

Firm administrators: Please log in before starting the employee registration process.