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Omar (single) is a 50 percent owner in Cougar LLC (taxed as a partnership). Omar works half time for Cougar and receives

Posted: Wed Apr 27, 2022 10:57 am
by answerhappygod
Omar (single) is a 50 percent owner in Cougar LLC (taxed as a
partnership). Omar works half time for Cougar and receives
guaranteed payment of $50,000. Cougar LLC reported $450,000 of
business income for the year (2020). Before considering his 50
percent business income allocation from Cougar and the
self-employment tax deduction (if any), Omar’s adjusted gross
income is $210,000 (includes $50,000 guaranteed payment from Cougar
and $160,000 salary from a different employer). Answer the
following questions for Omar.

c. What is Omar’s self-employment tax
liability (exclude the guaranteed payment)? (Do not
round intermediate calculations and round your final answer to the
nearest whole dollar.)

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