0
Skip to Content
Steven J. Cashiola, CPA
Services
Tax Planning
Real Estate Tax Planning
Who I Serve
Insights
Resources
About Me
Contact
Steven J. Cashiola, CPA
Services
Tax Planning
Real Estate Tax Planning
Who I Serve
Insights
Resources
About Me
Contact
Services
Tax Planning
Real Estate Tax Planning
Who I Serve
Insights
Resources
About Me
Contact
Limited Partners and Self Employment Tax After the Fifth Circuit Ruling
Steven Cashiola 1/19/26 Steven Cashiola 1/19/26

Limited Partners and Self Employment Tax After the Fifth Circuit Ruling

A Fifth Circuit decision rejected the IRS functional test and restored the statutory self employment tax exclusion for limited partners. Learn who qualifies, what income is excluded, and why geography now matters.

Read More

Steven J. Cashiola, CPA

Proactive tax planning, tax preparation, and CPA advisory services for individuals, business owners, real estate investors, estates, and trusts in California, Texas, and nationwide.

CPA Services & Practice

  • Proactive Tax Planning
  • Real Estate Tax Planning
  • Tax Preparation & CPA Services
  • Who I Serve
  • About Me
  • Contact
  • Home

Tax Resources

  • Tax Insights
  • Tax Resources
  • Tax Planning Dashboard
  • Frequently Asked Questions
  • Real Estate Tax Guides
  • Cost Segregation Calculator
  • IRS CP Notice Lookup
  • Tax Due Dates Calendar

Helpful Tax Links

  • IRS Individual Online Account
  • IRS Business Tax Account
  • IRS Tax Transcripts
  • IRS Refund Status
  • IRS Make a Payment
  • California Franchise Tax Board
  • Texas Comptroller