Question:   Are partners considered employees of a partnership or are they self-employed?

• Partners of a partnership are considered to be self-employed.
• The partnership must furnish copies of Schedule K-1 to the partners by the partnership information return due date or extended due date.
• If you are a member of a partnership that carries on a trade or business, your distributive share of the income or loss from that trade or business is net earnings from self-employment.