SE Tax on Partner's Partnership DB Contributions?

[Guest Bawana]

Are all in agreement that a Partner's allocated share of a Partnership contribution to a Defined Benefit Plan flows through F-1065 Sch K-1 and is reported on the Partner's F-1040 thereby subjecting his/her allocated share of the DB contribution to Self-Employment tax (SE).

If not, do you have IRS Code, Regs, or Rulings or Tax Cases to support a deduction at the Partnership level (line 18 of Form-1065) and eliminating the SE issue for the partners on their allocated share of DB contribution?

[Blinky the 3-eyed Fish]

I am not a CPA, but that is my understanding of how it should be done, so consider me in agreement.