# Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
> **IRS** · Final regulation. · Published 2019-07-02 · Effective 2019-07-02 · 84 FR 31478
## Document
- **Document number:** 2019-14121
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 31478
- **CFR reference:** 26 CFR 301
- **Publication date:** 2019-07-02
- **Effective date:** 2019-07-02
- **Treasury docket:** TD 9869
## Abstract

This document contains final regulations that clarify the employment tax treatment of partners in a partnership that owns a disregarded entity. These regulations affect partners in a partnership that owns a disregarded entity.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/07/02/2019-14121/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity)
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