(Sorry Details box doesn't always open.) Yes, partnership was set up, my client received K-1 with all income subject to S/E tax. Accountant who prepared the 1065 said that "partners are always subject to S/E tax." All four siblings inherited the farm from father who recently died who actively ran the farm. My client owns 25% but had no participation in farm operation or decisions, lives far away. Can she qualify as a limited partner, even though she is a 25% owner?