Who must pay self-employment tax on any guaranteed payments for services?

The requirement to pay self-employment tax on guaranteed payments for services is primarily applicable to any partner in a partnership, which includes both general and limited partners. Guaranteed payments can be thought of as payments made to a partner for services rendered to the partnership, regardless of whether the partnership is making a profit.

Any partner receiving guaranteed payments must pay self-employment tax, as these payments are viewed as compensation for services rather than a distribution of partnership profits. This tax obligation applies universally to partners, not just to a subset based on their type or role within the partnership. Therefore, the correct choice encompasses all partners involved, regardless of their specific designation within the partnership structure.

While other categories mentioned, such as general partners or limited partners, may have differing roles and responsibilities, the tax treatment for guaranteed payments specifically affects all partners equally, making the statement about "any partner" definitive in this scenario. Shareholders, on the other hand, do not pay self-employment tax since they typically earn dividends from corporate profits rather than compensation for services rendered to the corporation.