Ohio Administrative Code|Rule 4141-1-04 | Limited partnership associations, limited partnerships and limited liability companies.

                                                
(A) Members of a limited partnership
		  association, as that term is defined in Chapter 1783. of the Revised Code, are
		  deemed to be in the employment of the association if performing services for
		  remuneration for the association.
(B) Individuals who are limited partners
		  in a limited partnership pursuant to Chapter 1782. of the Revised Code shall be
		  considered in the employment of the limited partnership to the extent that
		  remuneration in a form other than share of profits is received by such limited
		  partners for services performed for the limited partnership.
(C) The determination as to whether
		  individuals are in covered employment with a single-member limited liability
		  company for the purposes of Chapter 4141. of the Revised Code shall be
		  determined based on the limited liability company's tax classification for
		  federal income and federal unemployment tax purposes as follows:
(1)  The member of a
			 single-member limited liability company that has not elected to be treated as a
			 corporation shall be treated as a sole proprietor. Services performed for the
			 limited liability company by family members of the sole proprietor shall not
			 constitute covered employment with the limited liability company if such family
			 members meet the requirements of division (B)(3)(f) of section 4141.01 of the
			 Revised Code.
(2) The member of a
			 single-member limited liability company that has elected to be treated as a
			 corporation shall be considered to be in covered employment with the limited
			 liability company if the member receives remuneration for services rendered to
			 the limited liability company or renders services in anticipation of receiving
			 remuneration from the limited liability company.
(3) If the member of a
			 single-member limited liability company is a corporation, a corporate officer
			 of that corporation shall be considered to be in covered employment with the
			 limited liability company if the officer receives remuneration for services
			 rendered to the limited liability company, or renders services to the limited
			 liability company in anticipation of receiving remuneration.
(D) The determination as to whether
		  individuals are in the employment of a multi-member limited liability company
		  for the purposes of Chapter 4141. of the Revised Code shall be determined based
		  on the limited liability company's tax classification for federal income
		  and federal unemployment tax purposes, as follows:
(1) If all of the members
			 of a multi-member limited liability company that has not elected to be treated
			 as a corporation are individuals, the members shall be treated as partners.
			 Services performed by a family member of any individual member of the limited
			 liability company shall not constitute covered employment with the limited
			 liability company if the relationship of each individual member of the limited
			 liability company to the family member meets the requirements of division
			 (B)(3)(f) of section 4141.01 of the Revised Code.
(2) If the members of a
			 multi-member limited liability company that has elected to be treated as a
			 corporation are two or more individuals, they shall be considered to be in
			 covered employment with the limited liability company if they receive
			 remuneration for services rendered to the limited liability company, or render
			 services to the limited liability company in anticipation of receiving
			 remuneration.
(3) If the members of a
			 multi-member limited liability company are corporations, a corporate officer of
			 any of those corporations shall be considered to be in covered employment with
			 the limited liability company if the officer receives remuneration for services
			 rendered to the limited liability company, or renders services to the limited
			 liability company in anticipation of receiving remuneration.