I'm a member of a pass-through LLC in the state of Oregon, paid monthly via guaranteed payments. I was also paid a yearly distribution. The complicating factor is this: my membership shares having a vesting period that is not yet up, so the shares are temporary. I could be fired tomorrow and have no ownership. I have been paying my estimated quarterly taxes, so I won't be getting any unpleasant surprises from that.
As a temporary member, is my distribution taxed as a guaranteed payment?
As a temporary member, do I even have guaranteed payments, or should my payments be treated as ordinary salary until I become vested and permanent?