Self-Employment Earnings under IRC Sec. 1402:

As a general rule, the starting point for determining a general partner's self-employment earnings is the partner's distributive share of a partnership's ordinary trade or business income reported on line 1 of Schedule K-1. Whether or not the partner materially participated in the partnership's business is irrelevant. Added to this amount are certain guaranteed payments under IRC Sec. 707(c) and any other separately stated items of trade or business income or expense.

Prop. Reg. 1.1402(a)-2 generally provides that a limited partner in a service partnership will also be subject to self-employment.

Furthermore, If a partner is actively involved in the partnership, he/she is subject to self-employment tax even if they are a limited partner. All partners subject to self-employment will have an amount calculated on Line 14A of Schedule K-1.

Per Schedule SE Instructions, page SE-4:

Partnership Income or Loss

If you were a general or limited partner in a partnership, include on line 1a or line 2, whichever applies, the amount of net earnings from self-employment from schedule K-1 (Form 1065), box 14, code A. General partners should reduce this amount by certain expenses before entering it on Schedule SE. See your Schedule K-1 instructions. If you reduce the amount you enter on Schedule SE, you must attach an explanation. Limited partners should include only guaranteed payments for services actually rendered to or on behalf of the partnership.