for an LLC all guaranteed payments are subject to SE tax and should be included on line 14A of the K-1.
https://www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities-1
If you're a general partner of a partnership (or the equivalent in an LLC) that carries on a trade or business, your net earnings from self-employment include your distributive share of the income or loss from that trade or business. General partners must also include guaranteed payments as net earnings from self-employment.
I would rephrase the last sentence above.
General partners (or the equivalent in an LLC) must also include guaranteed payments as net earnings from self-employment.
