RS 01802.306 Earnings from Partnerships — Operating Policy

1. a. 

   The partnership must be carrying on a trade or business in order that a partner's share of earnings be considered NESE.

2. b. 

   The earnings must not be excluded as rent, dividends, etc.

3. c. 

   The individual members of the partnership are considered to be self-employed, and are credited with their distributive share of ordinary partnership income, whether or not actually distributed. See RS 01802.360 and RS 01802.375.