RS 01802.306 Earnings from Partnerships — Operating Policy

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

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

  3. 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.


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http://policy.ssa.gov/poms.nsf/lnx/0301802306
RS 01802.306 - Earnings from Partnerships -- Operating Policy - 09/04/2012
Batch run: 09/04/2012
Rev:09/04/2012