RS 01802.316 Elements of a Partnership — Operating Policy
To be a partnership for Social Security purposes, all of the following conditions must be established.
An intent on the part of two or more people to join together in good faith to carry
on a trade or business; and
Contributions of capital or services by each; and
Each having the right to participate in the management and control of the business;
Each sharing in profits or losses; and
Neither was an employee of the other.