Net Earnings From Self-Employment
Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. It doesn't include income passed through to shareholders of S corporations. (2021 Pub 560, pg 5).
|Year||2009-2014||2015-2020||2021 & 2022||2023 & 2024|
If amount not shown, it was not available at publication date.