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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
Amount $550 $600 $650 $750

If amount not shown, it was not available at publication date.

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