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How is dividend and interest income calculated for partnerships?

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

1210. How is dividend and interest income calculated for partnerships?

Partnerships are treated as individuals when it comes to the dividend and interest exclusion. Dividends and interest on securities held for investment are excluded from net earnings of the partners. However, if a partnership is in business as a securities dealer, income on the securities held for resale by the partnership is included as net earnings of the partners.

Last Revised: March, 2001


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Not affiliated with the US Social Security Administration