2.02.2 Self-Employment Income (2)

Question 問題
Based on the following information, what is the amount of Ruth's self-employment income?
- Salary from her S corporation - $10,000
- S corporation ordinary income - $25,000
- Corporate director fees - $2,500
- Guaranteed payment 特別分配支出 from partnership (Ruth is a limited partner.) - $5,000

A. $2,500

B. $7,500

C. $32,500

D. $42,500

The correct answer is 正解は、[B. $7,500] = $2,500 + $5,000
S corporationからの通常事業所得の割当ては対象とならない。
役員報酬、パートナーシップからの特別分配支出は自営業者所得の対象となる。