PARTNERSHIP

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A Partnership is a business structure that allows multiple individuals or entities to own and operate a business while enjoying the benefits of flexible management and taxation options. They can be formed under a GP, LP, LLP, or a Partnership LLC. Partnerships typically benefit from pass-through taxation, where business profits and losses are passed through to the members' personal tax returns, avoiding the double taxation faced by corporations. Partnerships also have the option to elect their tax structure to become a C Corporation if it is more beneficial for legal purposes.

Common Business Activities:

  • Creative & Media Business

  • Professional Services

  • Law Firms

  • Accounting Firms

  • Real Estate Ventures

  • Hospitality & Food Businesses

  • Tech Startups

  • Construction & Trades

  • Entertainment & Events

  • Investment & Holding Companies

  • E-Commerce & Retail

Real Estate

Rental income is money you earn from renting out property (like a house, condo, or apartment) and is typically reported on Schedule E of your personal tax return, where you can deduct expenses such as mortgage interest, property taxes, insurance, repairs, and depreciation; unlike business income, it’s generally not subject to self-employment tax, but it is still taxable and follows its own set of passive activity rules.

Rental Income Worksheet