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J is a retired partner of JKL, a personal service partnership. J has not rendere

ID: 2330042 • Letter: J

Question

J is a retired partner of JKL, a personal service partnership. J has not rendered services to JKL since his retirement. Under the provisions of J's retirement agreement, JKL is obligated to pay to J 20% of the partnership's net income each year for the next five years. In compliance with this agreement, JKL paid J $40,000 during the current year. All of the partnership's earned income was ordinary during the current year. How should J treat this $40,000 on her tax return?

A. Long-term capital gain B. Not taxable C. Ordinary income D. Short-term capital gain

Explanation / Answer

The correct answer is C. Ordinary income

Explanation : - Since J is no more rendering services to JKL, J should treat the amount paid by JKL as ordinary income on her tax return.