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SEP - Guaranteed Payment to Parnter Question

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    SEP - Guaranteed Payment to Parnter Question

    Has anyone had a situation with a partnership return where one partner receives a guaranteed payment to partner and the other doesn't? In the situation I have, I am curious how this affects the SEP contributions for each partner. Does the partner who receives the "guaranteed payment to partner" + 1/2 of the partnership income get a greater contribution for his SEP than the partner who only receives 1/2 of the partnership income?

    Example:

    Guaranteed payment to partner: $52,000 ($1,000) per week for Partner A

    No guaranteed payment to partner for Partner B.

    At year end, business had ordinary business income of $100,000.

    Does partner A get to do a SEP based upon $102,000 or just the $50,000 (1/2 of $100,000). Any help and comments are appreciated!



    Mo
    Last edited by Mo Sheets; 03-15-2014, 09:46 PM.
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