Portfolio income and net investment income on S corp

  • Creator
    Topic
  • January 20, 2017 at 7:29 pm #1445198
    jessanqi
    Participant

    hi,

    Can someone please help..

    The portfolio income includes such as: interest, dividends, annuities royalties etc are active income.

    But the S corp has subchapter C accumulated earnings and profits , and its passive investment income exceeds 25% of gross receipts, will subject to highest corporate rate. here, the passive investment income are also : dividends, interest, royalities, rents etc.

    can someone advise the difference??

    Thank you!!!

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