A partnership's ordinary business income is taxed in the following way:

	The income earned by the partnership is taxed to the entity and the partnership is responsible for paying any tax due.
	Only the managing partners are individually taxed in a general partnership.
	All partnership income is passed through to the individual partners who pay tax on their share of the income.
	The ordinary income is always considered self-employment income to each of the partners in all types of partnerships.