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A qualified Profit Sharing plan invests in a limited partnership (as a limited partner). The partnership issues the plan an annual Schedule K-1 (Form 1065). The K-1 shows ordinary income from trade or business to be $ XXXX.

My Question:

Does the Plan have to file an annual Form 990-T and report that ordinary income as taxable ?

(I can easily understand how a general partner would be subject to the 990-T tax in such a situation.... but I have a hard time seeing how a limited partner would be subject to the 990-T tax).

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