Final answer:
Self-employment tax applies to partnership income but not to gains on real estate, dividends, or interest from savings accounts.
Explanation:
Self-employment tax applies to earnings from self-employment activities. In this case, a partner's distributive share of partnership income may be subject to the self-employment tax as partnerships pass profits and losses through to partners, making them subject to this tax.
However, gain on sale of real estate is usually not subject to the self-employment tax unless the taxpayer is in the business of selling real estate as a trade or business.
On the other hand, dividend income from stock and interest on a savings account are typically not subject to the self-employment tax as they are considered investment income.
Learn more about Self-employment tax and different types of income here:
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