Portfolio Income


Also found in: Dictionary.
Related to Portfolio Income: Passive income

Investment Income

The income one derives from capital gains, dividends, and other activities related to the purchase and sale of securities. This differs from wages and salary primarily in that one does not need to work for investment income. One can manage one's investments oneself, or one can hire a money manager to do it. Both individuals and companies can have investment income; indeed, a publicly-traded company must list its investment income on its balance sheet. Investment income is often taxed differently from other income. See also: Capital gains tax.

Portfolio Income

Portfolio income is not passive income for the passive loss rules. Portfolio income includes dividends, interest, capital gains from property that produces portfolio income, and royalties.
References in periodicals archive ?
000 Ending capital account $ 75,000 $ 0 Exhibit 2: Allocation of items to P in Example 2 Net loss from rental real estate activities $ (20,000) Portfolio income $ 5,000 Sec.
The manner in which the dividend income and operational loss in example 1 is accomplished is consistent with the way tax law treats portfolio income and operational losses from passive activities when computing taxable income.
Although the deficit in the balance on portfolio income is expected to grow larger this year, following a after deterioration in the net portfolio investment position, the increase is likely to be more than offset by an increase in net direct investment income, assuming that U.
Subparagraph 95(2)(a)(i): Portfolio Income of a Captive Insurance
However, sizable revisions occurred to portfolio income as a result of the substitution of counterpart data in the capital accounts.
Entered on line 44 of the IRS 1040 form, tax credits are a direct, bottom-line reduction of federal income tax liability from all sources of income, including active income from wages, and portfolio income from interest and dividends.
should switch to residence-based taxation of portfolio income flows.
When you sell a passive investment, you generally can use its suspended losses immediately to offset not only passive income, but any other income, including earned income or wages and portfolio income.
Portfolio income is just what it sounds like--income from stocks and bonds.
TradingBlock is dedicated to helping self-directed stock investors identify new ways for generating portfolio income, protecting hard-earned gains, and staying engaged with their investments.
Additionally, the company expanded its popular Portfolio Income Annuities to the non-qualified market in 2014, fueling annuity sales.
469(e)(1) portfolio income includes gross income from interest, dividends, annuities, or royalties not derived in the ordinary course of a trade or business (i.

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