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Item 44 - Total salary and wage expenses (partnership return)

Label L—Total salary and wage expenses

The amount at label L must reflect an amount calculated for tax purposes.

A partner cannot be an employee of a partnership. You can't claim a deduction for partners’ salaries, nor can partners’ salaries create or increase a partnership loss.

Total salary and wage expenses code

If you've entered an amount for salary and wage expenses at this item, you must also enter a code. Select the relevant code from the list provided to the right of label L.

We've provided a generic schedule at this item for dissection and record keeping purposes.

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