We pay our NAIC dues as a club. All members give me (the
treasurer) a check for the NAIC dues along with their
monthly payment. How do I split the check and show the dues
before I write the check to NAIC. I can put it in
miscellaneous income, but then I am afraid it will show up
on the partnership tax return.
Thanks
Anne W

The best way is to have the members make their checks out to NAIC, and
then just include their checks with your club's payment. You, then,
would only enter the club payment on the books.

If they have already made out the checks to the club, you could enter
those checks as member payments, and then write a check to NAIC for the
entire amount. If you want to allocate the member's portion equally
among members, you would enter two checks to NAIC, the club portion
being allocated by unit and the members' portion being allocated
equally.

You never want to show member contributions as miscellaneous income.

Rip West
Saint Paul, MN