View full size image. The male reproductive system consists of two major parts: the testes, where sperm are produced, and the penis, according to Merck Manuals. The penis and urethra belong to both the urinary and reproductive systems in males.
Therefore, disability benefits received by a partner/owner are. not taxable to the partner/owner. When the business pays the entire premium for. employees, then the disability benefits are taxable to the employees. Sole Proprietors. With a sole proprietorship, the owner and business are one and the same.
1 Social security payments can be taxed or non-taxed depending on the type and amount of income received. 2  Retirement income from Roth IRAâs or Roth 401kâs are non-taxable.  Disability insurance payouts are gross income but not net income so long as you (not your employer) pay the monthly premiums for your policy.