I have a client that has become a 3rd party payment facilitator through Vantiv. The client provides the funding instructions for the credit card transactions and Vantiv makes the transactions occur as per instructions. It's all very automated although there was some initial programming involved to make it all interact. My client receives a small portion of each transaction as payment for supplying the funding instructions. I'm not clear on how to declare this type of income? Is this regular income that is subject to all the regular reporting or is this a different type of income? This isn't the usual, I went into the work field and did some work and was paid for that work income. The client's entity type is a domestic LLC electing partnership treatment (so it's completely a pass through). I appreciate the help.