Section 199A Defining Terms
Posted November 23, 2018
Pass-through entities and structures include-
- Sole proprietorships (no entity, Schedule C).
- Real estate investors (no entity, Schedule E).
- Disregarded entities (single-member LLCs).
- Multi-member LLCs (Form 1065).
- Any entity taxed as an S corporation (Form 1120S).
- Trusts and estates, REITs and qualified cooperatives.
Taxpayer’s Comprehensive Guide to LLCs and S Corps : 2019 Edition
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