Section 199A Defining Terms
By Jason Watson, CPA
Posted February 28, 2020
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.
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