- Articles coming soon
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.
|Previous Article||Next Article|
|Calculating the Qualified Business Income Deduction||Specified Service Trade or Business (SSTB) Definitions|
Taxpayer’s Comprehensive Guide to LLCs and S Corps : 2020 Edition
This KB article is an excerpt from our book which is available in paperback from Amazon, as an eBook for Kindle and as a PDF from ClickBank. We used to publish with iTunes and Nook, but keeping up with two different formats was brutal. You can cruise through these KB articles, click on the fancy buttons below or visit our webpage which provides more information at-