Taxpayers Guide to LLCs and S Corps
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Section 199A Defining Terms
By Jason Watson, CPA
Posted Tuesday, October 19, 2021
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 2021-2022 Edition
This KB article is an excerpt from our 430-page book (some picture pages, but no scatch and sniff) 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 online, click on the fancy buttons below or visit our webpage which provides more information at-