By Jason Watson, CPA
Posted Wednesday, November 1, 2023
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.
Jason Watson, CPA, is a Senior Partner of WCG CPAs & Advisors, a boutique yet progressive tax,
accounting and business consultation firm located in Colorado serving clients worldwide.
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Taxpayer's Comprehensive Guide to LLCs and S Corps 2023-2024 Edition