Entity Taxation

  • 7 Posts
  • 1 Sections
  • 1 Types
Entity Taxation
Pass-Through Entity
Entity Taxation
A pass-through entity is a business structure in which income generally passes through to owners rather than being taxed only at the entity level.
Read more about Pass-Through Entity.
Entity Taxation
Sole Proprietorship Tax
Entity Taxation
Sole proprietorship tax refers to the tax treatment of business income reported directly by an owner rather than through a separate taxed entity.
Read more about Sole Proprietorship Tax.
Entity Taxation
Partnership Tax
Entity Taxation
Tax treatment of partnership income, typically reported through Form 1065 and then allocated to partners through Schedule K-1.
Read more about Partnership Tax.
Entity Taxation
S Corporation Tax
Entity Taxation
Tax treatment of an S corporation, commonly reported through Form 1120-S with owner-level items flowing out through Schedule K-1.
Read more about S Corporation Tax.
Entity Taxation
C Corporation Tax
Entity Taxation
Tax treatment of a C corporation, where the entity itself files and is treated as the taxpayer through Form 1120.
Read more about C Corporation Tax.
Entity Taxation
Corporate Income Tax
Entity Taxation
Corporate income tax is the tax imposed on taxable income at the corporate entity level rather than only through owner-level reporting.
Read more about Corporate Income Tax.
Entity Taxation
Entity Taxation
Entity Taxation
Business-structure terms that explain whether income is taxed at the entity level or passes through to owners.
Read more about Entity Taxation.