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A pass-through entity is a business whose owners claim the income on their own income tax returns based on their share of profits or losses.
Pass-through entities include:
- Disregarded entities, such as single-member limited liability companies (SMLLCs)
- S corporations
- Limited Liability Companies (LLC) taxed as partnerships or S corporations
Pass-through entities generally do not pay income tax, but may be responsible for withholding tax on behalf of their owners or shareholders.
Some owners may elect to have the pass-through entity pay a composite tax on their behalf.