If you’re exploring different ways to structure your business, you may have come across something called a flow-through or pass-through entity. A flow-through entity is a business in which income is ...

When discussing the valuation of flow-through entities and interests, the focus is usually on S corporations. However, partnerships are increasingly popular entities of choice. Partnerships are ...

any states, in order to collect revenue without having to pursue nonresidents for it, have begun requiring flow-through entities (for example, S corporations, partnerships and limited liability ...

Forbes contributors publish independent expert analyses and insights. Amber Gray-Fenner covers individual and crypto taxation and IRS news. Feb 11, 2022, 12:50pm EST Apr 14, 2022, 02:06pm EDT This ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. In March 2024, the Internal Revenue Service (IRS) unveiled a revised version ...

The Tax Cuts and Jobs Act of 2017 created a new tax break, Section 199A, where individuals and certain noncorporate taxpayers can deduct up to 20 percent of qualified business income (QBI) on their ...

Gregg D. Polsky, University of Georgia Law, recently posted his paper, Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups. It is an interesting read and worth a look. H/T Tax Prof Blog.

In March 2024, the Internal Revenue Service (IRS) unveiled a revised version of Form W-9, Request for Taxpayer Identification Number and Certification, marking a significant update since its last ...