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  2. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    In a November article, The New York Times reported that the tax bill would "[r]educe the pass-through tax rate to 25% regardless of income level. Since 95% of businesses are incorporated as pass-through entities [12] Examples include "sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their ...

  3. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    For U.S. federal income tax purposes, an LLC is treated by default as a pass-through entity. [24] If there is only one member in the company, the LLC is treated as a "disregarded entity" for tax purposes (unless another tax status is elected), and an individual owner would report the LLC's income or loss on Schedule C of his or her individual ...

  4. Low-profit limited liability company - Wikipedia

    en.wikipedia.org/wiki/Low-profit_limited...

    Both of these elections are considered pass-through taxation because the profits/losses and thus taxes of a business are directly passed on to the members via their individual tax returns. When taxed as a C-Corporation, the entity will pay corporate taxes before profit is distributed to members who will also be required to pay tax on their gains.

  5. Small business owners, independent contractors and gig workers soon will be getting 1099-K tax forms if they used any payment platform on which they had at least $5,000 in business transactions in ...

  6. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Since January 1, 2018, the nominal federal corporate tax rate in the United States of America is a flat 21% following the passage of the Tax Cuts and Jobs Act of 2017. State and ...

  7. Foreign corporation - Wikipedia

    en.wikipedia.org/wiki/Foreign_corporation

    If the company is taxed as a pass-through entity, it may be required to file a partnership return in the state (or states) that it has filed a foreign corporation. If the company is taxed as a C-Corporation , then it may have to pay income taxes to the state (or states) it has filed a foreign corporation, in proportion to the income generated ...

  8. Ohio launches tax credit program for Commercial Driver's ...

    www.aol.com/ohio-launches-tax-credit-program...

    The Commercial Driver's License (CDL) Training Program will provide $3 million in tax credits to Ohio employers to support the upskilling of ... Nov. 14—COLUMBUS — Ohio Gov, Mike DeWine, Lt ...

  9. Expansion of Ohio sales-tax holiday for 2024 adds restaurant ...

    www.aol.com/expansion-ohio-sales-tax-holiday...

    But the 10-day sales-tax waiver on dine-in meals will save Ohioans a bit of cash. Expansion of Ohio sales-tax holiday for 2024 adds restaurant meals to annual exemption Skip to main content