不需要LLC也可以享受

来源: 2018-07-09 11:13:14 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

https://www.nolo.com/legal-encyclopedia/the-new-pass-through-tax-deduction.html

You Must Have a Pass-Through Business

You have to have a pass-through business to qualify for this deduction. A pass-through business is any business that is owned and operated through a pass-through business entity. This includes any business that is a:

  • a sole proprietorship? (a one-owner business in which the owner personally owns all the business assets)  You owning your house 
  • a partnership  You and your spouse owning  house
  • an S corporation
  • a limited liability company (LLC), or  there is really no need to form LLC ONLY for this purpose. 
  • a limited liability partnership (LLP).