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).
