---
title: "Pass Through Taxation"
slug: "pass-through-taxation"
updated: 2022-07-13T21:33:54Z
published: 2022-07-13T21:33:54Z
canonical: "resourceportal.antientropy.org/pass-through-taxation"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://resourceportal.antientropy.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Pass-through Taxation

Pass-through taxation refers to when a business's taxes are not subject to corporate income tax.

- A [Sole Proprietorship](/v1/docs/sole-proprietor-vs-single-member-llc) has "pass-through taxation" because the owner is not separate from their business.
- Business income is reflected on the owner's personal income tax return and taxed at individual income tax rates.

## Related

- [Sole Proprietor vs Single Member LLC - What's the Difference? (US)](/sole-proprietor-vs-single-member-llc-whats-the-difference-usa.md)
- [Sole Proprietor (US)](/sole-proprietor-vs-single-member-llc.md)
- [Single-Member LLC (US)](/sole-proprietor-vs-single-member-llc-usa.md)