What is a pass-through entity?

A pass-through entity is any entity treated as a partnership, subchapter S corporation, or trust for federal income tax purposes. For more information, please see the instructions for the following forms and schedules, as applicable.

For tax years ending on or after December 31, 2014:

For tax years ending before December 31, 2014:

Prior year forms and instructions for each tax type can be found by clicking the "Prior Years" link on our Business Tax Forms page and selecting the corresponding year.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.