Entity Types and Tax Classifications

Equipath supports a full range of legal entity types and their associated tax classifications.

Supported Entity Types

Type Description
LLC Limited Liability Company — flexible pass-through or corporate taxation.
Corporation C-Corp or S-Corp election.
Partnership General or Limited Partnership.
Trust Revocable or Irrevocable Trust.
Sole Proprietorship Individual business entity.
Non-Profit 501(c)(3) or other exempt organization.

Tax Classifications

For LLCs, you can specify the federal tax classification:

  • Disregarded Entity — Single-member LLC taxed as sole proprietor.
  • Partnership — Multi-member LLC with pass-through taxation.
  • S Corporation — LLC electing S-Corp status.
  • C Corporation — LLC electing C-Corp status.

Why This Matters

The entity type and tax classification affect which compliance filings are relevant. Equipath uses this information to suggest appropriate filing rules when you add registrations.

Tip: If you change an entity's tax classification (e.g., S-Corp election), update the entity record promptly so filing suggestions remain accurate.