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Flow-through and Partnership Tax Compliance

Strategic tax services for pass-through businesses and partnerships

The benefits and tax obligations of operating flow-through entities and pass-through businesses are more complex than ever. Regulations continue to change the thresholds and treatment of both revenue and expenses for many organizations. This requires many business owners and members of flow-through partnerships to expend more effort to understand the impact on their business and ensure tax compliance.

Deloitte specialists in flow-through and partnership tax compliance can help you understand and evaluate the tax-rate reductions, incentives, and thresholds applicable to your current business, and compare whether a flow-through partnership or S corporation (S corp) structure is still the right approach to meeting your business goals. We understand that grappling with pass-through entity tax regulations can take significant time away from your core activities. At Deloitte, we will work with you to consider new benefits and explore issues that could affect your choice of entity tax decisions.

Our teams go beyond the math of tax liability to assess factors that can help you align business strategy, tax strategy, and entity election decisions. These factors include the expected duration of and growth path for your pass-through or flow-through business, the timing of exit strategies or potential changes in ownership and leadership, and an analysis of how the business creates value today and in the future.

Whatever the future brings in terms of evolving your business and legislators’ plans to revise rules for flow-through and pass-through businesses, Deloitte professionals can help you maintain tax compliance and understand, prepare for, and manage the intricacies of pass-through entities.

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Michael Peter Fiore

Michael Peter Fiore

Regional Managing Partner, Southeast Asia Tax & Legal

Michael is the Regional Managing Partner for the Tax & Legal practice in Deloitte Southeast Asia. He also leads the Business Process Solutions (BPS) business in Thailand. With more than 28 years’ expe... More

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Melisa Himawan

Melisa Himawan

Indonesia Tax & Legal Leader

Melisa is the Indonesia Tax & Legal Leader. She has 24 years professional experience in auditing and tax work. She has served many of the large global multinationals clients in diverse industry. She i... More