Are C corp pass through entities in the US?

No, C corporations are not pass-through entities in the United States. Here's how they work:

1. Double Taxation: C corporations are subject to what's often referred to as "double taxation." This means the corporation itself pays taxes on its profits at the corporate tax rate, and then shareholders also pay taxes on any dividends they receive at the individual tax rate. This contrasts with pass-through entities, where the income is taxed only once at the individual owner's level.
2. Pass-Through Entities: The types of business structures that are considered pass-through entities include S corporations, partnerships, limited liability companies (LLCs), and sole proprietorships. With these entities, the income is not taxed at the corporate level. Instead, the income "passes through" to the business owners' personal tax returns, and they pay tax on it at their individual tax rates.

C corporations offer benefits like easier access to capital through the sale of stocks and a potential advantage in attracting high-quality employees with stock or stock options, which can be advantageous despite the double taxation drawback.