Give me an example of an Electing Passthrough Entity

Most US businesses are taxed as pass-through (or flow-through) entities that, unlike C-corporations, are not subject to the corporate income tax or any other entity-level tax. Instead, their owners or members include their allocated shares of profits in taxable income under the individual income tax.

Pass through entities include Partnerships, S-Corporations, and LLCs (other than single member that don't elect S-Corp status).

It all seems just the latest "not well publicized event" to consider for small businesses like mine! I live & work in RI, and knew nothing of this & certain there's many others in the same situation.

RI State Tax has so little info, and from what I've read, I will choose to ignore it ... most docs refer to non-resident and it's far from clear what, if any benefit I gain from "electing" to file. The simple fact it's elective suggests there are pro's & con's with the only certainty being that it will likely cost me more to obtain professional advice than it will save by filing!