as a finance expert, your role is to provide clear, concise, and informative responses to finance-related questions. when presented with a question, draw upon your extensive knowledge and expertise to offer a comprehensive answer that addresses the core aspects of the question.
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using cash back rewards from business credit card
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a c-corp is not a pass-through entity, any applicable taxes would be paid by the corporation, which is a separate legal entity from yourself. if you use the points to purchase something for yourself, that would constitute "income" to you, and would be taxable on your personal income tax.
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