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A disregarded entity is a business entity that chooses to be disregarded as separate from the business owner for federal tax purposes.
Most businesses, when they are set up, choose to be separated from their owners for liability reasons; if the business is sued, the owner cannot be brought into the suit (there are many exceptions, but you get the idea). But a "disregarded entity" chooses to be considered the same as the owner/s. This allows the business to be taxed as a "pass-through" entity, on the business owner's personal income tax return.
The most common disregarded entity is a single-member limited liability company (LLC), which can choose to be taxed as a sole proprietorship.