Nangona iinkampani ze-S zihlala zijikeleze iminyaka engama-60, olu hlobo loshishino luyadideka.
Eli nqaku lucacisa ezinye iingcamango ezingalunganga malunga neenkampani ze-S.
S Corp Myth # 1 - Kwigama elithi "S corporation" okanye "S corp," i-S imelela "ishishini elincinci."
Yinto eyaziwayo engaqondakaliyo. Iinkampani ze-S, ezenziwe ngo-1958 ngomthetho, ziyi-sub-set set corporations, engekho ibhizinisi elithile. Ngamanye amaxesha abizwa ngokuba yi "Sub-S corporations" ngokubhekiselele kwiSahlulo S seSihloko 1 se-Internal Revenue Code.
I-Cor Corp Myth # 2 - Iinkampani ze-S zenziwa ngendlela efanayo neenkampani eziqhelekileyo.
I-S corporation yintlobo yenkampani, kodwa ayilwanga njengenhlangano. Iqumrhu lenziwe kuqala, ngoko i-Sub-S yerhafu yonyulwa iyonyulwa yinkampani. Ukuqulunqwa kwe-S Corp yinkqubo ebini:
1. Okokuqala, iqumrhu lenziwa (elibizwa ngokuthi " ukuhlanganiswa ") ngendlela eqhelekileyo, ngokubhalisa i-corporation kunye neefayili nezinye iifom, ezibandakanya amaNqaku okuHlanganisa , achaza indlela i-corporation eya kuqhutywa ngayo.
2. Emva koko ifom ye- S corp yokhetho kufuneka ifakwe kwi-IRS. Kufuneka ufake ifom ye-2553 ukwenza lo lonyulo.
S Corp Myth 3 # - Nayiphi na ishishini elincinci lingenza iS corp.
Kukho iimfuno ezithile kunye nemingcele yeenkampani ezinqwenela ukufaka ukhetho lwe-S corporation. I-corporation kufuneka ibe yinkampani yasekhaya, kufuneka ibe nabanini-mali abangaphezu kwe-100, enye yeklasi yesitokethi, kwaye ayikwazi ukuba yinye yeenkampani ezingabonakaliyo.
Kukho ezinye iimfuno; tshekisha kummeli wakho ngaphambi kokugqiba kwi-S corp.
S Corp Myth # 4 - Unyulo lwe-S corp lungenziwa nanini naxa emva kokuba iqumrhu lenziwe.
I-IRS idinga ukuba iSahlulo S sahluko-S singeniswe ngaphandle kweenyanga ezimbini kunye neentsuku ezili-15 emva kokuqala konyaka werhafu ukhetho luya kusebenza. Ukuqalisa, oku kuthetha umnyaka wokuqala we shishini.
S Corp Myth # 5 - Iinkampani ze-S zisebenza ngendlela efanayo ne-LLC yeenjongo zerhafu.
Iinkampani ze-S kunye ne-LLC zifana nenye into yokuba ziyindlela yokunciphisa uxanduva lwezoshishino kunye nendlela yokuhlawula irhafu ehlawulwa ngayo. Ziye zafana ngendlela yazo, kunye nebhodi labalawuli kunye nabanini-nxaxheba.
Amashishini njengeshishini loshishino lokuhlawula irhafu yengeniso kwimali engenayo yeshishini. Iinkampani ze-S,, ngakolunye uhlangothi, zihlawula irhafu yengeniso kubanini (abanini-mali).
Inkqubo yabanikazi yokuhlawula irhafu isebenza ngokuhlukileyo kwimibutho kunye neenkampani ze-S. Amashishini ahlawula irhafu yabo, kwaye abanini banokuhlawulwa kwiirhafu abafumanayo okanye kwingeniso yabo yengqesho, ukuba basebenze njengabasebenzi kwi-corporation.
Abanikazi be-corporation bahlawulwa ngolu hlobo ngendlela efanayo njengabalingani kubambiswano kunye nabanikazi be-LLC. Imali engenayo okanye ukulahlekelwa kweshishini idluliselwa kubanikazi, kuxhomekeke kwisivumelwano phakathi kwabanikazi.
Le rhafu ichazwa kwerhafu yengeniso yabanikazi ngabanye. Umnini ngamnye ufayile iShedyuli K-1 ibonisa isabelo sakhe semali engenayo. Le ngeniso yongezwa kwibuyisela yerhafu yomntu.
S Corp Myth # 6 - Abanikazi beenkontileka ze-S corporation banokuphepha ukuhlawula irhafu.
Kuyinyaniso ukuba abanikazi be-S corporation akumele bahlawule irhafu yerhafu, kodwa abakwazi ukuphepha iirhafu ze-FICA ukuba zisebenza kwi-corporation. Iirhafu zengqesho yokuzihlawula zentlawulo ezihlawulwa ngabanini-shishini bezoKhuseleko loLuntu kunye neMedare. Zilingana neentlawulo zeFICA , ezabelwana ngabasebenzi nabaqeshi.
Abanikazi be-corporation abasebenza kwishishini ngabasebenzi kwaye kufuneka bahlawule irhafu ye-FICA. Abanikazi benkampani kufuneka bahlawule ngokwabo umvuzo ofanelekileyo.
I-Cor Corp Myth # 7 - Abanini-nkampani abanokukhusela ukuhlawulwa kabini.
Le nkolelo iyinyani; Abanikazi beenkontileka ze-S abanakho ukuhlawula irhafu yerhafu; Le ngenye yeenzuzo eziphambili ze-S corporation status .
Ukuhlawulwa kweerhafu kabini kubanikazi abanini-zimashishini kubangelwa yinkampani ekuhlawula irhafu yengeniso, ke abanini-zimali bahlawula irhafu yengeniso kwizabelo abazifumanayo. Ekubeni i-S corporation ayihlawuli irhafu yengeniso njengenhlangano yoshishino, abanini banokuphepha ukukhutshwa kwentlawulo kabini. Abanikazi be-corporation kuphela bahlawula irhafu njengabantu ngabanye; Iinkampani ze-S ezingenayo izabelo.
Ukuzikhusela. Ulwazi olukule nqaku alujoliswanga ukuba lube nalo, kwaye alufanele luthembeke, njengeluleko lezomthetho. Umbhali akenzi namabango malunga nokugqiba okanye ukuchaneka kolwazi. Imimiselo yaseburhulumenteni neyelizwe ishintsha rhoqo, kwaye yonke imeko yezoshishino iyingqayizivele. Ngaphambi kokuba wenze nayiphi na irhafu okanye izigqibo zomthetho, qhagamshelana kunye noogqirha bakho berhafu kunye nommeli wakho.