I-Ventity Joint Venture kunye ne-Same-sex Spouses
Ukususela ngoJuni ka-2015, umtshato wesini ngokwawo usemthethweni kuwo onke ama-50.
Akukacaci ukuba i-IRS iya kuqwalasela njani imitshatweni yobulili obufanayo kwimeko yomsebenzi ohlangeneyo. Funda le nqaku malunga nokuhamba kunye neqabane lakho o fumana ulwazi oluninzi.
Iinkcukacha malunga nendlela IQumrhu eliQinisekileyo lokuQinisekisa eliSebenzayo
QAPHELA: I-Ventity Joint Venture iyimfuneko enzima. Ngaphambi kokuba uzame ukufakela irhafu kwiqabane lamashishini amabini, qhagamshelana nomcebisi wakho werhafu wengcali okanye ubiza i-IRS.
- Abatshatileyo banebhizinisi elingekho nkampani. I-IRS ibonisa ukuba ukuba zonke iimeko zidibeneyo, unokukhetha ukwenza ifayile njenge-joint joint venture endaweni yobambiswano. I-IRS ingabandakanyi ngokukodwa abatshatileyo "kwimbutho yomthetho karhulumente" (kubandakanywa nenkampani ejongene noxanduva okanye ubambiswano obuthathaka). Ngoko ukuba une-LLC, awukwazi ukusebenzisa ukhetho lonxibelelwano oluhlangeneyo (ngaphandle kokuba i-LLC kwimeko yepropati yoluntu ingavunyelwa ukuba yi-QJV).
- Ukuze ufaneleke, abafazi kufuneka bahlanganyele izinto zengeniso, inzuzo, ukulahlekelwa, ukuncitshiswa, kunye nekhredithi ngokuhambelana nomdla weqabane ngalinye kwi-shishini.
- Abafazi kufuneka babe ngabalingani kuphela kwaye bobabini bomtshato kufuneka bathathe inxaxheba kwishishini. Izabelo ezahlukileyo kwi-shishini zimiselwe kwisivumelwano sobambiswano.
- Bobabini abatshatileyo bafake iShedyuli C eyahlukileyo, babonisa isabelo somntu semali engenayo, ukuxothwa, kunye nayiphi na inzuzo / ilahleko.
- Bobabini abatshatileyo bafaka iShedyuli SE eyahlukileyo, kubonisa ukuba imali yokufumana ingqesho yomntu.
- Unyulo lwe-joint venture luhlala lusebenza ngokukhawuleza nje xa abatshatileyo behlangabezana neemfuno.
- Ukuba ukubuyiswa kwebhizinisi kufakwe kunyaka odlulileyo njengentsebenziswano, ubambiswano lubonwa ukuba luphelile ekupheleni konyaka odlulileyo.
Umzekelo wendlela i-QJV isebenza ngayo
UJim no-Sally baqabane abanobambisene nabo baqeshwe njengobambiswano. Bobabini babe nobulungu be-50% kwinkampani. Basenokufaka ifayile njenge-Sole Proprietorship (1) nganye yokugqiba iShedyuli C ekuboniseni isabelo sabo semali engenayo, ukuchithwa, nemali engenayo / ilahleko, (2) nganye yokugqiba iShedyuli SE ibonisa isabelo sabo seerhafu yokuqeshisa (Social Security) kunye neeMedare).
Ezinye iingqwalasela zerhafu kwiQumrhu lokuQinisa eliQinisekileyo
- ZoTywala. Omnye wabatshatileyo makanyulwe ukuba abe noxanduva lokubika kunye nokuhlawula irhafu yengqesho, kubandakanywa irhafu yengeniso, iirhafu ze-FICA (Ukhuseleko lwezeNtlalo kunye neMatriki), kunye neerhafu zengqesho, Qaphela ukuba lo xanduva lomntu, kwaye ukuhluleka ukuhlawula irhafu kubangele uxanduva lomntu ngamnye.
- Inombolo yesazisi yomqeshi (i-EIN): Njengoko umlingani ngamnye kwi-QJV uphathwa njengomnini wedwa, i-IRS ithi inokusebenzisa iiNombolo zoKhuseleko loLuntu njengezihlomelo ngaphandle kokuba i-EIN iyadingeka kwezinye iinjongo.
Ukuzikhusela: Ulwazi olukule nqaku nakweli sayithi alujoliswanga ukuba irhafu okanye isiluleko somthetho. Yonke imeko yoshishino iyahluke, kwaye imimiselo nemithetho iyashintsha rhoqo. Qhagamshelana nabacebisi bakho beerhafu nabomthetho ngaphambi kokuba wenze izigqibo zoshishino.