Yiyiphi iLungu eliLungu eliNye eliPhathelene neNkampani ye-Limited Limited
Inkampani ejongene nokunyanzela ilungu elilodwa (SMLLC) yinkampani ejongene nokunyaniseka (LLC) enomnikazi omnye. I-single-member LLC yinkampani yoshishino ebhalisiwe kwimeko apho inkampani yenza ishishini. Igama elilodwa ilungu liyakwazi ukuba i-LLC inomnikazi omnye, kwaye abanini be-LLC babizwa ngokuba "ngamalungu." Njengenkampani ejongene nokunyaniseka, i-LLC-member member LLC inezo zonke iingenelo - kunye nokungahleleki - kuzo zonke iinkampani ezinobunzima.
Umnini we-SMLLC
Izinto ezibini ezibalulekileyo zenza umnikazi we-LLC ahluke kumnini wenkampani.
- Umnikazi we-LLC akahlawulwa umvuzo; yena akayena umqeshwa. Kunoko, umnini uthabatha imali ngaphandle kweshishini njengoko kufuneka kwiindleko zendleko.
- Umnini we-LLC ubeka imali kwi shishini njengoko kuyimfuneko, ngokwenza igalelo eliyinkunzi kwiimali zakhe.
Izinzuzo zeLungu eliLungu-elilodwa kwi-Sole Proprietorship
Nangona zombini i-LLC-Member ilungu kunye ne-sole proprietorship yile mibutho yoshishino, zineenzuzo ezithile zokuba ne-sole proprietor ishishini libe yilungu elilodwa-LLC:
- I-SMLLC ngoku iqumrhu elithile elivela kumnini walo. Akusekho idibene kunye kwaye ichongiwe nomnikazi kwiinjongo zerhafu okanye uxanduva.
- I-SMLLC ibonwa njengebhizinisi elisemthethweni, kunye ne "LLC" efunekayo ifakwe igama lebhizinisi.
- I-SMLLC yenziwa ngaphakathi kwiphondo kunye nenxalenye yenkqubo yokuvunywa kukubhaliswa kwegama lebhizinisi, ngoko akukho nanye ibhizinisi kwilizwe lingasebenzisa elo gama. (Umnikazi wedwa unokuphinde abhalise igama lebhizinisi kunye nelizwe, kodwa yinkqubo eyahlukileyo.)
Indlela yokwenza i-Single-Member LLC
Ukwenza i-LLC ilungu elilodwa , kufuneka uhambe kwisebe likarhulumente lakho (ukwahlula ishishini) ukuze ufumane ulwazi malunga nenkqubo, kubandakanywa ukufaka iiNqaku zoMbutho (okanye iSatifikethi soMbutho kwiindawo ezimbalwa) kunye nokuhlawula umrhumo wokufaka. Emva kokufakela ukubhaliswa kwelo shishini, kufuneka uqwalasele ngokucwangcisa isivumelwano sokusebenza (esifana nemithetho-mthetho ye-corporation), ukuchazela indlela oza kuqhuba ngayo eli shishini.
I-SMLLC njengeQumrhu elinganakwa
I-SMLLC yintlobo eqhelekileyo yenkampani engalahliwe, oko kuthetha ukuba ishishini linyanzelwanga kumnini walo ngenjongo yengeniso yerhafu, oko kuthetha ukuba umnini ufayile iShedyuli C njengenxalenye yokubuyiswa kwentela yomntu. Kodwa i-SMLLC ithathwa njengeziko elihlukeneyo ngenjongo yokuhlawula irhafu yengqesho (ukuba ishishini linabasebenzi) kunye neerhafu ezithile (ukusetyenziswa) irhafu . Olunye ulwazi malunga nale ngxaki lufumaneka kweli nqaku: Iingxelo zeRhafu kunye nezoMfanelo kwiiNkampani ezingalawulwayo .
Indlela iLungu eliLungu eliLodwa eliTekisiwe
I-LLC yelungu le-single liphantsi kweentlobo ezahlukeneyo zerhafu kunye nekarhulumente njengentengiso yoshishino. Ezi ntlawulo zifana neentlawulo zenye iindidi zamashishini, kodwa indlela yokuhlawula ihlukile kwi-SMLLC.
- Intlawulo yeRhafu yeRhafu. Njengoko kuphawuliwe ngasentla, ngenxa yokuba i-LLC ayikho into ehlawulisayo, i-IRS ikhethe ukuba i-LLC-member member i-LLC kufuneka ihlawulwe njengabanikazi bodwa. I-LLC enye ilungu libiza iingeniso zerhafu yeshishini kwiShedyuli C. Imali engenayo kule shishini ihlanganiswe neminye ingeniso kwimbuyekezo yerhafu yomnini.
- Irhafu yengqesho. Abanikazi be-LLC abanamalungu angabodwa, njengabanikazi bodwa, bathathwa njengabasebenzi abaqeshwe ngabanye kwaye abangekho abasebenzi bezoshishino zabo. Njengabantu abaqeshwe ngabanye, abanikazi bodwa be-LLC kufuneka bahlawule irhafu yerhafu yokuzimela (Ukhuseleko lweNtlalo kunye noTywala) ngamnye ngonyaka, ngokusekelwe kwingeniso yabo yomhlaba kwi-shishini.
Inombolo yesazisi yelungu elilodwa
Isidingo se-single-member ilungu le-ID yeNombolo ye-ID yomqeshi, nokuba ngaba ishishini alikho nabasebenzi. Uninzi lweebhanki zifuna i-EIN ukuvula i-akhawunti yebhanki yebhanki.
Ukuba i-single-member LLC iyinkampani engekho phantsi (njengoko ichazwe ngentla), kufuneka usebenzise id id yakho yerhafu yecala (kungekhona i-EIN) xa ugqiba ifom ye-W-9 njengonkontileka ozimeleyo. Fumana ulwazi oluthe xaxa malunga neenombolo ze-ID kunye ne-ID yerhafu.