Ukunikela okanye Ukuguqula Impahla kwi-S yakho Corporation
"Sitshintshile i-proprietorship yethu kuphela kwi-S Corporation. Ngoku ndinomsebenzi ngandlela-thile ekutshintshiseni i- asethi yezoshishino ukusuka kwelinye iqumrhu ukuya kwelinye. Kusuka kwinto endikwazi ukuyifumana, oku akuwona umsebenzi olula. Ndiyakholelwa ukuba ukuhla kwexabiso kwipropati yethu yeshishini kwathathwa phantsi kweCandelo 179. Naliphi na icebiso? "
Okokuqala, makhe ndivule ngokumisela i-S-corp.
Ndiyicinga ukuba enye yezinto ezintle kunazo zonke umntu onokuzenza ukukhusela ishishini lakhe elincinci kunye nokwandisa inzuzo zerhafu . Ukwahlula iimali zakho zezoqoqosho kwiimali zakho zemali.
Ipropati inikezelwa kwi-S-Corporation
Xa iqalisa ishishini elitsha, abanini-mali babanikela ngemali, izixhobo, impahla kunye neenkonzo kwi-corporation. Eli liyinkunzi yoshishino lokuqala. Yonke into enikezwe kwi-corporation iba yintlawulo yexabiso lempahla.
Ukutshintshana ukunikela ixesha, imali kunye nepropati, umnini-zimali ufumana i-akhawunti enkulu kwigama lakhe esibonisa isabelo sakhe sexabiso eliyinkunzi kwinkampani entsha. Umnini-shareholder angayithengisa isabelo sakhe se-S-corp ukuze nayiphi na inzuzo okanye ukulahleka kwi-stock stock esele ibalwa njengenzuzo enkulu kwiimpahla okanye kwiimali zobudlelwane. Umnini-sabelo kufuneka aqonde isiseko sakhe serhafu kutyalo-mali ukuze abale inzuzo okanye ukulahleka.
Siseko soRhafu
Ixabiso lepropathi liba liziko lenkampani xa linikezelwa okanye lihanjiswa kwi-S-corp.
Ixabiso lelo propati longezwe kwi-akhawunti enkulu yomnini-nxaxheba owanikele. Masithi ndinganikela ngekhompyutheni yam entsha kwi- S-corporation yam esanda kuqulunqwa. "Ilungelo elitshintshileyo" lekhompyutheni liyi $ 1,500. Ukongezelela ukunikela ngekhompyutheni yam, ndinegalelo le-$ 10,000 ngemali. Nantsi indlela i-akhawunti yam enkulu inokujonga ngayo:
Imicimbi yabanini (njengokuba kuya kubonakala kwiphepha lokulinganisela lenkampani)
I-akhawunti yeWilliam yeNtengo
Inkcitho ye $ 10,000
Izixhobo ezili-1,500
Iyonke Imali eyi-11 500
Igalelo lam lilonke lemali kwi-S-corp li-$ 11,500. Ndiya kubala inzuzo okanye ilahleko yam inkunzi ngokusekelwe kule mali xa ndiza kuthengisa isigxina sam kwinkampani.
I-Akhawunti yeeNkcazo kwiNgalelo
Umbuzo wam umbuzo wendlela yokuphendula ngokufanelekileyo imirhumo yepropati kwiShedyuli ye- S kuphela yenkampani yakhe ye- S-corporation . Ngokutsho kwe-IRS Publication 551, isiseko senkampani kwipropati enikeziweyo yincinci encinci yexabiso layo lemarike elifanelekileyo okanye isishwankathelo esilungisiwe. Isixa esilungisiweyo yindleko yoqobo kwipropati kunye naluphi na uphuculo, kunye naliphi na indleko zokuthenga, kunye naliphi na indleko zokuthengisa, ukunciphisa nayiphi na ixabiso lokunciphisa.
Kwimeko ekhankanywe apha ngasentla, ndinike ikhompyutha entsha, iinyanga ezithandathu nje ubudala, kwi-S-corp entsha. Ndimele ukubala amanani amabini ukuze ndifumanise ixabiso lentengo yam enkunzi kwaye ndibale isiseko senkampani yokunciphisa ixabiso: ixabiso lemarike elungileyo lekhompyutheni kunye nezilungiso zekhompyutha. Nazi izibonelo ezimbini.
Umzekelo # 1
Ikhompyuter yayiyimpahla yam. Andizange ndiyisebenzise njengepropati yeshishini kwaye ayizange ibange nayiphi na ukwehla kwexabiso .
Ndathenga i-computer ye-$ 2,000, equka iindleko zokuthunyelwa kunye nerhafu. Isiseko sam esicwangcisiweyo kwikhompyutya siya kuba ngale ndlela:
Iindleko ezi-2,000 zama-original + $ 0 ukuphucula + i-$ 0 zindleko zokuthenga kuba ukuthunyelwa kunye neerhafu sele zifakwe kwixabiso lokuthenga + iindleko zokuthengisa ezi-$ 0
Emva koko kufuneka ndifumene ixabiso lemarike elifanelekileyo kwikhompyutha. Ndiza kujonga iiwebhusayithi ezahlukeneyo ezifana ne-eBay kunye ne-craigslist. Ndingafumanisa ukuba imodeli yam khomputha iyathengisa i-$ 1,500 efanelekileyo kwimeko. Ukuba ndiza kuthengisa ikhompyutha yami ngale ndlela, ndingalindela ukufumana i-$ 1,500. Ngoko ke yi-FMV yekhompyutheni yam.
Xa ndinika ikhompyutheni yam kwi-S-corp yam, ikhomputha ixabiswa ngaphantsi kwesiseko sayo esitshintshileyo okanye ixabiso lentengiso elifanelekileyo. Ixabiso lekhompyutheni li-$ 1,500 kuba lo mncinane kula manani amabini.
I-akhawunti yam enkulu inyuke nge $ 1,500 kwaye i-corporation ingasebenzisa i-$ 1,500 njengesiseko sayo sokunciphisa ikhompyutha.
Umzekelo # 2
Ikhompyutheni yipropati yam ishishini. Ndasebenzisa ikhompyutha njengonkontileka ozimeleyo kwaye ndinciphisa iindleko zayo kwiShedyuli C. Ndiyithenge i-$ 2,000, eyayiquka ukuthunyelwa kunye nerhafu. Ndathenga ikhompyutha ngoJuni 2015 kwaye ndathatha iCandelo le-179 ukwehla kweCandelo loCwangciso lwe-2015, ukukhetha ukubiza iindleko ezipheleleyo zekhompyutha yam kunyaka wokuqala. Isiseko sam esicwangcisiweyo kwikhompyutha lulandelayo:
Iindleko eziphambili ze-$ 2,000 + $ 0 zentuthuko + iindleko zokuthenga ezi-$ 0 ngenxa yokuthunyelwa kunye nentlawulo kufakwe + iindleko zokuthengisa ezi-$ 0
Kanye njengoko kuMzekelo # 1, ixabiso lemarike elungileyo lekhompyutha liyi-$ 1,500. Inani elincinci lala mabini manani li-$ 0, ngoko ke ikhomputer yam ngeli xesha lixabiswa kwi-$ 0. I-akhawunti yam enkulu inyuselwa ngu-$ 0 kwaye i-corporation ayikwazi ukunciphisa ikhompyutheni kuba isiseko senkampani kwikhompyutheni nayo i-$ 0.
Ukuba i-S-Corp yayiza kuphuma iphinde ithenge ikhompyutha efanayo ne-$ 1,500, inkampani ingayinciphisa. Inkampani iya kuba nesiseko esinokuqinisekiswa kuyo, oko kukuthi intengo yokuthenga. Ibhizinisi lingakhetha ukuthenga ikhompyutha kuwe, kodwa oko kuya kuba nefuthe kwiirhafu zakho zentlawulo ngeendlela ezimbini:
- Iakhawunti yakho enkulu ayiyi kunyusa okanye yehla ngenxa yokuba awuzange unikezele ipropati kwinkampani.
- Uya kufuneka ufumane inzuzo eqhelekileyo ekuthengisweni kwepropati yeFom kwi-Fomu 4797. Uya kuba nenzuzo kuba sele usuyanciphise isiseko sakho kwisakhiwo kwi-Zero ngokusebenzisa iSigaba 179. Ukuba inkampani ihlawula i-$ 1,500 kwikhompyutha yakho, uya kuba ne-$ 500 yezibonelelo eziqhelekileyo ezihlawulwa irhafu kwiimali zakho eziqhelekileyo zerhafu, kungekhona ixabiso lentlawulo yexabiso lentlawulo.
Ngoko impendulo emfutshane kumbuzo womfundi yile: Ukuba uhlawule iindleko ezipheleleyo zepropati yakho yeshishini usebenzisa iCandelo le-179, isiseko sakho esitshintshileyo kwipropati sisona. Xa uguqula ipropati yakho yeshishini ukuya kwi-S-corp, i-S-corp ilifa ilifa lakho elitshintshileyo, elisoloko linjalo.
QAPHELA: Imithetho yerhafu iguquka rhoqo, kwaye kufuneka uqhagamshelane neengcali zerhafu malunga neengcebiso eziphezulu. Ingcaciso equlethwe kule nqaku ayijoliswanga njengengcebiso yerhafu kwaye ayifaki indawo yeengcebiso zerhafu.