Indlela Umyeni-Ibhinqa Lomfazi Unokunyulwa Ukuba Lingabanjiswa Njengobambiswano
I-IRS iyaqaphela ukuba ishishini elinamalungu amabini abatshatileyo lihlukile, ngoko i-IRS yenza ikhefu kulolu hlobo lweshishini, ukwenza kube lula ukuba abafazi abini bafake iintlawulo zerhafu ngaphandle kokufakela ukubuyiswa kwentela yobambiswano obunzima. I-IRS ibiza olu hlobo loshishino ngeQumrhu EliQinisekisiweyo eliQinisekileyo (QJV).
Iyintoni injongo yeQumrhu lokuQinisa eliQinekileyo?
Ngokukodwa, ngababini ababini abashishini kunye. Bahlobo luni loshishino abanalo? Akunakuba ngumnikazi wedwa, kuba lowo ngumntu oyedwa kwishishini. Kodwa abantu ababini bangakwazi ukwahlula inzuzo (okanye ilahleko) yoshishino lobambiswano kwaye umntu ngamnye unokuyifaka iShedyuli C ngenxalenye yabo yengeniso kunye neendleko. Kumele bafake i-tax tax joint kunye ne-joint joint tax to do this. Uhlobo olulodwa loshishino olunokuba yi-QJV lubambiswano.
01 - Yiyiphi i-Joint Venture eQinisekileyo?
Umsebenzi ohlangeneyo (QJV) awukho uhlobo lomthetho loshishino. Ingqiqo ephuhliswe yi-IRS ukuvumela abanikazi bamakhosikazi abashishini bebambiswano abahlangabezana neemfuno ezithile ukuba bafake iirhafu zabo zeshishini njengabanikazi bodwa, usebenzisa iifom ezimbini zeShedyuli.
02 - Yiyiphi Inzuzo yokuThengisa iRhafu yezoShishino njengeSivumelwano esiQinisekisiweyo esifanelekileyo?
Ukuba uhlangabezana neemfuno zokufaneleka ukunyulwa ukuba uhlawulwe intela njenge-joint venture (QJ) kukho inzuzo eninzi ekuthathile ukhetho:
1. Ixabiso elincinci kwaye kulula ukuyifaka iifom zerhafu zeShedyuli zeShedyuli ze-C ngaphandle kwefayile yokubuyisela irhafu yengeniso ebambiseneyo yoshishino. Intsebenziswano kufuneka ifake ibuyisela irhafu yerhafu ize ihlule umvuzo phakathi kwamaqabane ngenjongo yentlawulo. Nokuba kubambisene nabantu abambalwa, le nkqubo ingathetha ukuqesha i-preparator yerhafu.
2. Bobabini abatshatileyo bafumana i-Social Security / i-Medicare credit for profit profits. Abafazi baza kufuneka bahlawule irhafu yerhafu yonyango (i-Social Security / i-Medicare irhafu) kwisabelo sabo seenzuzo, kodwa ezi ntlawulo zongeza kwi-Social Security / i-Medicare ukufaneleka kunye neenzuzo.
03 - Ingaba Umyeni Wakho-Ibhinqa Lomfazi Unyuliweyo Ukuba Yi-Ventity Joint Venture?
Ibhizinisi lakho lomfazi liyakwazi ukufakela irhafu yezorhwebo njenge-Joint Venture eQinisekileyo (QJV) ukuba uhlangabezana nemigangatho ethile:
- Ibhizinisi lakho lingahle libe yinkampani okanye i-S corporation,
- Indoda nomfazi kufuneka babe ngabanye abantu kwishishini
- Kumele bafake i-tax tax joint,
- Kufuneka babambe iqhaza kwizinto eziphathekayo ngexesha lonyaka (ngamanye amagama, bobabini abatshatileyo basebenza ngokusebenzayo kwi shishini), kwaye
- Bobabini bomtshato kufuneka bavumelane ukuba bangaphathwa njengobambiswano (ngamanye amagama, bobabini kufuneka bafake iShedyuli C). Ukuba elinye iqabane lifake i-return tax tax, enye ingenakufakela iShedyuli C.
04 - Ngaba indoda-Umfazi I-LLC ingaba yiQumrhu eliQinisekileyo eliQinisekayo?
I-IRS ingabandakanyi ngokukhethekileyo "amaziko karhulumente" (oko kukuthi, ii-LLC) ekukhetheni ukufaka irhafu yoshishino njengeQumrhu lokuQinisa eliQinisekileyo. Kodwa kukho enye "ikhefu" kule mngcipheko: ii-LLC kwiindawo zepropati yoluntu zingafaka ifayile njengeQJV.
Ipropati yoluntu ngumhlobo wobunikazi obambene beefa. Amanqaku amaninzi avumela izibini ezitshatileyo ubunobunini. Iingeniso zoshishino ziyakwazi ukuba zibandakanywe njengobunikazi obambene kule miba ukuba i-earnings ihlangabezana nezinye iimfuno. Lo mgaqo wobunikazi obumbene uvumela i-IRS ukuba iphathise ubunikazi obunobunye be-LLC kunye nabatshatileyo ababini njengokuba babambisana nabanikazi ababini.
Ipropati yoluntu i-Arizona, iCalifornia, i-Idaho, eLouisana, i-Nevada, iNew Mexico, iTexas, iWashington, neWisconsin.
05 - Ndingayinyusela njani imeko yokuQinisekisa okuQinisekile?
Akukho fom yokhetho ukwenza ifayile. Ukuba wena kunye neqabane lakho nifumana le khrayitheriya ngasentla, konke okufuneka uyenze ukuyifakela iifom zeShedyuli ezihlukeneyo uze uzifake kwenye yakho ingeniso kwimbuyekezo yakho yentela.
06 - Ndingayigcwalisa njani iShedyuli C yoQeqesho oluMgangatho oQinisekileyo?
Okwenene kuya kufuneka uzalise ezimbini zeShedyuli-enye yeqabane ngalinye Ishedyuli C kufuneka ibonise ukuba isabelo somntu ngamnye sentlawulo yemali kunye neendleko.
Ngokomzekelo, ukuba ibhinqa lakho lomyeni linemali engenayo ye-$ 100,000, kwaye isivumelwano sobambiswano sibonisa ukuba yonke imali engenayo iyahlukana phakathi kwendoda nomfazi, nganye iShedyuli C iya kubonisa i-$ 50,000 kwingeniso.
Ukuba ukwenza iirhafu zakho, gcwalisa iShedyuli C yoshishino ukuze ufumane umvuzo wenani elipheleleyo. Emva koko sebenzisa le Shedyuli C ukwahlula yonke imida yomgca phakathi kwabatshatileyo, ngokwemali yepesenti yezoshishino. (Musa ukufakela iShedyuli C edibeneyo; iya kudibanisa i-IRS kuphela).
07 - I-Tax-Self-Employment Tax njani isebenza njani ngeQumrhu eliQinisekileyo lokuQinisekisa?
Umyeni nomfazi kwi-joint joint venture bafanelekile kwaye bafanele bahlawule, irhafu yerhafu yonyango (Ukhuseleko lwezeNtlalo kunye neMedarela kubanikazi beshishini abaqeshwe ngabanye). Irhafu yengqesho yomntu ngamnye isekelwe kwisabelo somntu semali engenayo kwi-shishini.
Ngokomzekelo ongentla, umlingane ngamnye uza kuhlawula irhafu yerhafu yokuzifumana kwi-$ 50,000 yomvuzo wenzuzo. Umlingani ngamnye kufuneka afake iShedyuli SE ukubala ityala labo labasebenzi.
08 - Kuthiwani ukuba ndifake njenge-Joint Venture efanelekileyo? Ndenze ntoni?
Ukuba uyifake njenge-joint joint venture ngokungalunganga xa ungakufanelekanga ukwenza njalo, kuya kufuneka ufake i-tax return return for that year. Ifom entsha yentela iya kufuneka ibe yerhafu yentsebenziswano. Ukuba ucinga ukuba wenze iphutha ekufakeni i-joint venture, jonga uchwepheshe wakho werhafu ngokuncedisa ngoku kufaka.
09 - UQeqesho oluQinisekisiweyo oluPhezulu okanye iNqununu engavumelekanga?
I-entence enganakugcinwa ngumnini-single-owner LLC ofake ibuyiselo yerhafu yengeniso yayo yerhafu njengempahla yedwa, kwiShedyuli C. Njengoko i-LLC inokuphathwa kuphela njenge-QJV kwimpahla yepropati yoluntu, kule nto iphela i-LLC eneenkampani ezimbini abatshatileyo bangaphathwa njengamalungu amabini ahoywa.
Akukho nto kufuneka uyenze ukuba ube yinto ebhaliweyo; yimeko yerhafu yeenjongo ze-IRS.