Kubandakanywa iiNkcukacha zokuBala zeeNtengiso zeRhafu zeNtengiso
I-Sole Proprietorship kunye ne-Single-member LLC ilungisa kwiShedyuli C: Ngo-Ephreli 17, 2018
Intsebenziswano iya kubuya kwiFom 1065 ngeShedyuli K-1: Ngo- Matshi 15, 2018
I-Multiple-member ilungu le-LLC libuyela kwiFomu 1065 kunye neShedyuli K-1 ngu: Ngomhla we-15 kuMatshi 2018
I-corporation iya kubuya kwiFom 1120 S: Ngo- Matshi 15, 2018
I-C corporation ibuyela kwiFom 1120 : ngo-Disemba 31, i-corporation-end-corporations, umhla wokugqibela ngomhla ka-Ephreli 17, 2018. Iinkampani kufuneka zifake i-15 ngosuku lwenyanga yesine emva kokuphela komnyaka werhafu.
Kodwa iinkampani kunye nomnyaka wezimali ophela ngoJuni 30 kufuneka zifayile ngomhla we-15 wenyanga yesithathu emva kokuphela konyaka werhafu.
Imihla yokuLungiswa kweeNkcazo ze-2017 zeNtlawulo zeRhafu
Ishedyuli C kubabunikazi bodwa kunye ne-LLC-member member's: ukwandiswa kude kube ngo- Oktobha 16, 2017 (akukho tshintsho) efakwe ngokubuyisela irhafu
Ubambiswano kunye ne-LLC-member ilungu le-LLC lifakela njengoluhlu lwexesha lolwabelana ngokubambisana ngo- Septemba 17, 2018 (akukho tshintsho)
Isongezelelo senkampani yexesha elinguSeptemba 17, 2018 (akukho tshintsho)
Ukwandiswa kweNkampani yomhla wokugqibela ku- Oktobha 15, 2016 (ukwandiswa ngokuzenzekelayo kuvunyelwe)
Utshintsho: Ukubuyiswa kweRhafu entsha kufikelelwe kwiiNtsebenziswano kunye neC Corporation Corporation
Ukubuyiswa kweRhafu yoBambiswano: Ukuqala nge-2016 yentlawulo yentlawulo kunye nokuqhubeka kwiminyaka ezayo), ukubuyiswa kweerhafu zobambiswano, kufakwe kwifomu ye-Form 1065, kufuneka ifakwe ngomhla we-15 kwinyanga yesithathu emva komhla wokuphela konyaka werhafu. Ngenxa yokubuyiselwa kweentsebenziswano ezininzi, ngo- Matshi 15. (Umhla obekufuneka umhla ube ngu-Apreli 15).
Umhla wokugqibela uhlinzeka ngamalingani ithuba lokufumana iShedyuli K-1 ngaphambi kokubuyiswa kwentlawulo yerhafu.
I-C Corporation Ukubuyiswa kweRhafu: Ukusebenza ngunyaka werhafu ka-2016 (kufakwa ngo-2017), zikho ixesha elitsha lokufakela iifom zerhafu yenkampani kwiFom 1120, ngokuxhomekeke kumnyaka - mali werhafu ( corporation )
- Ukuba ukuphela konyaka-mali ngo-Disemba 31, umhla wokugqibela we-2017 ubuya: ngo- Ephreli 17, 2018.
- Ukuphela konyaka-mali ngaphandle kuka-Disemba 31 ngumhla we-15 wenyanga yesine emva komnyaka .
Ixesha lokubuyiswa kweRhafu lokuThumela iRhafu liCwangciswe ngamnye Unyaka
Ukuba umrhumo werhafu umrhumo wexesha lokugqibela ungena ngeveki okanye ieholide, umhla ofunekayo uhanjiswe kumhla wokuqala wokusebenza; umzekelo, ukuba u-Aprili 15 ngeCawa, umhla wokugqibela nguMvulo, ngo-Ephreli 16.
Ngokomzekelo, ukubuyiswa kweerhafu ezisemthethweni kwi-federal date umhla wokubakho kunye nentlawulo yobambiswano ngo-Apreli 15. KUNYE, ngo-2018 ngo-Apreli 15 ngeCawa, kwaye ngoMvulo, ngo-Apreli 17, yiholide eSithili sase-Columbia, ngoko ukubuyela ngenxa yoLwesibini, uEpreli 17.
Iinkcukacha ezongezelelweyo ngo-2017 Iintlawulo zeRhafu zoRhwebo eziThatywayo
Nolu uluhlu lweentlobo zamashishini oshishino kunye nentlawulo yabo yokubuyisela irhafu ngenxa yembuyekezo yerhafu ye-2017:
Ishishini lokuphela kwenkampani yenkxaso yenkampani yongezwa ngumntu osebenza kwishishini, ngoko-ke ukuphela komnyaka ngu-Disemba 31, kwaye ukubuyiswa kwentlawulo yosuku olufunekayo kufana nomntu--Apreli 17 ngo-2018. kwiShedyuli C , eyingxenye yeqela leefom kunye neishedyuli ezihamba kunye nokubuyiswa kwentela yomntu.
Umhla ofanelekileyo we-2017 weShedyuli C ngowama-Ephreli 17, 2018, ofana nomhla wakho wokubuyisela irhafu.
I-LLC-member member
Ilungu elilodwa i-LLC (oko kukuthi, i-LLC kunye nomnini omnye) ihlawuliswa njenge-proprietorship yedwa, isebenzise iShedyuli C ukubala imali engenayo , ngoko ke iintlawulo zerhafu zihlawulwa kwaye iintlawulo zihlawulwa ngo- Apreli 15 , kunyaka ongaphambili. Umhla ofanelekileyo wee-2017 zefom ye C, kunye nombuyiselo werhafu lomnini, ngowama- Ephreli 17, 2018.
Intsebenziswano
Ukubuyiselwa kobambiswano kufakwa njengoko ulwazi lubuyela kwiFomu 1065 , kwaye irhafu ihlawulwe kwi-intlawulo yerhafu yecala. Ifomu ye-1065 ngoku ifuneka ngomhla we-15 wenyanga yesithathu emva kokuphela konyaka werhafu wabambiswano.
Ngomhla wokugqibela wama-31 kuDisemba, umhla ofunekayo ngowama-15 kuMatshi. Ngo-2017 ukubuyiswa kwentela yentlawulo, ubambiswano buya kubuya ngomhla we-Matshi 15, 2018 . Ngomhla we-15 ku-Matshi ngowona suku olufunekayo lwabaxhamli ngabanye ukuba bafumane iShedyuli K-1 babonisa isabelo sabo ngabanye bemali yentsebenziswano okanye ilahleko, kubhalwe ngo-Epreli kwimbuyekezo yabo yerhafu .
Iqela elininzi leLungu leNkampani yoLuntu (LLC)
I-LLC-Multi-member members ihlala ihlawuliswa njengentsebenziswano. Ukuba ngaba kunjalo, ukubhaliswa kwemibutho yokubambisana kunye nemirhumo yokuhlawula ngenhla kuyasebenza, kubandakanywa ngo-Matshi 15, 2018, umhla wokugqibela wokunika abaqabane kwiShedyuli K-1 .
Ukuba i- LLC -member member i- LLC ihlawuliswa njengenkampani okanye i-S corporation, umhla ofunekayo werhafu yokusetyenziswa.
IQumrhu
I- corporation engayifaki ukukhethwa kwe- Subchapter S ingakhetha nawuphi na umhla olungeleyo ngokuphela komnyaka (ngokuqhelekileyo umhla wokuphela kwekota). Ngomnyaka werhafu ka-2017, iintlawulo zeerporation zerhafu zihlawulwa kwaye iintlawulo zihlawulwa ngomhla we-15 wesine ngenyanga emva kokuphela kwenkxaso-mali yemali yenkampani (mali). Ngokomzekelo, iqumrhu elinomhla wokuphela konyaka ka-31 kuDisemba kufuneka ifake kwaye ihlawule irhafu ngo-Ephreli 17, 2018.
I-Subchapter S Corporation
Amashishini afake i- subchapter S ukhethwa kwerhafu yomntu ngamnye. Ukubuyiswa kweerhafu yenkampani ye-S kufakwe kwi-Form 1120-S, kunye nabanikazi ngabanye bafumana iShedyuli K-1 babonisa ukwabiwa kwabo kwiinkampani.
I-S corporation imele ithathe umhla wokuphela konyaka wekhalenda (ngoDisemba 31) ngaphandle kokuba iqumrhu lingakwazi ukuseka injongo ebalulekileyo yoshishino ngomhla ohlukileyo. Umhla wokufakelwa kunye nokubuyiswa kweerhafu umrhumo olungeleyo ufana neyezinye iinkampani (ngoMatshi 15, 2018, ekupheleni konyaka werhafu ka-31 kuDisemba 31).
Ngolwazi olungaphezulu kweminye imihla yokuPhumela kweRhafu
Isicwangciso soRhafu kwi-Balance sinolwazi malunga neeholide zokuhlawula irhafu ye-2017 yazo zonke iintlobo zentlawulo, kubandakanywa utshintsho kwezinye iintlobo zentlawulo zerhafu.
Umthombo we-2016 utshintsho lwexesha elifanelekileyo: uMthetho weSizwe 114-41