Uninzi lulandela imithetho yerhafu yomgaqo-nkqubo ekuqaliseni imali engenayo (inzuzo okanye ilahleko), kodwa i-state nganye idibanisa iziphumo zayo kunye nokuncitshiswa okukhethekileyo, ukwenza izinto zibe nzima. Amazwe aneendlela ezahlukileyo zokurhwexisa i-LLC, ngenxa yeendawo zabo zerhafu ezikhethekileyo.
I-LLC njengeeNkampani zoBuchule - njani iRhafu yeNtlawulo ye-LLC
I-LLC yintlobo engaqhelekanga yoshishini lenkampani ngoba i-LLC ayibonakali njengento ebhalisayo yi-IRS.
Kunoko, i- LLC yentlawulo yerhafu ye-LLC enye yeendlela ezimbini, kuxhomekeke ekubeni ngaba unomnini omnye (obizwa ngelungu) okanye abanikazi abaninzi:
Ukuba i-LLC iyilungu lelungu elininzi, lihlawula irhafu yerhafu njengentsebenziswano .
Ukuba i-LLC iyilungu elilodwa lamalungu, lihlawula irhafu yengeniso ye-federal njenge- property ownership. Oku kuthetha ukuba kwiimeko ezininzi ukuba i-LLC ilungu elilodwa lihlawule irhafu ngokufaka iShedyuli C kwaye iquka ukubuyisela kwerhafu yengeniso yomnini.
I-LLC ingakhetha kwakhona ukuba ihlawulwe njengemashishini okanye i-S corporation , eyenza ukudideka kube ngakumbi.
Ukuze ukwandise ukudideka, i-IRS kunye nabanye bathi i-LLC-member LLC ilungu elingekho phantsi .
Kuthiwani ngeRhafu yeNgeniso yeNkcazo ye-LLC?
Emva kokuba ufumene i-tax status yakho ye-LLC, ungaya kwisebe likarhulumente lakho ngeniso ukuze ufumene ukuba urhulumente wakho unokuhlawulwa njani.
Uzakufuna ukujonga ezimbini izinto:
- Yisiphi isikhokelo esisekelwe kuyo? Uninzi lusebenzisa i-taxeral tax burden as siseko, kodwa lichaza ukuguqula eso siseko kwerhafu yelizwe.
- Ulwahlulo lwerhafu lwe - LLC (umnikazi wedwa, ubambiswano, i-S corporation, okanye iqumrhu) luchaphazela irhafu yengeniso yombuso?
Amanye amazwe abiza irhafu yengeniso yerhafu ye-franchise.
Ezinye iindawo zingenza iirhafu kwi-LLC njenge- tax receipts engenayo kwerhafu yengeniso.
Imizekelo yendlela i-States Tax Tax's ngayo
(Le mizekelo emfutshane, njengomhla wokuhlaziywa kweli nqaku, azinjongo zokugqibezela okanye ukumela zonke iimeko ze-LLC zerhafu.)
I-Florida ithi i-LLC ifakwe njengeenkampani zihlawula irhafu yenkampani, abo bachazwa njengentsebenziswano bahlawula irhafu yentsebenziswano. I-LLC ihlelwe njengabanikazi bodwa abanakho ukuhlawula irhafu yeshishini eyahlukileyo. Isizwe saseFlorida sisisebenzisa ingeniso ye-federal engenayo kodwa iguqula. Jonga eli nqaku elivela kwiFlorida Dept. yeNgeniso ukuze uthole iinkcukacha ezingaphezulu.
KwiCalifornia, i-LLC ephathwa njengobambiswano okanye i-entity (i-single-member LLC) ifayile uhlobo oluthile lokubuyela kwaye ihlawula i-$ 800 kwerhafu. I-LLC ihlawuliswa njengeefayile zeenkampani ezahlukeneyo zokubuya kwaye ihlawula "irhafu efanelekileyo." Jonga eli nqaku elivela kwiBhodi yaseRalifornia yeRhafu yeNgxelo ukuze uthole ulwazi olungakumbi.
I-Delaware ibeka i-LLC ngendlela efanayo ne-IRS. Ukuze i-LLC ibekwe njengeenkampani, i-Delaware yerhafu yerhafu yengeniso yerhafu "i-8.7% kwimali engenayo yerhafu eyabelweyo kwaye yabelwa kwiDelaware."
INew York ihambelana nokuhlelwa kweentlawulo ze-IRS ze-LLC.
Kukho irhafu yerhafu yeNew York.