Iifom zeRhafu kunye neNkqubo zeeNkcubeko
Xa ucinga ukuba uluphi uhlobo lwezoshishino olukhethiweyo, qwalasela indlela uhlobo lwezoshishino ngalinye oluhlawula irhafu yentlawulo. Eli nqaku lifanisa iintlobo zamashishini kwaye ichaza indlela intlobo nganye ehlawula ngayo irhafu yengeniso. Iifom zohlobo ngalunye zidweliswe kwaye inkqubo yokufakela ichazwa kumacandelo athile.
Xa uqwalasela irhafu yeentlobo zoshishino, qaphela ukuba kwintlobo nganye yezoshishino, irhafu yomnini iyahluke. Iimpembelelo zerhafu kubanikazi ngabanye zichazwe ngolu hlobo lwezoshishino.
01 - Indlela i-Sole Proprietorship Country iRhafu yeNgeniso
Ubunikazi bodwa bazalise iShedyuli C ukuchonga irhafu ehlawulwa yoshishini. Ingeniso evela kwiShedyuli C idluliselwa kumbuyiselo werhafu womnini kwaye ihlawulwa ngumyinge womntu werhafu.
02 - Indlela yokuThengisa iNtlawulo yeNgeniso yeNkampani
Amashishini okusebenzisana ahlawule irhafu yengeniso ngqo; Kunoko, amaqabane ahlawuliswa kwingxowa yabo yenkxaso yobambiswano.
Ingeniso yokubambisana (okanye ilahleko) ibalwa kwiFom 1065, kunye nabalingani ngabanye bafumana iShedyuli K-1 kubonisa ukuba isabelo somlingane somvuzo wabambiswano. Ishedyuli K-1 ifakwe kwibuyiselo lomntu werhafu kunye nomrhumo werhafu lomnini.
03 - Indlela i-Limity Liability Company Inkampani iRhafu yeNgeniso yeNgeniso
Ikhampani ejongene nemfanelo ayibonakaliswa yiNkonzo yangaphakathi yeNgeniso njenge-entity taxing, ngoko ke ii-LLC zihlawulwa njengamanye amaqumrhu ebhizinisi, kuxhomekeke kubani abanini bamalungu (ishishini).
I- single-member ilungu leefayile zerhafu i-proprietorship yedwa, isebenzisa iShedyuli C. Njengomnini wedwa, ingeniso yoshishino idluliselwa kwingxelo yerhafu yomuntu.
I-multiple-member ilungu leefayile ze-LLC njengentsebenziswano, kwaye izabelo zamalungu ngamnye zichazwe kwiShedyuli K-1 , njengoko kuchaziwe ngasentla.
04 - Indlela iNkampani ifaka iNtlawulo yeNgeniso
Njengomntu ohlukeneyo, iqumrhu lihlawula irhafu yengeniso kwizinga lokuhlawula irhafu.
Abanikazi be-corporation banabani-nxaxheba, kwaye bafumana inzuzo kwizabelo, apho bahlawula irhafu kwizinga lokuhlawula.
Abanye abanini-nxaxheba bangaba ngabasebenzi abalawulayo benkampani. Aba bafumana umvuzo kwaye bahlawuliswa njengabanye abasebenzi.
Iingxelo zenkampani kunye neefayili zerhafu kwiFom 1120 .
05 - Indlela iS Corporation iqulunqa ngayo iNgeniso yeNgeniso
I-S corporation yintlobo yenkampani ehlawula irhafu kwizinga lokuhlawula irhafu lomnini.
Irhafu ehlawulwe ngabanikazi / abanini-zimali inqunywe inani elipheleleyo leerhafu ezihlawulwa ngu-S corporation. Le totali ihlulwe phakathi kwabanini-zimali ngokusekelwe kwipesenti yabo yobunini.
I-corporation ifayile ibuyisela irhafu ngokusebenzisa iFom 1120-S kunye nezabelo zabanikazi ngabanye zichazwe kwiShedyuli K-1.