Funda ngeMali yentlawulo yeeNkampani kunye neeS Corporations
UMthetho weCandelo loNgeniso lweRhafu kunye neMisebenzi ka-2017 utshintshe izinga eliphezulu lokurhweba irhafu ukusuka kwi-35% ukuya kwizinga eli-21%. Eli nqanaba liya kusebenza kwimibutho yonyaka werhafu oqala emva koJanuwari 1, 2018, kwaye yinguqulelo ngonaphakade.
Ireyithi yentlawulo yenkampani ifake isicelo se-LLC abakhethiweyo ukuba bathathwe njengemibutho. Eli nqanaba alisebenzi kwiinkampani ze-S (jonga ngezantsi).
Umlinganiselo weRhafu yeNkokheli yase-US ngo-2017
Kuqhelekileyo ukuba i-US yentlawulo yerhafu yenkampani i-35%, kodwa izinga liyahluka ukusuka kwi-15% ukuya kwi-35%, kuxhomekeke kwimali yengeniso yenkampani phantsi kwentlawulo yonyaka.
Ukuba ufuna ukubala irhafu yenkampani kwi-shishini lakho, kufuneka kuqala ufumane ingeniso yakho engenayo. Ukulinganisela imali engenayo engenayo, unokukhetha oku: (a) ugcwalise (okanye unikwe i-preparer yakho yentela epheleleyo) Ifom 1120 okanye okanye (b) uthathe umvuzo wonyaka ophelileyo werhafu.
IShedyuli yoRhafu yeNkampani (2005 ukuya ku-2017)
Ukuba ingeniso yerhafu (umgca 30, ifomu 1120) kwiphepha 1 yi:
| Ngaphezulu | Kodwa kungekhona | Iiteksi | Inani lemali ngaphezulu |
| $ 0 | $ 50,000 | 15% | $ 0 |
| 50,000 | 75,000 | $ 7,500 + 25% | 50,000 |
| 75,000 | 100,000 | 13,750 + 34% | 75,000 |
| 100,000 | 335,000 | 22,250 + 39% | 100,000 |
| 335,000 | 10,000,000 | 113,900 + 34% | 335,000 |
| 10,000,000 | 15,000,000 | 3,400,000 + 35% | 10,000,000 |
| 15,000,000 | 18,333,333 | 5,150,000 + 38% | 15,000,000 |
| 18,333,333 | ____ | 35% | 0 |
Iifayile zenkampani ibuyisela irhafu yonyaka ngamnye kwaye ihlawule irhafu eqikelelweyo yenyanga.
Abanikazi Bamasheya abahlawulwanga ngabanye kule ntlawulo yenkampani, kodwa bahlawula irhafu kwizabelo abazifumanayo.
Indlela yokubala iRhafu yeNtlawulo ehlawulweyo
Ngokuqinisekileyo, kukho isofthiwe ekhoyo yokubala imali yerhafu yenkampani, kodwa ukuba ufuna ukuzama wena apha ukuba indlela yokubala isebenza ngayo:
Masithi iqumrhu lakho linemivuzo yonyaka wama-300,000.
- Jonga kwitheyibhile elingentla ngenqanaba elibandakanya imali engenayo engenayo. Umgca wesine yi $ 100,000 ukuya kwii-335,000 zamawaka, ngoko ke umgca owusebenzisa.
- Ierhafu yi-$ 22,500 kunye ne-39% yemali engaphezu kwama-100,000.
- Ngoko, i-39% yama-200,000 i-$ 78,000.
- Intlawulo iyonke i-$ 22,500 kunye nee-78,000 zamawaka, ilingana ne-$ 100,500.
Intlawulo yentlawulo efanelekileyo yenkampani yakho i-33.5%. Oku kungaphantsi kwe-39% kwishedyuli.
Iinkampani kunye neNkcazo yeRhafu yeThafu
Ingeniso yenkampani inikwe irhafu kwi-corporation xa ifunyenwe ize ihlawulwe kubanini-zimali xa isasazwa njengezabelo. Oku kudala irhafu ephindwe kabini. Ngokomzekelo ongentla, i-corporation ngokwayo ihlawula i-$ 100,500 kwerhafu malunga ne-300,000 kwiirejista. Ukuba iqumrhu lihambisa bonke okanye inxalenye yaloo ntlawulo kubanini-zimali njengezahlulo , abanini-zimvo ngabanye kufuneka baxele le ngeniso kwimbuyekezo yabo yerhafu. Ngendlela, izabelo zihlawulwa ngentlawulo ekhethekileyo yentlawulo. (Ukuba i-corporation ihlawula umnikazi we-investment kwinkampani, oku kuthethwa ngukubuyiswa kwengxowa-mali , kwaye ayithathwa njengoluhlu kwaye akahlawulwanga.)
Njengoko uyakubona, i-earnings ihlawuliswa kwi-corporation kunye nabanikezeli ngabanye.
Ngenxa yoko, ezinye iinkampani zizama ukuphepha umrhumo werhafu yabanini-mali ngabanikezeli izabelo. Kodwa i-IRS inokumisela irhafu eyongezelelweyo ebizwa ngokuba yerhafu yokufumana imali.
Ukuqokelela Iintlawulo Zentlawulo
Ukongeza kwiirhafu zenkampani eziqhelekileyo, iinkampani kufuneka zihlawule irhafu eyongezelelweyo yokufumana imali engama-20% ukuba i-corporation ingabhanisi okanye ihlawule igalelo.
I-IRS Code Tax ithi le yerhafu yinkampani:
yenziwe okanye isetyenziswe ngenjongo yokuphepha irhafu yengeniso ngokubhekiselele kubanikazi abanini-zimali okanye abanini-masheya kwanoma yimuphi umnye umbutho, ngokuvumela ukufumana iingeniso kunye neenzuzo ukuba ziqokelele endaweni yokuhlula okanye ukuhanjiswa.
Le rhafu ayisebenzi kwiinkampani zabasebenzi, ezingekho inzuzo, okanye iinkampani ezingenakudityaniswa kwamashishini angaphandle.
Le yerhafu imiselwe yi-IRS ukukhusela amaqumrhu ekubambeni imali yokufumana imali kwaye angabanikezeli kubani-zimali ngefom yezabelo, ngaloo ndlela bephepha ukuhlawula irhafu kwizabelo.
I-S Corporations - AyiTekisi njengeNkampani
Iinkampani ze-S zihlawulwa ngenye indlela kwiinkampani. Abanikazi abanini-zimali ze-S corporation bahlawulwa irhafu kwipesenti zabo zerhafu yengeniso, ezigqithiselwe kubo kwiirhafu zabo zerhafu.