Inkampani ejongene nemfanelo ayikho into ehlawulisayo, kwaye ayibonakaliswa yiNkonzo yangaphakathi yeNgeniso yeenjongo zerhafu. Ngoko i-LLC ihlawula njani irhafu yengeniso? I-IRS ithi i-LLC ingahlawulwa njengobambiswano okanye iqumrhu (kwi-LLC-member ilungu le-LLC), okanye inganakwa njengecandelo elihlukileyo kumnini walo (kwi- single-member LLC ).
Ingxelo yenkampani ehlawula irhafu yengeniso ixhomekeke ekubeni i-LLC inelungu elinye okanye ilungu elinye, nokuba i-LLC ikhetha ukuphathwa njengefom yeefomathi ezahlukeneyo ngenjongo yentlawulo.
Njani iLungu eliLungu eliLungu eliBodwa elingeniso kwiRhafu yeMali yeNgeniso
Ilungu elilodwa le-LLC lihlawuliswa nje ngokuba ngumnini wedwa . Okokuthi, ulwazi malunga neengeniso kunye neendleko ze-LLC, kunye nengeniso yayo yemali iyilungiselelwa ngokusebenzisa iShedyuli C. Imali engenayo evela kwiShedyuli C ihanjiswa kwiNgcaciso ye-12 yombuyiselo werhafu lomnini ( Ifomu 1040 okanye enye).
I-LLC yelungu elilodwa libhekwa njengelinye ilungu elingekho phantsi kwiinjongo zerhafu yengeniso. Oko kukuthi, i-LLC kunye nomninizixhobo ezihlukeneyo. Olu luhlobo oluqhelekileyo lwe-LLC-member member.
Njani i-Multiple-member ilungu le-LLC Ihlaba ilizwe Imali yeNgeniso
I-LLC enelilungu elingaphantsi lihlawula irhafu yengeniso njengentsebenziswano . Ubambiswano ngokwawo aluhlawuli irhafu ngqo kwi-IRS; amaqabane abo ahlawula irhafu esekelwe kwisabelo sabo sobunikazi kubambiswano.
Iifayile zentsebenziswano ibuyisela ulwazi kunye ne-IRS kwifom ye-1065. Emva koko iShedyuli K-1 ilungiselelwe iqabane ngalinye, libonisa isabelo senzuzo / ukulahleka kobambiswano. I-K-1 ifakwe kunye nokubuyela komntu ngamnye kwaye inzuzo / ukulahlekelwa iboniswa kwiFomu ye-1040 yeqabane.
IRhafu yeNgeniso ye-LLC ikhethwe njenge-Corporations okanye i-S Corporations
I-LLC ingakhetha ukuba ibekwe njengenkampani okanye i-S corporation ngenjongo yerhafu.
Ngokuqhelekileyo, olu lonyulo luyenziwa kuba kukuxhamla kwishishini ngenxa yentlawulo ephantsi kweentlawulo zabantu abaphezulu. Unyulo lufakwe kwi- IRS Ifomu 8832-Ukwahlulelwa koMbutho woNyulo .
I-LLC ihlawula irhafu yengeniso esekelwe kwimeko yerhafu entsha , kubandakanywa irhafu yengeniso yelizwe. I-LLC iyaqhubeka isebenza njenge-LLC, ilandela isivumelwano sokusebenza kwenkampani . Indlela amalungu e-LLC ahlawuliswa ngayo aya kutshintsha ngolu hlobo lwerhafu entsha.
LLC njenge-Pass-Through Businesses
Ngaphandle kokuba i-LLC inquma ukuhlawulwa irhafu njengenkampani, i-LLC ithathwa njenge- pass-through business . Oko kukuthi, irhafu yoshishino idluliselwa kubanikazi (amalungu), ukuba afakwe kwibuyiselo yerhafu yomntu ngamnye. Ipesenti yemali engenayo ye-LLC ikwahlula phakathi kwamalungu ngokwesabelo sabo, njengoko kuqinisekiswe kwisivumelwano sokusebenza.
Ngokomzekelo, cinga i-LLC kunye nabanikazi ababini abelana ngokulinganayo kwishishini, kunye nenzuzo engenayo ye-$ 50,000. Umnini ngamnye uya kuhlawula irhafu kwi-25,000 ye-engenayo yemali.
Ingeniso okanye ilahleko evela kwi-LLC iqwalaselwa kunye neminye ingeniso yomnini (kunye neqabane, ukuba likhona) ngenjongo yokugqiba uxanduva lomlinganiselo werhafu lomnini.
Naliphi na inzuzo evela kwi-LLC isetyenziselwa ukucacisa uxanduva lokuhlawula irhafu lomnini; ukuba i-LLC ayinaso inzuzo, akukho ntlawulo yerhafu yokuqeshwa yinto efunekayo ngaloo nyaka.
Indlela yentlawulo yeNgeniso yeNgeniso ye-Pay State
Iphondo ngalinye linendlela eyahlukileyo yokuhlaziya i-LLC yeenjongo zerhafu yengeniso yelizwe. Uninzi lusebenzisa isiqendu se-federal (IRS), kodwa zihlala ziguqula izinga lentlawulo okanye zihlawulise isamba esicatshulwa. Funda kabanzi malunga nendlela i-tax tax LLC .
Funda kwakhona ngeentlawulo eziqinisekisiwe ze-LLC .