Imibuzo eqhelekileyo malunga nokuCwangcisa nokuThengisa iNteksi yeNtlawulo
Ukulungelelwa kwerhafu yoshishino kuthetha ukuba zonke iimpendulo kunye nokusebenza kwenkqubo. Ukuba usebenza ngale mibuzo, unako ukurhoxisa imibimbi uze wenze ngokukhawuleza.
01 - Ndiyiphi ifom engayisebenzisela iirhafu zebhasi?
Ifomu oyisebenzisayo ukufakela iirhafu zoshishino zixhomekeke kwihlobo lakho loshishino:
- Ukuba ishishini lakho lilodwa okanye i-LLC-ilungu le-LLC, lungise kwaye ufake iShedyuli C kwaye uyifake kwibuyisela yakho yerhafu
- Ukuba ishishini lakho lingabambisene okanye ilungu le-LLC ilungu, kuya kufuneka ufake i-return return (Ifomu 1065) kunye neShedyuli K-1 kumlingani ngamnye okanye i-LLC.
- Kwiinkampani ze-S, sebenzisa iFom 1120-S
- Kwiinkampani, sebenzisa Ifomu 1120
Kwiirhafu zoshishino ezihlawulwa ngokubuyiswa kwentela yakho, kuya kufuneka uzalise iShedyuli SE yeerhafu zerhafu.
02 - Ndibuya nini irhafu yam yezorhwebo?
Utshintsho kwimini efanelekileyo yeentlawulo zenkampani kunye nentsebenziswano, esebenza ngunyaka werhafu ka-2017 (kufakwa ngo-2018):
Iintlawulo zorhwebo zihlawulwa emva kweenyanga ezine neyesigamu emva kokuphela komnyaka wonyaka wezimali. Kuzo zonke iinkampani ze-C zokuphela konyaka we-Disemba 31, kunye neenkampani, iintlawulo zeerhafu ziza kuba ngo- Ephreli 17.
Intsebenziswano kunye neentlawulo zeerhafu ze-S ziyimfuneko ngo- Matshi 15. Oku kubandakanya ukufakwa kobulungu be-LLC njengobambiswano.
Umnini oyedwa kunye namashishini angamaLungu angamaLungu angama-1 afaka iShedyuli C kunye neentlawulo zabo zerhafu yonyango - umhla ofunekayo ngo- Ephreli 17.
Funda iqaku elipheleleyo ukujonga imihla ethile yeminyaka ethile yonyaka werhafu. Ukuba umhla ofunekayo ufike ngeveki okanye iholidi, umhla othe werhafu othe wonyaka wonyaka unomhla weentsuku ozayo. Imihla yalo nyaka ibonisa naluphi na utshintsho.
03 - Yiyiphi inkcukacha endiyidingayo ukuze ndifake ibuyisela irhafu yerhwebo?
Ukufakela irhafu kuzo zonke iintlobo zoshishini, ukubaluleka kokubaluleka okufunekayo kukufumana inzuzo yomvuzo kwiNkcazo yeNzuzo kunye neLokulahleka (iNgeniso) kunye nekharityhulam. Uya kufuna kwakhona iirekhodi zokuncitshiswa kunye nokuthengwa kwempahla yezoshishino ezifana nezithuthi kunye nezixhobo. Nantsi ingcaciso oyifunayo, kuxhomekeke kwindlela yoshishino lwakho:
- Ukubuyiswa kwentela encinci kwiShedyuli C
- Ubambiswano okanye ilungu eliqela le-llc
- Corporation kunye ne-S corporation
04 - Ziziphi iinguqu zerhafu endiyifunayo ukuba ndizazi ngazo?
Eli nqaku lichaza iirhafu zee-business mileage rates, utshintsho kwinkcitho yerhafu yenzuzo yerhafu kunye nokutshintsha kwexabiso. Abantu abaqeshwe ngabanye (abangabasebenzi benkampani okanye abanikazi) bangathatyathwa kwiindleko zonyango zabo kunye neentsapho zabo.
05 - Ndibala njani iindleko zeempahla ezithengiswa kwiShedyuli C?
Iindleko zeempahla ezithengiswayo kubaluleka kubalulekileyo kumashishini enza okanye athengise iimveliso, kuba umphumo wale sibalo uthinta inzuzo yomnatha. Iindleko zempahla ezithengiswayo (i-COGS) ibalwa:
- Ixabiso lokuQala iNgeniso
- Iindleko zoLondolozo olongezelelweyo olwenziwe okanye oluthengiweyo kunyaka
- Iindleko zeNgcinci yokuPhelelwa kweMpahla
- Ulingana neendleko zeeMpahla ezithengisiweyo
06 - Ziziphi iindleko zeshishini endiyakwenza?
Phantse zonke iindleko zoshishino ezichanekileyo zinganqunyulwa, kodwa ezinye iindleko zikhona kwimida engancitshiswayo, kwaye ezinye iindleko aziqwalaselwe ukuba zichithwe kwiinjongo zerhafu. Funda kabanzi malunga nokuncitshiswa kweerhafu zoshishino kwi-A ukuya kwiZ ukuze ubone ukuba unako ukuhlawula iindleko.
Ungaphinda ufune ukuqwalasela eli nqaku lixoxa ngeendleko zoshishino ongazikwazi ukuzenza.
07 - Ndingayifaka njani irhafu yam yentela?
Indlela eyona ndlela yokufaka ifayile yengeniso ye-intanethi kwi-intanethi yi-e-filing, mhlawumbi nge-preparer yakho yerhafu okanye ngokusebenzisa isofthiwe yokulungiselela ityala. Inkqubo ye-e-fayile iquka iindlela ezimbini zokuhlawula kunye neentlobo ezimbini ze-e-filing, kuxhomekeke kwifomu ifakwe. Ungakwazi kwakhona u-fayile kwaye uhlawule usebenzisa i-debit okanye ikhadi lekhredithi.
08 - Kuthekani ukuba andinako ukuhlawula ibhilikhi yam irhafu ngoku?
Kufuneka uhlawule irhafu yakho yoshishini ngomhla omele, nokuba uhambisa isicelo sokongezwa. Ukuba awukwazi ukuhlawula irhafu ngalo mhla, izigwebo kunye nomdla uya kufakwa. Kodwa i-IRS inikeza ezinye iindlela zokuhlawula ngokukhawuleza:
- Unako ukufumana ukongezwa kwexesha elifutshane (120), kodwa inzala kunye nezohlwayo ziya kusetyenziswa
- Unako ukuhlawula kwisicwangciso sezitofu, okanye
- Unokwazi ukuhlawula ngekhadi lesikweletu okanye ikhadi lokubambisa, ukuze uhlawule
09 - Ngaba kufuneka ndifake ifayinayo nayiphi na irhafu yoshishino?
Ewe, yonke ishishini kufuneka ilungiselele kwaye ifake irhafu yerhwebo, nokuba i-shishini ayinalo nzuzo kulo nyaka. Amashishini afaka kwiShedyuli C abandakanya ulwazi lwezorhafu lweshishini kunye nentlawulo yerhafu yerhafu, kwaye kukho izikratshi ezivela kwishishini elisebenza kwiirhafu zakho.
10 - Kuthiwani malunga neerhafu zokuqeshisa? Ndingayihlawula njani irhafu yerhafu?
Ukuba ungumnikazi wedwa, iqabane, okanye ilungu le-LLC, kufuneka uhlawule irhafu yerhafu yonyango (ukhuseleko lwezeNtlalo kunye neerhafu zemali), ngaphezu kweerhafu zerhafu. Eli nqaku lixoxa ngemibuzo eqhelekileyo malunga neerhafu zengqesho, kuquka ukuba le ntlawulo ibalwa kwaye ihlawulwa njani.