Ubambiswano lusebuntwini abaninzi abasayine isivumelwano sokubambisana kwaye batyalwe kwishishini. Kukho iintlobo ezahlukeneyo zokusebenzisana, kodwa zonke zihlawula irhafu yengeniso ngendlela efanayo.
Inkampani ejongene nemfanelo (LLC) kunye nomnini omnye (obizwa ngokuba "ngamalungu") ngokuqhelekileyo ihlawuliswa njengentsebenziswano, kuba i-IRS ayiqapheli ii-LLC njengezixhobo zoshishino ngenjongo yentlawulo.
(Kwezinye iimeko, i-LLC ingakhetha ukuhlawulwa intela njengenkampani .)
Ziziphi iifom endizisebenzisayo ukufaka irhafu yentlawulo yabambiswano?
Iifayile zentsebenziswano ibuyisela ulwazi kwi-IRS ifomu 1065 . Ishedyuli K-1 isasazwa kumlingani ngamnye, kubonisa isabelo somlingane (okanye ilahleko) zonyaka. Iqabane liquka i-K-1 engenayo okanye ilahleko ekubuyiselweni kwayo kwerhafu.
Ubambiswano ngokwawo aluhlawuli irhafu yengeniso ngqo kwiNkonzo yangaphakathi yeNgeniso. Endaweni yoko, amaqabane ahlawuliswa kwizabelo zabo zengeniso / ukulahlekelwa kobambiswano kwiingxelo zabo zerhafu. Iifayili zentsebenziswano ibuyisela ulwazi kwiFomu 1065 , ibonisa inani elipheleleyo lemali engenayo kunye neendleko kunye nezinye iirhafu, inzuzo engenayo yentsebenziswano kunye nesabelo saloo ntlawulo.
Xa kubakho ukubuyiswa kwentlawulo yengeniso kubambiswano?
Ifomu ye-1065 kunye neShedyuli ye-K-1 nganye iya ku-Matshi 15 wonyaka olandelayo kunyaka werhafu, usebenza ngunyaka werhafu ka-2016 (u-2017).
Ukuba uMatshi 15 uwela ngeveki okanye iholidi, umhla ofunekayo ngumhla weentsuku ozayo.
Nantsi ulwazi oluthe xaxa malunga nentlawulo ehlawulweyo yerhafu yengeniso yoshishino yonyaka wengxelo yerhafu.
Ngubani ohlawula irhafu - ubambiswano okanye amahlakani?
Ifom 1065 ifakwe kwi-IRS nje ngenjongo yolwazi.
Intlawulo yentsebenziswano yentlawulo ihlawulwa ngabalingani ngabanye, ngokusekelwe kwisabelo sabo seenzuzo okanye ilahleko ezazisasazwa ngokubambisana kwonyaka. Amaqabane kufuneka ahlawule irhafu yerhafu yonyango (ukhuseleko lwezeNtlalo / i-Medicare) ngokusekelwe kwisabelo sabo seenzuzo (kungekho ilahleko); ngonyaka nganye. ukuba intsebenziswano ayinayo ingeniso, akukho ntlawulo yerhafu yokuqeshisa.
Amaqabane afaka njani iShedyuli K-1 kwaye ahlawule irhafu?
Ngokubambisana nolwazi lwentsebenziswano kubuya kwiFomu 1065 , umlungisi weerhafu naye ulungiselela iShedyuli K-1 kumlingani ngamnye, olwaphula imali yentsebenziswano kunye nesabelo saloo ntlawulo kunye kunye nolunye ulwazi. Ishedyuli K-1 ifakwe kwibuyiselo lomvuzo womntu, kunye nexabiso lokulahleka okanye imali engenayo ifakwe kunye neminye ingeniso yomlingane. Ngaloo ndlela, amaqabane ahlawula irhafu yengeniso kwimisebenzi yabo yeshishini kunye neminye ingeniso kwizinga lokuhlawula irhafu lomntu ngamnye.
Ngethuba nini kwaye ndifaka njani isicelo sokongezwa kwerhafu yentsebenziswano yentlawulo?
Kufuneka ufake ifayile yokubuyisela / yentlawulo yerhafu ngenxa yomhla ongentla. Isicelo sesithuba seenyanga ezintandathu, ngoko kufuneka ufake ifayile yakho ngo-Septemba 15.
Ngaba i-LLC ihlawuliswa ngokungafaniyo kubambiswano?
Ngokweentlawulo, ezi zimbini ziyafana, ukuba i-LLC inabanikazi abaninzi (amalungu).
I-IRS ayiqapheli i-LLC njengenhlangano yokurhafisa, ngoko ke irhafu yentsebenziswano yefayile yentsebenziswano yefayile, njengoko ichazwe ngasentla. Ngokubhekiselele kubhaliso lwenkampani yakho, irejista ye-LLC kunye ne-state njenge-LLC, kungekhona ubambiswano. I-LLC inesivumelwano sokusebenza, ngoxa ubudlelwane benesivumelwano sokubambisana (amaxwebhu afanayo; amagama ahlukeneyo).
Kufuneka uqaphele ukuba i -LLC-single member ( kunye nomnini omnye) ihlawuliswa njengenarha yodwa, kungekhona ubambiswano. Ingeniso ye-LLC ye-single-member ilungu le-LLC lichazwe kwiShedyuli C yokubuyisela irhafu lomntu.
Yiyiphi ingcaciso endiyidingayo ukulungiselela ubambiswano okanye ukubuya kwentlawulo ye-LLC?
Eli nqaku linika ulwazi olunzulu malunga namaxwebhu kunye neifayile ezifunekayo kwi-preparer yakho yentela.