IziQinisekiso, iNkqubo, kunye neNzuzo
Iyiphi iSahluko seSahluko S?
I- Sub-chapter S Corporation (i-S Corporation) yinkampani ekhetha isimo se-"shishini elincinci," elivumela ukuba iqumrhu lizuze iimbopheleleko zenkampani, kodwa isantya serhafu yabanikazi ngabanye.
Ziziphi iintlobo zeeNkampani ezifanelekile ukunyulwa kweShishini?
I-IRS ineziqinisekiso ezi- 8 kwi-S Corporation imeko, kuquka:
- Kumele ibe yinkampani yasemakhaya (yase-US), kungekho nabatyalo-zimali basemzini;
- Kumele ukuba bangabi nabanikeli abanamalungu angaphezu kwe-100;
- Inoklasi enye kuphela yesitokisi;
- Kumele isebenzise ukuphela konyaka wama-31 kuDisemba.
Ndingayifaka njani i-S Corporation Election?
Sebenzisa ifom ye-IRS 2553 ukuba ifake olu khetho. IFomu 2553- Ukunyulwa yiNkampani yeZimashishini ezincinane inikezela i-IRS ngolwazi olunzulu malunga nenkampani ecela isimo se-S corp kunye nokufaneleka kombutho wokunyulwa kweli gangatho. Uya kufuna le ngcaciso elandelayo ifayile ifomu 2553:
Icandelo I:
- Igama negama lenkampani yakho
- I- ID yomqeshi (i-EIN) yenkampani
- Umhla kunye nombuso wokubandakanywa
- Ukuba iqumrhu liguqule igama layo okanye idilesi emva kokufaka isicelo se-S corporation status
- Unyaka werhafu apho ukhetho luya kusebenza (Unako ukhetho oluninzi lokukhetha unyaka werhafu.)
- Ukuba unabantu abanamalungelo angaphezu kwe-100 kodwa uphatha amalungu entsapho njengomnini-shareholder oyedwa ukugcina inombolo engaphantsi kwe-100, kukho ibhokisi ukujonga.
- Igama, idilesi, nenombolo yefowuni yegosa lenkampani okanye ummeli wezomthetho onokuqhagamshelana ngolwazi olungakumbi.
- Ukuba ubeka unyulo emva kwexesha, unethuba lokubiza ukuba "unesizathu esilungileyo" sokufakela emva kwexesha.
- Icandelo lokugqibela likucela ukuba uluhlule bonke abanini-zimali kufuneka bavume ukhetho, nenani okanye iipesenti zezabelo ezinomhla, umhla ofunyenweyo, kunye nomnyaka werhafu ngamnye wabanikazi bamasheya. Umnini-nxaxheba ngamnye kufuneka asayine kwaye ahlawule ifom.
Icandelo II liquka imibuzo malunga nomnyaka werhafu yenkampani.
Icandelo III libhekiselele kuNyulo lweSiqinisekiso seS S esifanelekileyo.
Icandelo IV libhekiselele kwiiNkcazo zokuHlalwa kweeNkcazo zoLuntu.
Kufuneka nini ukhetho?
I-IRS idinga ukuba iSahlulo S sahluko-S singeniswe ngaphandle kweenyanga ezimbini kunye neentsuku ezili-15 emva kokuqala konyaka werhafu ukhetho luya kusebenza. Ukuqalisa, oku kuthetha umnyaka wokuqala we shishini. Ukuba ishishini lakho liqala ngoJanuwari 7, kufuneka ufake ifayile yeSahluko S ngaphaya komhla ka-Matshi 15. Ukungaphumeleli kufayile kuthetha ukuba awuyi kufumana isimo seSahluko S saloo nyaka werhafu.
Yiyiphi Indleko yokuFakela iSahluko S Ukhetho? Ngaba kufuneka ndisebenzise i-Attorney?
Akukho ntlawulo evela kwi-IRS yokufakela iSahluko S Sokukhetha. Njengeminye imiba enxulumene ne-IRS, olu lonyulo luyinkimbinkimbi. Ukuze uqinisekise ukuba ukhetho lufakwe ngokufanelekileyo, kufuneka uqeshe igqwetha ukwenza le maphepha.
Ziziphi iiNzuzo zoKhetho lweS Corp Status?
Iintlawulo zokukhetha inkampani ye-S nkampani yakho ibandakanya:
I-S Corp inexanduva olufanayo lokukhuselwa njengenhlangano. Ngenxa yokuba i-S corp yinkampani, igcina inkampani ekhuselekileyo yokukhuselwa kwenkampani, kwaye ukhuseleko lwequmrhu elikhuselekileyo kumatyala likhusela abanikazi kumacala okugweba okanye ukuxanduva lwamatyala enkampani, kwiimeko ezininzi. Ngokuqinisekileyo, ukukhuselwa kwesi sikhundla akunjalo, kwaye kuya kuphulwa xa abanini-mboleko baqinisekisa ukubolekwa kwemali mboleko, okanye ukuba abanini bezenzo ezibandakanya uxanduva lwezenzo zenkampani.
Isimo se-S Corp sinokunciphisa irhafu yengqesho . Abanikazi bezindlu zodwa kunye namaqabane ekubambisene nabo kufuneka bahlawule irhafu yerhafu yonyango (Ukhuseleko lweNtlalo kunye neTransfer) kwiirhafu ezipheleleyo. Ngokwe-S corp, ngakwelinye icala, inzuzo iyancitshiswa ngemali ehlawulwa ngabanikazi njengabasebenzi, ngoko ke umrhumo werhafu wokuqeshisa i-S corp uhla.
Ngokwenene, i-S corp ihlawula ezinye iirhafu kwaye inqande inxalenye yerhafu kumvuzo wokuqeshwa.
Ngokomzekelo, i- proprietorship eyodwa kuphela nge-$ 100,000 kwinzuzo kufuneka ikhokhe i-$ 15,300 kwerhafu yengqesho. Ukuba i-S Corp ihlawula i-$ 50,000 kwimirhumo yabanikazi njengabasebenzi, ukuba ibhajethi yerhafu yokuqeshisa iyabhalwa kwisiqingatha. Ewe, inkampani kufuneka ihlawule isahlulo seerhafu ye- FICA (iNkcazo yoKhuseleko lweNtlalo / irhafu ye-Medicare kubasebenzi), kodwa i-bill tax total yebhanki iyancipha.
Isimo se-S Corp sinokuphepha ukuhlawula kabini I-S corp inenzuzo phezu kwenkampani ngoba i-S corporation ayinayo irhafu ephindwe kabini . I-corporation ihlawula irhafu yengeniso yenkampani kwiingeniso zayo, ngoko abanikazi bahlawuliswa kwizabelo abazifumanayo (ukusuka kwinzuzo), obangela ukuhlawula kabini. Kwi-S corp, ngakolunye uhlangothi, i-corporation ayihlawuli irhafu yengeniso; abanikazi bahlawula irhafu yentlawulo ngokusekelwe kwizabelo zabo zeenzuzo.
Ukulahleka kwe-S corp kunganciphisa irhafu yomnini. Ukuba i-S corp inokulahlekelwa, isabelo somnini ngamnye salelo lahleko sidlulelwe kwibuyiselo yerhafu yomntu ngamnye. Ukuba umnini uneminye ingeniso, ilahleko inokunciphisa yonke into okanye inxalenye yaloo ngeniso.
Iirhafu ze-S corp zitsalwa kwiirhafu ngamnye. Ngenxa yokuba i-S corp inzuzo ihlawuliswa kubanikazi, iirhafu zingaphantsi kwezinga lokuhlawula irhafu (ngokukwi-35%, ngokuxhomekeke kwinqanaba lemali engenayo), ngoko ke irhafu ingaba isezantsi, kuxhomekeke kumlinganiselo werhafu yomnini ngamnye.
Buyela Kuzo Zonke IiS Corporations