Ukulahlekelwa kweShishini kwaBantu abaNtsapho, iiNtsebenziswano kunye ne-LLC
Kule nqaku, siza kujonga ukuba ilahleko zizimisele njani kwiintlobo ezahlukeneyo zoshishino kunye nokuba zichaphazela njani irhafu kubani boshishino.
Okokuqala, ndiza kuchaza ngokubanzi, kwaye ke ndiya kukunika iinkcukacha zamashishini adlulileyo-ngokusebenzisa irhafu (oko kukuthi, inzuzo yabo yezoshishino kunye nokulahlekelwa zibandakanyiwe nokubuyela kwabo kwerhafu).
Ukulahlekelwa kwezorhwebo kwiiNkampani
Abanikazi benkampani abahlawulwanga ngqo kwiingeniso zoshishino kunye nokulahleka ngenxa yokuba irhafu yenkampani iyahlukana naleyo yabanini-shishini. Abanikazi benkampani bayabanikazi bamasheya; bahlawuliswa kwizabelo (izabelo). Akukho zabelo, akukho ntlawulo efunekayo.
Ukulahlekelwa kwezorhwebo kwiiNkampani eziDlulayo
Njengoko kuthethwe ngentla, kwezinye iintlobo zamashishini, ingeniso yezoshishino kunye nokulahleka kudlulela kumbuyiselo werhafu lomnini. Ezi ntlobo zoshishino zi:
- Abanikazi abanamalungelo kunye nomnini- one-LLC (obizwa ngokuba yi- single-member LLC ) obala iirhafu zoshishino kwiShedyuli C , kunye
- Intsebenziswano , iinkampani ze-S, kunye ne-LLC-member members ezibala iirhafu zeshishini kwintlawulo yerhafu yobambiswano.
Ukuqulunqa ukulahlekelwa kweNet
Ingeniso yakho kunye nelahleko ezivela kuyo yonke imashishini kunye nemithombo yakho siqu iqokelelwa ngokubuyela kwakho kwerhafu. Ilahleko yokusebenza inetha ingabalwa, isebenzisa iindlela ezithile ze-IRS. Ukuba unayo ilahleko yokusebenza, usenokukwazi ukufumana imali yokubuyiselwa kwerhafu yakho yerhafu.
Ukulahleka okusebenzayo kubalwa ngokusebenzisa iRhafu yeRhafu eHlomelo kwi-line 37 yeFomu 1040 kunye nokukhupha imilinganiselo okanye imigangatho echanekileyo (kodwa ingabandakanyi ukukhululwa komntu.) Iinkcukacha ezingakumbi malunga nokulahleka okusebenzayo zifumaneka kwi-IRS Publication 536.
Ukulahleka okusebenzayo kubalwe kwiShedyuli ye- IRS Ifomu 1045 (PDF). Isihloko sale fomu sibandakanya igama elithi "Imbuyiselo yokubuyisela imali." Le mboleko iyimfuneko yokuba uhambise ukulahlekelwa kunyaka werhafu wangaphambili apho unenzuzo. Kubizwa ngokuba "ilahleko yokubuyisela" (ichazwe ngezantsi).
ImiGaqo-mngcipheko kunye nokulahlekelwa kwezorhwebo
Imithetho ebeka ingozi ekunciphiseni ilahleko zakho ukusuka kwishishini ukuya kwisixa esichengeni kwimisebenzi. Le miqathango emngciphekweni isebenza kubalingane kunye nabanini-zimashishini be-S kunye nabanini-nkonzo abathile be -C . Imithetho engozini inokusetyenziswa kwiintlobo ezithile zezo shishino. Uzakufuna ubungcali berhafu abanekhono ukuyihlenga.
Ukulahleka komsebenzi
Ukulahlekelwa kwezoshishino kunokukhawulelana ukuba kubangelwa oko i-IRS ibibiza ngokuba "umsebenzi ongenziwanga," oko kukuthi, ishishini apho umnini engathathi nxaxheba kwixesha eliqhelekileyo, eliqhubekayo okanye elikhulu. Ukulahleka okubangelwa ngumsebenzi ongenamsebenzi kungancinwa kuphela kwinani lentlawulo evela kuloo shishini.
Ukufumana iinkcukacha, khangela i-IRS Publication 925.
I-Sole Proprietorship kunye ne- Single-member LLC
I- proprietorship yodwa yerhafu yerhafu yerhafu yerhafu yoshishino lomntu (Ifomu 1040 kunye neendidi zayo). Umnini-shishini uzalise iShedyuli C ngokubonisa iindleko kunye nezindleko ezithintekayo zoshishino. Ekupheleni kweli fomu, kumgca we-31, inzuzo yentlawulo okanye ukulahlekelwa kweshishini kuboniswa. Ukuba kukho inzuzo, le nombolo idluliselwa kuMgca we-12 weFomu 1040.
Njengoko kuthethwe ngentla, ukuba ishishini lakho linokulahleka, kufuneka uqaphele ukuba yonke inzala yakho kwishishini "lisengozini." Utyalo-mali lwabaninzi banini-shishini banobungozi; utyalo-mali olungekho engozini kubandakanya "ukuyeka ukulahleka" okanye "ukungabikho kwemali". Ukuba yonke imisebenzi yoshishino lakho isengozini, unokukrazula inani elipheleleyo lolahleko lwezoshishino.
Bona imiyalelo yeFomu 6198 ngolwazi olungaphezulu, okanye khangela ngeCPA yakho okanye umcebisi weerhafu. Ingxenye enye awufuni ukuzizama wena ngaphandle kokuba uqinisekile ukuba uyazi.
Intsebenziswano, i-LLC kunye ne-S Corporations
Ukuba ishishini lakho lilungu le-LLC ilungu, ubambiswano okanye i-S corporation, unokukhupha ilahleko, ukufikelela kwisixa sakho sotyalo-mali "siseko" kwishishini. Kulula ukujonga umzekelo ukujonga indlela oku kusebenza ngayo:
- UJim noTom bangabalingani kwi-firm consulting firm. Bobabini babeka iR10 000 kwi-shishini kwaye babelana ngenzuzo kunye nokulahlekelwa 50/50. Baye bafaka imali-mboleko yee-30,000 zama-dollar ukuqala. Isiseko sokuqala somlingani ngamnye si $ 20,000 (i-$ 5,000 kunye ne-15,000 zamawaka).
- Unyaka wokuqala, babenemali engama-5,000 yeeRandi kunye neendleko zee-25,000 zamaRandi, ngenxa yokulahleka kweedola ezingama-20,000. Bahlukanisa ukulahleka kwama-50/50, ngoko nganye ilahlekelwe i-$ 10,000. Ekubeni banesiseko se-$ 15,000, ngamnye unokuthatha isabelo esipheleleyo sokulahlekelwa ukuhlawula enye imali engenayo yonyaka.
- Ushiya uJim noTom ngesiseko se-$ 5,000 kunyaka ozayo ngaphandle kokuba bathathe ezinye iimali-mboleko okanye bangeze utyalo-mali lwabo. Ukuba ukulahlekelwa kwabo kukukhulu kune $ 5,000 nganye, banokuthatha kuphela ilahleko ukuya kwii-5,000 zamaRandi.
Ukuphulukana nokulahlekelwa kwixesha elidlulileyo okanye elizayo
Ukuba ulahlekelwe ishishini elingenakudalulwa kunyaka xa ulahlekelwe, unokufuneka ukuba ukhethe ukulahlekelwa lahleko kwixesha elidlulileyo okanye elizayo. Kubizwa ngokuba ukulahlekelwa kwentela ukubuyisela okanye ukulahleka kuqhube phambili, kwaye kwakhona, yinto ethile kufuneka ufumane uchwepheshe weerhafu ukukunceda.
I-disclaimer: Njengesiqhelo, kunye nemiba yerhafu, le ngxaki inzima kunokuba ibonakale. Ingcaciso kule nqaku, kwaye kule ndawo, iinjongo eziqhelekileyo kuphela. Akujoliswanga ukuba irhafu okanye iingcebiso zomthetho. Ukubala ilahleko yokusebenza kunye nenani lokubuyisela irhafu yakho, uya kufuna uncedo lwengcali yerhafu.