Indlela iS Corporation iqulunqa ngayo Imali yentlawulo kunye nezinye iintlawulo

Ukuhlawulwa kweeNtlawulo kwiShishini lakho

Usenokuba ucetyiswa ukuba unokuba ngu-S corporation kwaye ulondoloze " ingxaki yerhafu kabini" yokuba ngumnini-shareholder kwinkampani. Ewe, i-S corporation ihlawuliswa ngendlela eyahlukileyo kwiinkampani, kwaye abanini be-S corporation abanayo ingxaki yokuhlawulwa kabini, kodwa ngaphambi kokuba unqume ukukhethwa kwemeko yeNkampani, kufuneka uqonde ukuba i-S corporation ihlawula njani irhafu kunye nezinye iirhafu.

Yiyiphi i-S Corporation?

I- S corporation (i-S Corp) yintlobo ekhethekileyo ye- corporation esebenza njengenhlangano kodwa ihlawuliswa kwiifom zerhafu zabanikazi ngabanye, ngenjongo yerhafu yengeniso.

I-S Corporation ihlawula njani iintlawulo ze-Federal Federal Revenue?

Ngeenjongo zerhafu, i-S corporation ithathwa njengendlela yokupasa irhafu. Oko kukuthi, irhafu yenkampani idluliselwa kubanikazi kwiinjongo zerhafu yengxowa-mali, kodwa ayikho inhlangano. Kuzo zonke ezinye iindlela, i-corporation-s isebenza ngendlela efanayo neenkampani.

• Okokuqala, i-corporation ifayile ibuyiselo yentlawulo yenkampani kwifom ye-Form 1120S.
• Emva koko isabelo ngasinye somnini-ntlawulo yenzuzo okanye ukulahlekelwa kwenkampani kubhalwe kwiShedyuli K-1.
• Ulwazi lwe-K-1 kumnini-nxaxheba ngamnye lubikwe kumgca we-17 weFomu ye-1040 ye-shareholder.

Uninzi lusebenzisa i-federal information ukufumana ingeniso yenkcitho yomgaqo-karhulumente.

Abanikazi be-S Corporation bahlawulwa njani?

Abanikazi be-S corp bahlawula irhafu yengeniso ngokusekelwe kwisabelo sabo sokuhambisa ubunikazi, kwaye ezi ntlawulo zibikwe kwiFom ye-1040 nganye. Ngokomzekelo, ukuba iinzuzo ze-S corp ziyi-100,000 zama-dollar kwaye zine-shareholders ezine, ngasinye sinoku-1 / Share 4, ngamnye umnini-mali uza kubhatala irhafu kwi-25,000 yeenzuzo kwiingeniso.

Ingaba i-S Corporation ikhusela njani ingxaki yokuThafelwa kabini?

Njengoko kuphawuliwe ngasentla, abanini-nxaxheba beenkampani bahlawula irhafu kwizabelo abazitholayo kwi-corporation, ngaphezu kwerhafu yengeniso eyenziwe kwi-corporation ngokwayo. Kwi-S corp, akukho ntlawulo inikwe i-corporation, kwaye akukho mali.

Ngaba Abanikazi beeNkonzo bahlawula irhafu yengqesho?

Abanikazi benkampani bayabanini-nxaxheba kwaye bafumana igalelo njengentlawulo ekutyalomali.
Abanikazi be-S corporation bahlawula irhafu yengeniso rhoqo kwi-distribution yabo, kodwa abacingelwa ukuba baqeshwe ngabanye, ngoko ke abahlawuli irhafu yengqesho kulo msebenzi wokusasazwa.

Ukuba ngaba nabani na abanini nabasebenzi, bafumana umvuzo, ukusuka kwiirhafu ze-FICA (i-Tax Social and Taxare). Ngoko akukho irhafu yerhafu yokuqeshwa yenziwa kulo mnikazi we-S corp.

Ezinye iintlawulo ezihlawulwa yiS Corporations

I-S corporation ihlawula irhafu enye njengamanye amashishini, kuquka:

ZoTywala
I-S corporation kufuneka ihlawule irhafu yengqesho kumvuzo wezabasebenzi , kubandakanywa ukulahla kunye nokubika ingxelo yentlawulo yombuso kunye neentlawulo zorhafu, ukuhlawula nokunika ingxelo ye- FICA ( iNkcazo yoKhuseleko lweNtlalo kunye neMirare) irhafu, irhafu yentlawulo yomsebenzi kunye nentlawulo yokungasebenzi.

Imirhumo yePropati
Ukuba i-S corporation inesakhiwo okanye enye impahla yangempela, iirhafu zepropati kufuneka zihlawulwe kule propati.

Ukuthengiswa koMbuso, i-Excise, kunye neFranchise Taxes
Iinkampani ze-S zifuneka ukuba zihlawule irhafu yentengiso yelizwe kunye nerhafu yeerhafu ngendlela efanayo nezinye iintlobo zezoshishino. Hlola kwisebe lakho likarhulumente yengeniso ukuze uthole ulwazi oluthe vetshe malunga nentengiso kunye nentlawulo yeerhafu.

Iifrankise Imirhumo / Imali yeNgeniso yeNkcazo / Iimali eziNinzi zeRhafu
Abanye bathi iirhafu zentlawulo ye-franchise, irhafu yentlawulo yelizwe, okanye irhafu yemali ehlawulwe kwiinkampani ze-S ngonyaka. Hlola kwisebe lakho likarhulumente yengeniso ukuze ubone ukuba urhulumente wakho ufuna iirhafu.