Iifom zerhafu zentsebenziswano, uLwazi lokuFakelwa kweRhafu
Umhla ofunekayo wokurhafelwa kwentlawulo yeentsebenziswano kunye ne-LLC ilungu le-LLC elihlawulwe njengentsebenziswano ngo-Matshi 15. Ukuba uMatshi 15 uwa ngeveki okanye ieholide, ukubuya kubangelwa umhla olandelayo wezoshishino. Hlola eli nqaku malunga neentlawulo zerhafu zoshishino zonyaka okhoyo ukufumana umhla ochanekileyo. Olu qhagamshelwano lokubuyisana nolwazi lukwa-LLC lwamaqela amaninzi, apho iifayile zabo zerhafu zorhwebo njengentsebenziswano.
Ukuba ufake isicelo sokwandisa ukubuyiswa kwentlawulo yakho yobambiswano, kufuneka ifakwe ngoMatshi 15, kunye neerhafu (eziqikelelwayo) mazihlawulwe ngaloo mhla. Unentsuku ezintandathu ukufaka ifayile yokubuyela, efunekayo ngoSeptemba 15. Ukuba ufaka isongezelelo, kufuneka uhlawule irhafu yengeniso ngumhla wokuqala oyimfuneko; intlawulo ayinakwandiswa .
Intsebenziswano ye-US kunye neNtlawulo yeNgeniso
Esi sikhokelo siza kukuthatha kwiinqununu zengcaciso ukukunceda ukulungiselela iintlawulo zobambiswano, kubandakanywa iintlobo zobambiswano kunye nendlela abahlawuliswa ngayo, nini na apho ifayile, ifomu ukuyisebenzisa, nokuqikelela iirhafu zentsebenziswano.
Ngaphambi kokuba ucele uncedo lwe-CPA, uMmeli obhalisiweyo , okanye omnye umcebisi werhafu ofanelekileyo ukulungiselela ukuhlawulwa kwentlawulo yabambiswano, kukho ulwazi olusisiseko malunga nentlawulo yobambiswano omele uyiyazi. Funda kabanzi malunga nokufumana Uncedo ngeentlawulo zeShishini .
I-LLC-Multi-member members ihlawulwa njengentsebenziswano
Ingcaciso ehlinzekwe kule khokheli yerhafu nayo isebenza kwiinkampani ezinobuninzi bamalungu amaninzi, ezihlawulwa njengentsebenziswano yeenjongo zentlawulo yerhafu.
Funda kabanzi malunga nendlela ii-LLC zihlawula ngayo irhafu yentlawulo.
Iintlobo zobambiswano
Zininzi iintlobo ezahlukeneyo zokubambisana ezinokwakhiwa, kuxhomekeke kwizikhetho zeqabane. Ubambiswano lunokubunjwa njengentsebenziswano ngokubanzi, kunye nawo onke amaqabane athatha inxaxheba ekulawuleni, okanye angabandakanyeka nabo.
Ubambiswano obunqongopheleko bungabunjwa. Zonke iintlobo zobambiswano zeefayile zerhafu yengeniso zisebenzisa iifom ezichazwe ngezantsi; indlela abasebenzisana ngayo ngabanye abahlawulwa irhafu kuxhomekeke kuhlobo lobambiswano kunye neenkcukacha ezithile zesivumelwano sobambiswano . Funda kabanzi malunga neentlobo zobambiswano.
Intsebenziswano yamaFomu eRhafu yeNkcazo yeNgeniso
Intsebenziswano yefayili yokubuyisela irhafu yengxowa yefomeral ngokusebenzisa ifom ye-1065. Ifomu 1065 yinto yokubuyiswa kolwazi, oku kuthetha ukuba akukho ntlawulo ehlawulwa ngokuthe ngqo kubambiswano ngokusekelwe kwimiba kwifom 1065.
Ubambiswano kufuneka kwakhona lulungiselele iShedyuli K-1 ukunika iqabane ngalinye, kubonisa ukuba ukuhanjiswa komlingani weenzuzo okanye ukulahlekelwa kobambiswano kulo nyaka. IShedyuli K-1 ifakwe kwibuyiselo yerhafu yecala lomntu ngamnye yonyaka, kwaye inani elipheleleyo kwiShedyuli K-1 libhaliswe kwiNgcaciso ye-12 - iNgeniso yeMashishini. Abalingani ngabanye bahlawula irhafu yengeniso kwisabelo sabo seenzuzo kubambiswano. Amaqabane kufuneka ahlawule irhafu yerhafu yonyango (Ukhuseleko lwezeNtlalo / i-Medicare) ngokusekelwe kwisabelo sabo senzuzo, ngamnye ngonyaka.
Amaphepha okuFakelwa kweRhafu afunekayo kuBambiswano lweNtlawulo yeNgeniso
Ukufakela irhafu yentsebenziswano yakho yentlawulo, kuya kufuneka ufumane iingxelo zemali kunye namanye amaxwebhu kwi-preparer yakho yentela.
La maxwebhu afaka i-balance sheet ekuqaleni kwonyaka-mali wabambiswano kunye nokuphela kwaloo nyaka, inzuzo nenkcazelo yokulahleka ekupheleni konyaka, ulwazi lokubala iindleko zeempahla ezithengisiwe kunye namanye amaxwebhu. Nalu uluhlu lwamaphepha afunekayo ukulungiselela ukubuyiswa kwentlawulo yerhafu yobambiswano .
Kuphi na Indlela yokuFakelwa kweTeksi yeNgeniso yeMali
Unokufakela ukubuyiswa kwentlawulo yakho yobambiswano kwiFomu 1065 ngeposi okanye unokuba ne-tax preparer yakho yefayile yokubuyisela. Ukuba uthumela ngeposi, idilesi yokuthumela kwirejista yakho yerhafu yentlawulo kubambiswano kuxhomekeke kwimeko yakho. Jonga iphepha 4 lemigaqo yeFomu 1065 ye-imeyile ye-imeyile yelizwe lakho.
Ukufaka ukongezwa kwerhafu yentsebenziswano yentlawulo.
Kuphi na indlela yokufaka ifayile yokubuyisela irhafu yobambiswano.
Ukufakela iSicelo soNxibelelwano lweRhafu yokuBambisana.
Intlawulo yoBambiswano boRhulumente
Abalingani kufuneka bahlawule irhafu yengeniso ekuhanjisweni kwabo ngenzuzo kubambiswano kwilizwe okanye apho apho kubambisene khona. Intlawulo yentsebenziswano iyahlawulwa kwiimbuyekezo zerhafu zomntu ngamnye.
Eminye kwiiNtlawulo zoBambiswano ukusuka kwi-IRS
Ikhasi lewebhu le-IRS elibizwa ngokuba yiNtsebenziswano liquka inkcazo yentlawulo ehlawulwa ngamashishini obambiswano kunye nabalingani ngabanye. Kubalulekile ukujonga ukuba udidekile.