Enyanisweni, indlela i-IRS ichaza ngayo eli candelo lilokuba ishishini lihluke kumnikazi walo kodwa likhetha ukunganakwa njengoko lihluke kumnini-shishini kumsebenzi werhafu .
Oko kukuthi, yinto ebengafuni ukuba yinto ehlukeneyo evela kumnini-shishini. Ukuba oku kuzwakala ngathi kuluhlu oluphindwe kabini, luyiyo.
Kukho iziqendu ezimbini kwi-puzzle ye-entities engayithobeli, ezo zombini zimele zibe khona ukuba ishishini libe yinto ebhaliweyo:
- Uhlobo loshishino luhlukile kumntu ngamnye ngenjongo yokuzibophelela, kwaye
- Ibhizinisi lihlawulwa ngerhafu yerhafu yomntu ngamnye, ngokusekelwe kwingeniso yayo yomnxeba kwiShedyuli C.
Ukucacisa ngokulula (ngokubanzi kunokwenzeka:
Ibhizinisi liqhelekileyo liziko elihlukile kumnini-shishini. Ukuhlukana kukulungele umnini kuba kukwahlula umthwalo womnini kunye nomthwalo wezoshishino ngezinto ezinjengamatyala kunye nezigwebo. Amaqumrhu, intsebenziswano, kunye neenkampani ezinobuncwane abancinci zihlukeneyo ezivela kubanikazi babo. Ezi ziko zihlawuliswa ngokwahlukileyo kumnini, kwiifom zerhafu ezahlukeneyo.
Elinye iqumrhu leshishini elingafaniyo nomnini-shishini ngumnini wedwa. Ifom yeerhafu yerhafu yedwa (iShedyuli C) inxalenye yomefti yerhafu yomntu.
Ngoko, umbuzo ongenakunikwa umcimbi uphathelene neerhafu - ukuba iifayile zeefayili zibuyela njani.
IQumrhu eliLawulayo kuphela: I-Single-Member LLC
I-IRS ithi "i-LLC inelungu elilodwa liphathwa njengeliqumrhu elinganakwa njengoko lihlukaniswe nomnikazi walo ngenjongo yengeniso yerhafu, ... ngaphandle kokuba ... liqinisekisa ngokufanelekileyo ukuphathwa njengenkampani .."
I-LLC ingakhetha ukuba iphathwe njengenkampani ngenjongo yengeniso yerhafu. Ukuba i-SMLLC yakho inyulile ukuba irhoxiswe njengenkampani okanye i-corporation ye-S, ayiqwalaselwe njengento engekho phantsi yerhafu yengeniso. Ukwenza olu lonyulo, iSMSL kumele ifake iFom Funda kabanzi malunga nokufakela ukhetho lonyulo lwe-LLC.
Ngaba ngaba ezinye iindidi zezo shishino zilahlwa phantsi?
Amashishini asekwe phantsi kwemigaqo karhulumente, ngonobhala karhulumente kwiphondo ngalinye, kwaye akukho rhu lumente lugcina "inkunkuma engayithobeli" njengoluhlobo lwezoshishino. Khangela nganye yeentlobo zezomthetho zoshishino ukuze ubone indlela ekuthelekiswa ngayo neemfuno zequmrhu elinganakwa:
- Ubunikazi bodwa, apho wena kunye nezoshishino lilungu elifanayo. Ipropati yedwa iyabhalwa kwiShedyuli C, kodwa akukho shishini elithile elinikezelayo ukubonelela ngokukhusela uxanduva lwakho ukuba ishishini alikwazi ukuhlawula iindleko okanye ukuhlawulwa.
- I -LLC ilungu le-multiple libhaliswe kunye nelo hlobo lorhwebo linikezela ukhuseleko, kodwa le nto inokuhlawula irhafu yengeniso njengentsebenziswano.
- Ubambiswano, njengoko kuboniswe ngasentla, akuyiyo into engekho phantsi (kubandakanye ukusebenzisana okulinganiselweyo okanye ubambiswano obunqongopheleyo ) ngokuba iintlawulo zentsebenziswano ayifumanekanga kwiShedyuli C. (Funda kabanzi malunga neerhafu zabambiswano malunga nendlela yokuBambisana neNtlawulo yeNgeniso yeNgeniso. )
- I- corporation yinkampani ehlukeneyo yoshishino kubanikazi, inika ukukhuselwa kwemfanelo, kwaye ihlawula irhafu kwiFom 1120 .
- Ngakolunye uhlangothi, unika inkxaso ukhuseleko kwaye lufake i- feedback return on Form 1120-S . Abanikazi bahlawuliswa ngerhafu yabo yokubuyisela irhafu, kodwa kungekhona kwiShedyuli C.
Indlela yokukhethwa ukuba yiNyunyana engekho phantsi
Akukho nto kufuneka uyenze ukuba ube yinto ebhaliweyo. Uvele ufake i-LLC-Member ilungu leShedyuli C kwaye ubandakanye inzuzo okanye ukulahlekelwa ngenetha kwimbuyekezo yakho yentlawulo yerhafu
Ukunyanzelwa kweQumrhu kwiRhafu yeRhafu
Usenokuba ubone igama elithi "ibhunga elinganakwa" kwifom yerhafu. Ngokomzekelo, inokuthi ifakwe kwingxoxo yenkampani ye-LLC-member member.
Usenokuba wambona eli gama xa ufaka isicelo senombolo yesazisi yerhafu (Inombolo yesazisi yomqeshi) kwishishini lakho.
IRS ithi,
"Ukuba i-" entityiweyo "inomntu ngamnye, iphathwa njengomnini-mnikazi wedwa. Ukuba" inkunkuma engayithobeliyo "inayo nayiphi na enye into, iphathwa njengesebe okanye ukwahlula komnini wayo."
Ingemvelaphi ethile kwiQumrhu elingekho phantsi
I-Internal Revenue Code (imigaqo elawula irhafu yentlawulo) ichaza ukuba iqumrhu loshishino liyinkampani ngokungagqibekanga. Ukuba iqumrhu aliyiyo iqumrhu "lilungu elifanelekileyo," kwaye linokukhetha ukhetho lwayo kwiintlawulo zerhafu.
I-Code ithi, "iqumrhu elifanelekileyo elinomnini omnye lingakhetha ukuba lihlelwe njengombutho okanye ukuba lugcinwe njengelungu elihlukileyo kumnikazi walo." Uhlobo olulodwa loshishino oluhambelana nazo zonke iziqinisekiso ukuba lube lilungu elingalunyanwanga li-LLC-member member. (SMLLC).
LLC Ungakhethi ukuba ube yiQumrhu
I-IRS ithi, "I-SMLLC engayikhethi ukuba ibe yinkampani iza kubalwa ngesikhokelo sesekuhlaleni esele sikho" njengegatye elinganakwayo "ehlawulwa intela njengomnikazi wedwa wenjongo yengeniso yerhafu." I-LLC inokufaka ikhetho ukuba irhoxiswe njengenhlangano.
Ngoko, ngokuyisiseko, nayiphi na i-SMLLC engakhange ihlawulwe njengenhlangano yinkampani engahoywa yinjongo yentlawulo. Oko kukuthi, i-SMLLC ihlawuliswa njengomnikazi wedwa. Kodwa yilapho ukudideka kungena khona: Umnikazi wedwa ongeyena into engekho phantsi ngenxa yokuba inkampani ayihlukanga kumnini.
Ixesha elifanelekileyo kumhlathi odlulileyo "lihlawuliswa." Iifayile zepropati yedwa yerhafu yoshishino esebenzisa iShedyuli C , kwaye inzuzo / ukulahlekelwa kwiShedyuli C ifakwe kunye nokubuyiswa kwentlawulo yerhafu. Ngoko i-Single-Member LLC "ihlawuliswa" njengefayile yeefayili yecandelo kuphela.
I-Single-Member LLC ayifuni ukwenza nantoni na ukuba "yonyula" ukuba ibe yinto ebhaliweyo, nangona ivakale ngathi. I-SMLLC idinga ukufakela irhafu yeshishini layo kwiShedyuli. Eminye, leyo ye-SMLLC ukuba ithathelwe ingqalelo njengombutho kwaye ihlawuliswe njengenkampani, kukuba iSMSL ifake iFom . Funda kabanzi malunga nokufakela ukhetho lonyulo lwe-LLC.
Iingxaki zoLuntu kwiCandelo elingekho phantsi
Iqumrhu elinganakwa libhekwa njengeli candelo elifanayo njengomnini weenjongo zerhafu, kodwa kungenjongo yeenjongo. Ukufumana ulwazi oluninzi ngale ngxelo, funda eli nqaku apho igqwetha uRobert Warwick lixoxa ngengxaki yokungenakuhlawulwa kwentlawulo kunye neemeko zemfanelo .
Umzekelo: I-LLC ilungu elilodwa linokugqiba isigqibo sokusebenzisa "igama" elingenayo i-LLC xa ifayile iFayile ifake isicelo sayo seNombolo yeNgcaciso yoMqeshi (i-EIN) kwifom ye- SS-4.
Ukungahlawulwanga ityala kunye neRhafu yeNgqesho
Isikhundla sokungaxoxwa kwemeko ye-LLC-member ilungu ayisebenzi kwiirhafu zengqesho . Ibhishini linamanani amaninzi apho inombolo yesazisi yomqeshi oyisebenzisayo xa ufaka irhafu yengqesho. Funda kabanzi malunga nalezi zikhetho zokufakela irhafu yengqesho.
Ngolunye ulwazi
Ukuba ungathanda ulwazi oluninzi malunga nokuba yintoni na ukuba kutheni ilungu elingekho phantsi, le nqaku evela kwi-American Bar Association inokuba luncedo.
Ukuziphendulela: Umbhali akayiyo iCPA okanye ugqwetha weerhafu kwaye akahlose ukunika irhafu okanye iingcebiso zomthetho. Ukuba uyazibuza ukuba ufanelekile njengeziko elingekho phantsi okanye ukuba lo mboniso lunokuchaphazela njani irhafu ye shishini lakho, khangela ukuba ugqwetha lakho kunye neengcali zerhafu.