Ukubambisana, i-S Corporation Abanikezeli-mali-iShedyuli K-1 Imali / Ukulahleka
Yintoni eyongezelelweyo yeNgeniso?
I-IRS dwelisa iintlobo ezininzi zemali engenayo kwiphepha lokuqala leFom 1040. Imirholo kunye nemivuzo yowokuqala, ibhalwe kwiNgcaciso 7. Emva koko ezinye iintlobo zengeniso, kubandakanywa inzuzo evela kwimigangatho kunye negalelo kunye ne-shishini elincinane (elifakwe kwiShedyuli C kwaye lifakwe kwiNombolo ye-12 ye-1040 ifom) ifakiwe.
Ifowuni ye-17 yefom ye-1040 icela ezinye iintlobo zengeniso, ukusuka kwi-"Rental rental estate, ukuhlawula, ubudlelwane, ii-S corporations, trusts, njl." Oku kungeniso engaphezulu, kwaye ingeniswa kuqala kwaye ibalwe kwiShedyuli E kwaye yangena kwibuyisela irhafu kulo mgca. Ezinye iintlobo zengeniso eyongezelelweyo evela kwiShedyuli E zifakwe kwezinye iindleko zokubuyisela irhafu yerhafu.
Iintlobo zoLimo loShishino olubikwe kwiShedyuli E
Ishedyuli E iquka inzuzo okanye ilahleko kubantu abavela kwi:
- Intsebenziswano
- S corporations
- Indawo yokuhlala
- Uhlala kwaye uthembele
- Kwaye nezinye izinto ezifanayo.
Ishedyuli E isebenza ngendlela efanayo kumnini we- corporation, umnikazi we-LLC kunye neqabane ngokubambisana. Kukho iShedyuli K-1 eyahlukileyo kumnikazi we-S corporation, kodwa inkqubo iyafana.
Ingaba i-LLC isebenzise iShedyuli E?
I -LLC ilungu elilodwa lingafakela ifayile yeShedyuli C kwaye ingafaki iShedyuli E. I-LLC eneefayile ezininzi zeefayile ukubuyisela intela yentlawulo njengentsebenziswano, ngoko ke olu hlobo loshishino luya kulungiselela iShedyuli E kubanikazi.
Ukuba i- LLC ihlawuliswa njengenkampani , iya kufaka i-tax return corporation kwaye akukho Shedyuli E efunekayo.
Indlela iShedyuli E esebenza ngayo neShedyuli K-1
Injongo yeShedyuli E kukuthatha ishedyuli ye-Schedule K-1 kumnini-shishini kwaye ibandakanye ulwazi malunga nokuba ingeniso iyenzayo okanye ayikhombisiyo (yayinguye umninimzi obandakanyekayo kwishishini).
Imali engenayo ithathwa ngendlela eyahlukileyo yi-IRS (ichazwe ngezantsi).
Ukuqonda iShedyuli E kufuneka uqale uqonde iShedyuli K-1, ngoko masibuye siphakamise encinane ukujonga inkqubo. Makhe sisebenzise umzekelo wobambiswano obhala ukubuyiswa kweerhafu yengeniso. Okokuqala, iifayile zentsebenziswano yerhafu yokubuyisela kwiFom 1065 , ibonisa ingeniso, iindleko kunye nenzuzo engenayo (inzuzo).
Ukususela kwiFom 1065, inzuzo yentsebenziswano yentengo ikwahlula phakathi kwamaqabane ngokuhambelana neemfuno ezibekwe kwisivumelwano sobambiswano malunga nemali yezabelo zokwabiwa (amasheya omnini) ogcinwe ngumlingani ngamnye. Ukuba kukho amaqabane amabini, umzekelo, ngamnye unokuba nobunikazi be-50%.
Kule ngcaciso, iShedyuli K-1 ilungiselelwe iqabane ngalinye. Ishedyuli i-K-1 ibonisa isabelo somlingani ngamnye somvuzo oqhelekileyo, ukuqashisa / indawo yokuhlala, inzala, izabelo , ukuhlawulwa kwemali, i- short-term and long-term gains , enye inzuzo / ilahleko, iinqununu ezili-179 , kwingqesho / ilahleko.
Masithi ubambiswano ngokubanzi lufumana imali engenayo ye-120,000. Iqela ngalinye liza kuxela i-$ 60,000 kwi-K-1 yakhe. Emva koko, ulwazi lweShedyuli K-1 kumlingani ngamnye lufakwe kwiCandelo II leShedyuli E malunga nokubuyiswa kweerhafu lomntu.
IShedyuli E yeNgeniso kwiFomu 1040
Ishedyuli E - Imali engenayo eyongezelelweyo, ifom elula equka inzuzo evela kwimithombo eyahlukeneyo. Inxalenye yeShedyuli E enxulumene nokubambisana yiNgxenye II yeNgeniso okanye Ukulahlekelwa kobudlelwane kunye ne-S Corporations. Kule candelo, iqabane liluhlu lwemithombo yengeniso.
Qaphela ukuba kufuneka uqhathanise imali engenayo (umsebenzi) ngokumalunga nemali engenayo engenayo (imisebenzi engeyiyo ingqalelo) kwiShedyuli E. Ingeniso engenayo yenzalo-mali abathatha inxaxheba ekusebenzeni inkampani. Ingeniso engeyiyo engenayo ivela kwingxaxheba ngokuthe ngqo kwimisebenzi ebandakanyekayo ekusebenziseni ubambiswano.
Ekugqibeleni, yonke imvelaphi yokufumana iShedyuli E, kubandakanywa ingeniso evela kubambiswano okanye kwi-corporation ye-S, ifumaneke kwiNgcaciso 41 yeShedyuli E. Imali engenayo / ukulahlekelwa kuyo yonke imithombo, iphelele kwiNgcaciso 41 yeShedyuli E, ifakwe kwiNgcaciso 17 Ifom ye-1040, kunye neShedyuli E iqhotyoshelweyo.
Ngaba Ndifuna i-Preparer yeRhafu yokugqiba iShedyuli E?
Ukuba unobambiswano olulula kunye nomthombo omnye wemali engenayo, kwaye unesiqiniseko sokuba imali engenayo iyasebenza kunokuba ungadli, ungasayi kufuna i-preparator yerhafu. Kuhlala kusisilumko ukuba ube neCPA okanye uMmeli oBhalisiweyo esebenzayo kwingxelo eyimfuneko yokubuyisela irhafu evela kubambiswano, LLC, S corporation, okanye corporation.
Ngolwazi olungakumbi kwiShedyuli E
Nantsi ifomu yeShedyuli yakutsha nje yamuva, kunye nemiyalelo yeShedyuli E.
Ukuziphendulela: Eli nqaku lijoliswe ukuba libe yiphononongo ngokubanzi kwesi sihloko, kungekhona irhafu okanye isiluleko sezomthetho. Ngaphambi kokuba uthathe isenzo okanye ufayile le fom, qhagamshelana neengcali zakho zerhafu.