Iifom zerhafu zenkampani, iiRhafu zeRhafu, uLwazi lokuFakelwa kweRhafu
Esi sikhokelo siza kukuthatha kwiinqununu zenkcazelo ukukunceda ukulungiselela iintlawulo zenkampani, kubandakanywa iintlobo zeenkampani kunye nokuba zihlawuliswa njani, ziphi na apho zingayifaka khona, ifom yokusebenzisa, nokuqikelela iirhafu zenkampani. kunye nentlawulo yeenkampani zinzima ngakumbi.
Ukufumana Uncedo kwiiNkxaso zeNtlawulo zeNkampani
Intlawulo yentlawulo yeenkampani kunye neenkampani ze-S zinzima.
Ngokuqhelekileyo kulunge ukufumana uncedo lweCPA okanye ochwepheshe beerhafu abajwayelene neerhafu zenkampani, kunokuba uzame ukulungisa le ntlawulo ngokwakho. Ngaphambi kokuba ucele uncedo lwe-CPA, uMmeli obhalisiweyo , okanye omnye umcebisi werhafu ofanelekileyo wokulungiselela iirhafu zenkampani yakho, kukho ulwazi olusisiseko malunga nentlawulo yenkampani kufuneka uyazi. Funda kabanzi malunga nokufumana Uncedo ngeentlawulo zeShishini .
U-2017 Usuku lokubuyiswa kweRhafu lweNkcazo
Imini efunekayo yembuyekezo yerhafu yenkampani yenkampani yashintsho, iphumelele ngunyaka werhafu ka-2016 (ifakwe ngo-2017).
- Kwiinkampani kunye nokuphela komnyaka wama-31, ukubuyela kweerhafu kubangelwa ngo- Ephreli 17, 2018.
- Kwiimveliso zonyaka-mali ngaphandle komhla we-31 ku-Disemba 31, ukubuyela kweerhafu kubangelwe ngomhla we-15 wenyanga yesine emva komnyaka.
Iintlobo zeeNkampani kunye neMirhafu
E-US, kukho iintlobo ezimbini zeenkampani-C iinkampani (ngokuqhelekileyo zibizwa ngokuba "iinkampani") kunye neenkampani ze-S (malunga neCandelo leNgxelo yeNgeniso yangaphakathi esebenza kulolu hlobo loshishino).
Zombini iindidi zinesakhiwo esifanayo, usebenzisa iiNqaku zeNkampani ukubandakanya kwilizwe okanye kwilizwe elithile. Zombini iindidi zeenkampani zinemithetho kamasipala kunye nebhodi lequmrhu labalawuli. I-S corporation idalwe kuqala njenge-corporation ize ifayile ifake i-S corporation status.
Ukwahlula phakathi kwenkampani kunye ne-S corporation kuza ngendlela abaye bahlawulwa ngayo. Funda ngokubanzi malunga neenkampani kunye neenkampani ukuba uqiniseke ukuba uyaqonda ukungafani.
IQumrhu kunye neS Corporation IiFomu zeRhafu
Iifayile zeenkampani zabo zerhafu zentlawulo yefesti esebenzisa iFomu 1120 ; Iifayile zeenkampani ze-S ngokusebenzisa Ifomu 1120S . Nazi iikopi ze-IRS (i-PDF) yeFomu 1120 kunye neFom 1120S , kunye nemiyalelo yeFom 1120 kunye nemiyalelo yeFom 1120S . Ukongeza kwiFomu ye-1120S, i-S corporation yabanini-mali babika isabelo sabo somvuzo okanye ilahleko yenkampani kwiShedyuli K-1 - Isabelo sabanini-mali sabanini-mali, Imali-mboleko, iiKredithi , njl.
Ireyithi yentlawulo yeNkampani
Ireyithi yentlawulo yerhafu yenkxaso-mali yenyuso i-35%, kodwa izinga liyahluka ukusuka kwi-15% ukuya ku-35%, ngokuxhomekeka kwimali yengeniso. Funda eli nqaku kwinqanaba lentlawulo yenkampani ukujonga ishedyuli yentlawulo yerhafu kunye nomzekelo wendlela yokubala iirhafu zenkampani usebenzisa ishedyuli.
Iifayili zokuFakelwa kweRhafu ezifunekayo kwi-Corporate kunye ne-S Corporation
Ukufakela irhafu yengeniso yenkampani yakho, kuya kufuneka ufumane iingxelo zemali kunye namanye amaxwebhu kwi-preparer yakho yentela. La maxwebhu afaka i-balance sheet ekuqaleni kwonyaka-mali we-corporation kunye nokuphela kwaloo nyaka, inzuzo nenkcazelo yokulahleka ekupheleni konyaka, ulwazi ukubala iindleko zeempahla ezithengiswa kunye namanye amaxwebhu.
Ngezantsi ziluhlu olupheleleyo lweenkcukacha zokufakelwa kwenkampani kunye neentlawulo zeerhafu zenkampani.
- Amaphepha adingekayo ukuba anike i-preparer yakho yerhafu ukuba ifake irhafu yerhafu yenkampani yakho.
- Amaphepha adingekayo ukunikezela kwi-preparer yakho yerhafu ukufakela ingxelo yentlawulo ye-corporation yase-S
Iinkampani ze-S zihlawuliswa kwiirhafu zerhafu. Ngoko i-S corporation kufuneka isithathe umhla wokuphela konyaka wekhalenda (ngoDisemba 31) ukuba ihambelane nomphela wonyaka werhafu ngaphandle kokuba i-corporation ingakwazi ukuseka injongo ebalulekileyo yoshishino ngomhla ohlukileyo. Umhla wokufakelwa kunye nokubuyiswa kwentela umhla wokugqibela umhla we-15 wenyanga yesithathu emva kokuphela konyaka werhafu: uMatshi 15 malunga neenkampani zonke ze-S.
Kuphi na Indlela yokuFakelwa Imirhumo yeNtlawulo yeNkcazo
Unokufaka ifayile yakho yokubuyisela irhafu ngeposi okanye unokufumana i-preparer yakho yerhafu e-fayile ukubuya.
Nazi iilayibhile ozisebenzisayo xa ufaka irhafu yakho yentlawulo yenkampani ngeposi:
- Kuphi ukuthumela iFomu yeFomu 1120S
Imilinganiselo ehlawulweyo, Ukubuyiswa kweRhafu, kunye neZicelo zokuLandiswa
Iintlawulo zeeNkcitho eziThengisiweyo . Amashishini kufuneka ahlawule irhafu ehlawulweyo ukuba ibhaso yerhafu yokulindela i-$ 500 okanye ngaphezulu. Iinkampani zibala kunye neefayile zerhafu eziqikelelwa kwi- IRS Ifom 1120-W . Izavenge ngokubanzi zifanelekile ngomhla we-15 we-4, 6th, 9th, kunye neenyanga ezili-12 zonyaka werhafu. (Ngombutho we-Disemba 31 oya kuba ngo-Ephreli, ngoJuni, ngoSeptemba, noDisemba.)
Uphi na indlela yokufaka ifayile yokubuyisela irhafu ngokutsha. Amashishini kufuneka afake i-return tax tax return kwifom ye- Form 1120x.
Ukufakela iSicelo sokuLungiswa kweRhafu yeNtlawulo. Amaziko afumana imvume yokuzenzekelayo kwiinkqubo zokwandisa, kodwa kufuneka usayifake isicelo, usebenzisa Ifom 7004. Ifomu kufuneka ifakwe ngomhla wokuhlawula irhafu yakho yenkampani kwaye kufuneka uhlawule irhafu ngalo mhla.
Imirhumo yeNtlawulo
Kufuneka uhlawule irhafu yengeniso kwiphondo okanye kwiindawo apho ibhizinisi lakho libandakanya ukuba loo mazwe aneentlawulo zenkampani. Ukuze ufumane okungakumbi malunga neerhafu zerhafu zorhulumente kunye nokuthumela imiyalelo, yiya kwiwebhusayithi yombuso wakho werhafu - isebe likarhulumente yengeniso okanye isebe elifanayo .