Iifom zerhafu zorhwebo, iRhafu zeRhafu, uLwazi lokuFakelwa kweRhafu
Esi sikhokelo ngoshishino amancinci afaka iirejista zabo zerhafu kwiShedyuli C ngokubuyiselwa kwawo (Ifomu 1040). Oku kubandakanya abanikazi bodwa kunye nabanikazi be -LLC abangabodwa .
Ndinekhokelo epheleleyo epheleleyo yeenkampani kunye neenkampani ze-S , kunye nesiKhokelo soRhwebo lweeNtsebenziswano.
Iifom zerhwebo elincinci lokubuyisela iRhafu
Ngenxa yokuba amashishini amancinci afaka iirejista zabo zerhafu zoshishino kunye neentlawulo zabo, umhla ofunekayo ufana nokubuyiswa kwentlawulo yerhafu yomntu ngamnye: umhla ka-Apreli 15. Ukuba umhla ofunekayo ufike kwiholide okanye ngeveki, umhla olandelayo woshishino ngumhla wokugqibela kulo nyaka.
Ngaba Ndiyayifuna I-Preparer yeRhafu yokuThengisa iRhafu yeMashishini amancinci?
Ibhizinisi elincinci kakhulu elincinci ngaphandle kweendleko zeempahla ezithengiswayo okanye ixabiso eliza kuhlaziywa likwazi ukusetyenziswa kwenkqubo yenkqubo yerhafu, kodwa amaninzi amashishini amancinci adinga i-preparator yentela.
Intlawulo yerhafu yokusebenzisana ingaba nzima kakhulu kwaye nokuba iShedyuli C elula ingaba nzima kunokuba ucinge. Ngaphambi kokucela uncedo lwe-CPA, uMmeli obhalisiweyo , okanye omnye umlungisi werhafu oqeqeshiwe ukulungiselela iirhafu zeshishini, sebenzisa ulwazi kule sikhokelo ukukunceda ukuba ulungele irhafu yoshishino .
Iintlobo zamaShishini amancinci kunye namaFomu eRhafu yeNgeniso
Ibhizinisi elincinci elingekho nkampani linokuthi linye yeentlobo ezinkulu ezintathu, kunye nokungafani kwe-US ngamnye kuthi:
- I- proprietorship yodwa yoluhlobo oluqhelekileyo lwezoshishino ukuba alukho olunye uhlobo loshishino olubhaliswe kunye nombuso. I-proprietorship yodwa iyakhokhela irhafu yengeniso kwimbuyekezo yerhafu yomnini. Ishedyuli C (Inzuzo okanye Ukulahlekelwa Kwishishini Elincinci) lisetyenziselwa ukubala inzuzo yoshishino, ehlanganiswe neminye ingeniso kumnini ngamnye wefom yefom yeFomu 1040. Funda ngokubanzi malunga nendlela i-Sole Proprietorship Country ihlawula ngayo Imali yentlawulo.
- Ubambiswano lubhalisiwe kunye nombuso kwaye luququzelelwe ngamaqela amaninzi. Iifayile zentsebenziswano yokubuyiswa kwengxelo yerhafu kwifom ye-1065 kunye nabalingani ngabanye bafumana iShedyuli K-1 babonisa isabelo sabo seenzuzo okanye ilahleko zentsebenziswano. Ishedyuli okanye ilahleko yeShedyuli ye-K-1 ifakwe kunye neminye ingeniso yeqabane kwiFomu ye-1040. Funda kabanzi malunga nendlela yokuBambisana neNtela yeNgeniso yeMali.
- Inkampani ejongene nokunyaniseka (LLC) ayikho ifomu yokurhafisa injongo yerhafu yengxowa-mali. Ilungu elilodwa (umntu oyedwa) LLC lihlawula irhafu yengeniso njengokuba yedwa. I-LLC ilungu elininzi lihlawula irhafu yengeniso njengentsebenziswano. Funda ngokubanzi malunga nendlela ye-LLC Country Tax Taxes.
Iikopi zeeFom zeNtlawulo zeRhafu zeRhwebo
Nantsi iifom ozakuzifuna kuzo zonke iintlobo ze-shishini elincinci (lawa maxwebhu e-PDF):
- I-proprietors yedwa kunye ne-LLC-members ilungu: Ishedyuli C , izakhiwo zeShedyuli zeCI
- Ukubambisana kunye ne-LLCs ezilungu lamalungu amaninzi: Ifom ye-1065-Ukubuyiselwa kweNkxaso-mboleko yeNkxaso yeNzuzo yeFomu 1065
- Namaqabane kunye namalungu angama-LLC angama-LLC: IShedyuli yeK-1 imiyalelo yeShedyuli K-1
Musa ukulibala i-Self-Employment Taxes
Abanikazi bamashishini amancinci kufuneka bahlawule irhafu yerhafu-yerhafu (Ukhuseleko lweNtlalo / irhafu yentlawulo) kwizinga le-15.3% kwimali yokufumana umsebenzi.
Ngo-2013, ukunciphisa u-2% kwinqanaba lokurhafelwa kwabasebenzi kuphelile; ngoko izinga le-15.3% libuya. Inkqubo yesofthiwe yerhafu okanye i-preparator yerhafu ingabala le rhafu kuwe.
Kuphi kunye nendlela yokufaka iintlawulo zeeNkcazo zeNcinci
Ungayifaka i-tax return yakho ngeposi okanye ungayifaka i-fayile yokubuyisela. Ikhasi lokugqibela lemiyalezo yeFomu 1040 dwelisa iilesi zokusetyenziswa ukuze uthumele ukubuyiswa kweerhafu kwi-IRS.
Ukufaka isicelo soKongezo kwiiTeksi zakho
Unokufaka isicelo sokwandisa ngokuzenzekelayo kwexesha ukufakela irhafu yakho, kubandakanywa irhafu yezorhwebo. Ukongezwa kwinyanga ezintandathu ngenxa yokubuyiselwa kweerhafu zenkampani, ngoko ke umhla ofunekayo wokubuyisela ngo-Oktobha 15 (ngaphandle ko-Oktobha 15 ngeveki okanye iholide).
Ukongezwa kwakho akubandakanyi ukongezwa kwentlawulo.
Umele uhlawule irhafu eqikelelwayo xa uhlawulelwa ngerhafu ka- Apreli.
Ukufakela ukubuyiswa kweRhafu eTshintshiwe
Ukuba wenza iphutha ekubuyiselweni kwerhafu, nokuba impazamo ivela kwi shishini lakho okanye kwiirhafu zomntu, kufuneka ufake ifayile yokubuyiswa . Ifomu yokulungisa ukubuyela kwakho kwentela kuxhomekeke kwindlela yakho yezoshishino.
- Ukuchibiyela ukubuya kwakho, kuquka iShedyuli C, sebenzisa ifom ye-Form 1040X-Ulungiswe ukubuyiswa .
- Ukuchibiyela ukubuyisana kubambiswano. fumana enye ifom ye-1065 uze ukhangele ibhokisi G (5) kwiphepha 1. I-IRS ithi kufanele udibanise inkcazo echaza inombolo yomgca wento ethile ehlonyelwe, imali echanekileyo okanye unyango lwento, kunye nenkcazo yezizathu ngamnye utshintsho.
- Ukuba ufake ukubuyisana kokubambisana kwaye kukho impazamo kwiShedyuli K-1, okanye ukuba utshintsho ku-1065 lubangela utshintsho kwiinkcukacha kwi-K-1, lungiselela i-K-1 ehlonyelwe. Hlola ibhokisi elithi "Ulungiswe K-1" kwibhokisi eliphezulu kwiShedyuli K-1 ukubonisa ukuba ichitshiyelwe. Emva koko unike ishedyuli yeShedyuli K-1 kumlingane / ilungu ukuba lifake.
Ukuhlawula iintlawulo ezilinganisiweyo
Ukuba awuhlawuli irhafu efanelekileyo ngexesha lonyaka, kufuneka uhlawule irhafu eqikelelwayo. Abaninzi abanikazi bamashishini kufuneka bahlawule irhafu eqikelelwayo kuba abayifumani umvuzo ukwenzela ukuba akukho ntlawulo inqatshelwe kwingeniso yabo evela emsebenzini.
IQumrhu lokuQinisa eliQinisekileyo: I-Case Special Filing Case
Ukuba wena kunye nomlingane wakho nibabambisene ngokubambisana bobambiswano, unokukwazi ukufaka ifom ye- joint venture. Oku kuthetha ukufakela iifom ezimbini zeShedyuli, kwizabelo zakho zoshishino. Kuyinkimbinkimbi, ngoko jonga kunye neengcali zakho zerhafu ukwenzela ukuba uqiniseke ukuba wena kunye neshishini lakho bafanelekile.