Izinketho ze-LLC Imali yentlawulo
I- Limited Liability Company (LLC) yinkqubo entsha yoshishino, ebonwa yi-IRS kuphela ukususela ngowe-1980. I-LLC idibanisa ukuqalisa ukuqala kunye nokusebenza kwedwa okanye ukusebenzisana kunye nokukhuselwa kwemfanelo yenkampani. Ngenxa yokuba i-IRS ayinaso isigaba sokuhlawula irhafu kwi-LLC, sakhetha ukusetyenziswa kwezihlomelo zerhafu ezikhoyo kulo mbutho.
Umntu oyedwa-mnikazi uhlawula njani iintlawulo?
Umnini-single-LLC LLC Intlawulo. Ngaloo ndlela, i-LLC kunye nomnini oyedwa (obizwa ngokuba "ilungu") ihlawuliswa ngendlela efana neyeshishini lomnini omnye - umninimzi oyedwa. Njengomntu oyedwa weshishini lomnini, i-single-member LLC ifaka ibuyisela irhafu yerhafu kwiShedyuli C. Inzuzo okanye ukulahlekelwa kwiShedyuli C ifakwe kunye nokubuyiswa kwentela yomntu. Umnini kwakhona kufuneka ahlawule irhafu yerhafu yonyango (Ukhuseleko lwezeNtlalo / i-Medicare) kwingeniso evela kwi-LLC.
Funda ngokubanzi nge -LLC-member member LLC .
Unjani umthengi-ntlawulo we-LLC ukuhlawula irhafu?
Iintlawulo ezininzi ze-LLC LLC. I-LLC enelungu elingaphaya (umnikazi) ihlawula irhafu njengobambiswano. ukufakela irhafu yentsebenziswano, iifayile zentsebenziswano zibuyisela ulwazi kwiFom 1065 ebonisa inzuzo / ukulahleka ngokupheleleyo kubambiswano. Umlingani ngamnye ufumana ifomu yerhafu (iShedyuli K-1) ebonisa inxalenye yakhe yentsebenziswano okanye ilahleko. Le ntlawulo ye-K-1 yokulahlekelwa / ilahleko ifakiwe kunye nokubuyiswa kwentela yomntu.
Funda ngokubanzi malunga nendlela intsebenziswano ehlawula ngayo irhafu yentlawulo .
Imali yentlawulo ye-LLC yeTeks njenge-Corporations okanye i-S Corporations
Ngoku kuza ukuxhamla: i-LLC inezinye ezimbini iindlela zokukhetha ukuhlawula irhafu yengeniso - nokuba yinkampani okanye i-S corporation.
LLC ukuhlawula irhafu njengenkampani. I-LLC inokuhlawula irhafu njengenkampani.
Ibhizinisi kufuneka lifake i-IRS Ifomu 8832. Funda ngaphezulu malunga nokufakela ukhetho lwesigaba kwiFomu 8832 .
LLC ukuhlawula irhafu njenge-S corporation. I-LLC ingakhokhela irhafu njenge-S corporation. Inzuzo yokufakela njenge-S corporation kunokuba i-corporation ingabanini be-S corporation bangakwazi ukunika ingxelo ngeengeniso zabo / ilahleko zentsebenzo kwiirhafu zabo zerhafu kwaye abafaki ukuhlawulwa kweerhafu . Abanikazi benkampani bafake iShedyuli K-1, efana neShedyuli K-1 efakwe ngamalungu e-LLC.
Ukuqonda ukuhluka phakathi kwe-S Corp kunye ne-LLC
Ngaphambi kokuba uthathe ukutshintsha isimo sakho serhafu ye-LLC kwi-corporation ye-S, funda ngokungafani kwerhafu phakathi kwe- S corporation kunye ne-LLC.
Ukutshintsha isimo seerhafu kwi-S corporation, i-LLC kufuneka ihlangabezane neemfuno ze- IRS ze-S , ziquka (a) kufuneka ibe "ilungu lekhaya elifanele ukuphathwa njengenkampani" (oko kukuthi, i-LLC), ( b) ingaba nabanini abanini-nxaxheba abangaphezu kwe-100 (amalungu, kwimeko ye-LLC), kunye (c) nabanini-nxaxheba bodwa ngabanye, amaziko, imibutho engekho phantsi, okanye i-trust. Iqumrhu kufuneka libe nomphelo-mali we-31 ka-Disemba 31.
I-LLC ingayifaka ikhethi ukuba iphathwe njenge-S corporation ngokufaka ifomu yonyulo 2553 .
Naluphi na ukufakela ukutshintsha imeko ye-LLC yerhafu kwi-corporation okanye i-S corporation kufuneka yenziwe ngoncedo kunye neengcebiso zomcebisi weerhafu.
Ukuziphendulela: Ulwazi olukule nqaku nakweli sayithi lujoliswe ukuba lube luqhelekileyo, ukukunika imvelaphi oyifunayo kwingxoxo kunye nomcebisi wakho werhafu. Umbhali akayiyo iCPA okanye igqwetha kwaye le ngcaciso ayijoliswanga ukuba irhafu okanye isiluleko somthetho. Yonke imeko iyahluke, imithetho yentlawulo yelizwe iyahluka, kwaye imithetho yerhafu iyaqhubeka ishintsha.