Kule nqaku, siza kujonga kwifom ye-LLC yoshishino, ukuba i-LLC ihlawulwa njani irhafu , njani ukuhlawulwa irhafu njengenkampani inokuba yinzuzo kwishishini, kunye nenkqubo yokunyulwa kokukhethwa kwerhafu.
Ngaba Ndimele Ndikhethile Ukuba I-LLC Yenzelwe I-Corporation?
I-LLC ingakhetha ukuhlawulwa irhafu njengenkampani, endaweni yokubambisana okanye yedwa. Ekubeni abacebisi abaninzi beerhafu bongezela inzuzo yefom ye-LLC , kutheni i-LLC ifuna ukuhlawulwa irhafu njengenkampani?
Njani ii-LLC ziTekisiwe
Ngokungagqibekanga, ukuba ungakhethi ngenye indlela, i-LLC ihlawuliswe ngenye yeendlela ezimbini, kuxhomekeke kumanini amanini angabanikazi kwi-LLC:
- I-LLC ilungu elilodwa libhekwa njengelinye ilungu elinganakwa kwaye lihlawuliswa njengento yedwa , ukufaka iShedyuli C yokubuyisela irhafu yerhafu.
- I-LLC yelungu elininzi lihlawulwa njengentsebenziswano . Iifayili zentsebenziswano ibuyisela ulwazi kwiFom 1065, kunye neShedyuli K-1 yelungu ngalinye / iqabane.
Le meko yerhafu yiyo i-IRS ibibiza ngokuba "okungafunekiyo" kwerhafu yengeniso ye-LLC. Kodwa kukho ezinye iinketho zerhafu kwi-LLC, njengoko kuchaziwe ngasentla. Enye yezi zikhetho kukuba i-LLC ihlawuliswe njengenhlangano.
I-Advantage yoNyulo ukuThengiswa njengeNkampani
Ngokuqhelekileyo, amashishini akhetha ifomu leerhafu eziza kunika irhafu ephantsi. Ireyithi yerhafu yerhafu (ukufumana iifayile kunye neentsebenziswano kuphela) ekupheleni kwetafile zerhafu ziphezulu kunezinga eliphezulu lequmrhu , ngoko ukuba ingeniso yakho epheleleyo yerhafu (aka yahlenga ingeniso engenayo), kuquka iholo lakho le-LLC eliphezulu, liphezulu kakhulu, unokuba ufuna ukususa ibhizinisi lakho ukuba lifakwe kwiirhafu zakho.
Ukuba i-LLC ihlawuliswe njengenhlangano yenza oku.
Inzuzo enkulu yokuba ne-LLC ihlawuliswe njengenkampani inzuzo kumnini-mali ukuba angathathi yonke ingeniso yoshishino kwi-tax revenue yakho. Makhe sijonge imeko:
I-LLC yakho inenzuzo enenzuzo ye-$ 50,000 ngonyaka. Ukuba nguwe kuphela umnikazi we-LLC, kufuneka uthathe yonke le nzuzo kwingeniso yakho yerhafu yengeniso. Ukuba u-LLC uhlawuliswa njengenkampani, unokugcina enye okanye yonke inzuzo (kugcinwe kwishishini) kwaye ungahlawuli irhafu yengeniso yakho kule nzuzo.
Ukungalungi koNyulo ukuba luThengiswe njengeNkampani
Enye inzuzo enkulu ye-LLC kukuba abanini banqanda ukuhlawulwa kweerhafu ngokuphindwe kabini - ukuhlawula irhafu kwi-corporation kunye nangeniso engenayo njengemali. Ukuba uthatha isigqibo sokuba i-LLC ihlawulwe njengenhlangano, wena (njengomnini) uya kuxhomekeka kule meko yerhafu kabini. Ukuya kwifom yequmrhu kuthetha ukuba uya kuxhomekeka kwiirhafu ezimbini, ngoko ke ukuhla kweerhafu kulunge ngakumbi.
Ngaphambi kokuba wenze nayiphi na i zigqibo malunga ne- LLC taxe s, kuquka olu khetho, gudla ixesha elide usebenza "ntoni ukuba" iziganeko kunye neCPA yakho kunye / okanye ugqirha wengcali. Qinisekisa ukuba wenza isigqibo sakho esisekelwe kwiingcamango ezinolwazi ngekamva (ngokunjalo nawuphi na onokukwazi oko).
Indlela yokwenza ukhetho
Ukuba uthatha isigqibo sokwenza olu lonyulo, nantsi enye ingcaciso engakumbi ofuna ukuyifumana:
- Unyulo lwenziwe kwi- IRS Ifomu 8832 - Ukwahlula koMbutho ukhetho .
- Ifomu ivumela "amaziko afanelekileyo" ukuba afake olu khetho. Ii-LLC zichazwe ngokuthe ngqo ukuba zifanelekileyo.
- I-LLC ifayile olu khetho ukuba libe "ngumbutho." I-IRS isebenzisa igama elithi "umbutho" ukuba lithetha "inxaxheba efanelekileyo ehlawulwa njengenhlangano yonyulo ...."
- Le fom ibandakanya isitatimenti sokuvuma esasayinwa ngamalungu onke, okanye ilungu elinye egameni lamalungu onke. Ukuba ilungu elinye libonisa, kufuneka kubekho irekhodi kwiintlanganiso zobulungu beenkampani apho onke amalungu avumele ukhetho.
- Kumele unikezele igama (s) kunye nokuchonga inani labanikazi (Inombolo yoKhuseleko loLuntu kwi-LLC-member ilungu, kunye neNombolo ye- ID yomqeshi kwi-LLC ilungu le-LLC).
Yintoni eyenzekayo kwiQumrhu Elidala
Xa ukhetho lwakho kwi-corporate status lusebenza kakuhle, i-IRS inquma ukuba zonke iimpahla kunye namatyala ebhiziniselwano langaphambili (ukuthengiswa kwempahla okanye ubambiswano) kuphela inxaxheba kwi-corporation ngokutshintshana ngezabelo ze-stock stock.
Ngexesha lokuFaka iCandelo loNyulo
Unyulo luya kuhlawuliswa njengoko iqumrhu elitsha liza kusebenza ngomhla owenziwe kumgca we-8 weFomu 8832. Unyulo alukwazi ukuqala ukusebenza ngaphezu kweentsuku ezingama-75 ngaphambi kokuqalisa ukhetho, kwaye alukwazi ukusebenza emva kweenyanga ezili-12 emva komhla wokunyulwa koonyulo.
Ukuziphendulela: Le ngcaciso inikwe ukunika ulwazi olubanzi lwesifundo kwaye kukuvumela ukuba ube nolwazi lokuxoxa kunye nommeli wakho, uCPA, okanye umcebisi weerhafu. Andiyena i-CPA, ugqwetha weerhafu, okanye uMmeli obhalisiweyo , kwaye andikunikezeli irhafu okanye iingcebiso zomthetho. Yonke imeko yoshishino iyahluke, kwaye irhafu kunye nemithetho iyashintsha rhoqo. Qhagamshelana neengcali zerhafu kunye negqwetha ngaphambi kokwenza naziphi na izigqibo ezinokuchaphazela ishishini lakho.