EUnited States, iinkampani zinokukhetha ukuhlawulwa kwizinga lequmrhu okanye kumgangatho wabanini-mali. I-corporation ekhetha ukuhlawulwa njengoko inqanaba lenkampani lifakela ukubuyiswa kwayo kwentlawulo yenkampani, imilinganiselo yalo yerhafu engenayo, kwaye ibala irhafu yayo ngokusebenzisa iirhafu zerhafu. Olu unyango lubizwa ngokuba yi-C corporation. Xa iinkampani zeC zichitha i-profits kubanikazi abanini-zimali ngefom izahlulo, ezo ntlawulo zifumana imali engenayo yerhafu kwi-shareholder.
Ngaphandle koko, iinkampani zingakhetha ukuhlawulwa irhafu kwinqanaba lomnini-mali. I-corporation isayifaka ibuyiselo yerhafu yenkampani kunye nemilinganiselo yayo engenayo. Ingeniso ehlawulwayo, kunye neentlobo ezahlukeneyo kunye nezikwereti zerhafu, yahlula phakathi kwabanini-mali. Umnini-nxaxheba ngamnye uquka isabelo sakhe semali yenkampani, ukuchithwa kunye neengxowa-mali njengenxalenye yokubuyisela irhafu yerhafu. Akukho ntlawulo yengeniso esetyenzisiweyo kwizinga lequmrhu. Kunoko, zonke izinto zengeniso zihlawuliswa ngokusebenzisa iirhafu zerhafu yengeniso. Olu unyango lubizwa ngokuba yi-S corporation. Incwadi S ibhekisela kumgca wecandelwana S wesahluko 1 seKhowudi yeNgeniso yangaphakathi.
4 Iimpawu eziqhelekileyo zeS Corporations
- "Iinkampani ziinkampani ezikhethiweyo zokudlula imali engenayo, ukulahlekelwa, ukuchithwa kunye neengxowa-mali ngokubambisa abo abanini-zimali kwiinjongo zerhafu."
- "Abanini-nxaxheba beenkampani ze-S babika ukuphuma kwemali kunye nelahleko kwiirhafu zabo zerhafu kwaye bahlaziywa irhafu kwiirhafu zabo zerhafu."
- "Oku kuvumela iinkampani ze-S ukuba ziphephe ukuhlawula kabini kwiholo lemali."
- "Iinkampani zijongene nerhafu kwiintlawulo ezithile ezakhiweyo kunye neholo engenayo kwi-level level."
Umthombo: S Corporations, IRS.gov.
Imirhumo esetyenziswa kwiNqanaba leNkampani
Iinkampani ze-S zinoxanduva lokuhlawula iirhafu ezilandelayo kwizinga lenkampani.
- Imali engaphezulu kwemali engenayo
- I-LIFO irhafu kwakhona
- Ireyithi yentlawulo eyakhiweyo
Intlawulo engaphezulu kwemali yerhafu yengeniso kunye ne-LIFO irhafu yokubuyisela isicelo kuphela kuphela ukuba i-S corporation yayisakuba yinkampani ehlawulwayo ye-C okanye ukuba i-S corporation ihamba ngokulungelelanisa irhafu kunye ne-C corporation.
Ingeniso engaphezulu kwemali engenayo ingeniso yerhafu yenkampani kwimali engenayo engenayo yenkampani ye-S. Imali engenayo ibandakanya inzuzo evela kumdla, izabelo, ukuhlawula imali, iindleko kunye neentlawulo (i-Internal Revenue Code kwicandelo 1362, umhlathi (d) (3) (C). Ukuba imali engenayo ingaphezulu kwe-25% yeerhafu ze-S corporation, i-net excess non-passive I-IRS inikezela iphepha lokusebenzela lokubala le ntlawulo engaphezulu kwemali yerhafu yengeniso kwimigaqo yeFom 1120S (pdf).
I-LIFO irhafu yokuphindaphinda ifumaneka ukuba enye yezi zilandelayo zimbini zilandelayo zinyaniso ze-S corporation:
"I-corporation isebenzise i-LIFO yokusungula indlela yokubiza ngentlawulo yonyaka wayo wokugqibela werhafu njengeC corporation, okanye
"Inkampani ye-AC idlulisele i-LIFO yokusungula kwinkampani kwi-transaction nonrecognition apho ezo zimpahla zadluliselwa kwisakhiwo."
Umthombo: imiyalelo yomgca 22a kwiMigaqo yeFom 1120S, IRS.gov. Ukufumana iinkcukacha ezongezelelweyo kwi-LIFO yentela yokubuyisela, funda iNgxelo yeRhafu yeNgeniso ye-Tax 1.1363-2.
I-LIFO ibhekisela kwindlela yokugqibela yokuhamba, yokuphuma kwemilinganiselo yerhafu.
Ireyithi yentlawulo eyakhelwe ngaphakathi isebenza xa i-S corporation ilahleka i-asethi kwiminyaka emihlanu yokufumana loo mali kunye ne-S corporation okanye
- fumane i-asethi xa i-S corporation yinkampani C, okanye
- fumana i-asethi kwintengiso apho isiseko se-asethi senziwa ngokubhekisele kwisiseko sayo kwizandla ze-C corporation.
Ukufumana iinkcukacha, jonga inxalenye yesi-III yemiyalelo yeShedyuli D yeFom 1120S, IRS.gov; ubone kwakhona i-Internal Revenue Code kwicandelo 1374, kunye neNgeniso yeRhafu yeNgeniso ye-1.1374-1 ngokwecandelo 1.1374-10.
Ukugqithiswa kweMpahla yeRhafu
Iinkampani ze-S zidlulisa izinto zengeniso, ukuxothwa, kunye neerhafu zemali kwizabelo zabo. Ukudlulela kwendlela kuthetha imali engenayo kunye nezinye izinto zerhafu eziphuma kumashishini ekubuyiselwa kwimbuyekezo yerhafu yabanini-mali.
Masithathe umzekelo olula. Cinga ukuba i-ABC Corporation iyi-S corporation kwaye inomnikazi wesabelo esisodwa, uMnu D. ABC unemali engenayo yentlawulo ye-$ 100,000. Iingxelo ezili-100 zamaRandi zibikwe kwi-corporation ukuya kumnini-mali-mali ngeShedyuli K-1. Umnini-shareholder uthatha le mali esuka kwiShedyuli K-1 kwaye uyabika ingxelo kwiShedyuli E kwiphepha 2, kwaye ungeze le ngeniso kwimali yonke engenayo kwifom ye-1040.
Ukunyuka-ngokusebenzisa unyango kuthetha ukuba izinto zengeniso, ukunqunyulwa okanye i-credit zigcina umlingiswa wazo njengoko ziphuma kwi-S corporation iya kubuyiselwa kwerhafu yomuntu. Ukuba i-S corporation ithengise ezinye iimpahla ezifanele ukufumana unyango lwexesha elide, unyango lugqitywa njengenzuzo yangexesha elide kwiShedyuli K-1 evela kwinkampani eya kumnini-shareholder, kwaye ngoko ke umntu uya kubika le ngeniso yakhe okanye iShedyuli D njengenzuzo yexesha elide.
Ngokufanayo, cinga ukuba i-S corporation inikela ngemali kwi-charity. Le nto ichazwa njengomnikelo onobubele kwiShedyuli K-1. Kwaye isabelo-mali siza kuxela inxalenye yakhe yomnikelo wesibonelelo njengokwenyulwa komthetho.
Ukupasa-ngokusebenzisa unyango lwezinto zerhafu kuthetha ukuba zonke izinto zengeniso, ukuxothwa kunye nezikwereti zerhafu ziphathwa ngendlela efanelekileyo xa ezi zinto zichazwe kwibuyiselo lomntu werhafu.