Iinguqulelo zokudlulela kwiRhafu yokuThuthwa kweRhafu Qala ngo-2018
UMthetho weCandelo loNgeniso lweRhafu kunye neMisebenzi ka-2017 linokutshintshwa kweerhafu ezinokuthi zizuze i-pass-ngokusebenzisa amabhizinisi omele uwazi ngawo. Ezi ntlawulo ezinokuthi ziza kusebenza ngerhafu ye-2018 (ngenjongo yokubuyiselwa kwembuyekezo ngo-2019).
Ingaba ishishini lam liPhasi-ngeShishini?
Ukugqithiswa kwerhafu yonyango kuthetha ukuba irhafu yoshishino "idlula" kwintlawulo yerhafu yabantu abashishino.
Amashishini adlula aquka:
- Umnini oyedwa kunye namashishini angamaLungu angamalungu angama-1 afaka iShedyuli C ukunika ingxelo yengeniso yabo yoshishino,
- Abanikazi bentsebenziswano, iinkampani ezininzi ze-LLC kunye nee- S ezifaka isabelo sazo semali kwiShedyuli K-1.
Iintlobo ezimbini zamashishini azidluli-ngamashishini: iinkampani kunye ne- LLC zikhetha ukuba zihlawulwe njengemibutho. Imirhumo yeenkampani ayidluli ngenxa yokuba iinkampani zihlukeneyo zivela kubanikazi babo. I-pass-through status ithetha ukuba ezi zeshishini zingaphantsi kweerhafu , njengoko zizinkampani.
Utshintsho kwi-Pass-through Tax Impumelelo ngo-2018
Njengoko kuphawuliwe ngasentla, ukugqithisa kwamashishini kuya kuba ne-erhafu imeko entsha ukususela ngo-2018.
Ukutsalwa kwe-20% ye-"income income" (QBI) ingathathwa. Imali yengeniso efanelekileyo ifakwe kutyalo-mali lomnikazi kwishishini, nokuba ngumvuzo ohlawulwa kwabasebenzi okanye utyalo-mali kwiintengiso ezinkulu ezithengiweyo kwaye zisetyenziswe kwishishini. Ixabiso lexabiso liyinkunzi yezoshishino, impahla okanye ifenitshala.
Ngamanye amagama, ukuba ishishini lakho elincinci lingenabasebenzi, kwaye awunayo ixabiso lempahla, mhlawumbi ngeke ukwazi ukuthatha le ncitshiswa.
Ukubala kokubanjiswa kwe-QBI kunzima. I-Kelly Phillips Erb eForbes ineenkcukacha ezithe xaxa malunga nokuba ukubalwa kwe-20% yokuncitshiswa kuya kusebenza njani. Uyabonisa kwakhona ukuba ukuhluthwa akuchaphazeli ukukwazi kwakho ukuthatha intsalela kwiindleko zoshishino kwirejista yakho yentela.
Ukuncitshiswa kuya kukhishwa kwiingcali zenkonzo (kwizakhono ezifana nokugcinwa kwengxelo, umthetho, ukunakekelwa kwempilo kunye nabanye) xa imali yabo engenayo ifinyelela kwi-157,500 yee-singles kunye ne-315,000 yee-filers ezihlangeneyo. Ukuncitshiswa okuqhelekileyo kuya kuphela emva ko-2025.
Indlela yokuDlula kweNtlawulo esebenza ngayo
Ngenxa yokuba irhafu yoshishino idluliselwa kwimbuyekezo yerhafu yabanini, inzuzo yoshishino ityala intela yerhafu yomntu ngamnye, kunokuba ireyithi yentlawulo yeshishini . Lo mahluko ungabangela isantya esezantsi-okanye ngaphezulu-irhafu yoshishino, kuxhomekeke kwisantya sentela yomhlawuli werhafu ngamnye.
Ukuqhutyelwa kwemisebenzi yentlawulo kumanyathelo amabini amashishini:
Inyathelo lokuqala: Ishishini libala inani lemali engenayo (inkokhelo engaphezulu yeendleko ezithintekayo). Ukubala kungabakho ukubuyiswa kwentlawulo (kubambiswano kunye neenkampani ze-S) okanye kwishedyuli yokubuyiswa kwentlawulo yomntu (kumashishini angabodwa).
Inyathelo lesibini: Umnini-shishini uquka isabelo sabo semali engenayo yoshishino ngokubuyela kwabo kwerhafu. Kulo shishini lomntu omnye, irhafu ifunyenwe kwingeniso yomhlaba wonke yomnini. Kwimizi-mveliso yamaninzi, irhafu ihlulwe phakathi kwabanikazi.
Ukugqithiswa kweentlawulo ze-Sole Proprietorship kunye ne-Single-Member LLCs
Kulo shishini lomntu oyedwa, ishishini kunye nomnini-shishini ahlukileyo, ukusuka kumbono werhafu. Ukufakela irhafu yerhwebo yinxalenye yerhafu yerhafu yoshishino lomntu. Ngoko iingeniso okanye ilahleko zibalwa kwiShedyuli C yomntu we-1040 yomnini kwaye imali ehlawulwayo okanye ilahleko idluliselwa kwiNqanaba 12 leFomu 1040, kumnini.
Irhafu yerhafu yengeniso yeLungu le-LLC ngendlela efanayo kunye ne-proprietorships kuphela, ngoko ke irhafu yengeniso idluliselwa kubo ngendlela efanayo.
Ukugqithiswa kweentlawulo zeNtsebenziswano kunye ne-S Corporations kunye ne-LLC
Kweminye imimandla yamashishini angenawo amaqumrhu, ityala lokuhlawulwa kwentlawulo (inzuzo engenayo) yoshishino idluliselwa kumbuyiselo werhafu lomnini ngamnye ngendlela eyahlukileyo nganye.
Amaqabane ekubambisene, inzuzo engenayo yemali (inzuzo) yobambiswano ngokubanzi ibalwa. Emva koko, le ngeniso (okanye ilahleko) ikwahlula phakathi kwamaqabane ngokwemali yabo yesabelo , njengoko kusekwe kwisivumelwano sobambiswano. Umlingani ngamnye ufumana iShedyuli K-1, ebonisa isabelo sabo senzuzo, kwaye ifakwe kwiFom ye-1040 yomntu.
Amalungu (abanikazi) be -LLC abanamalungu amaninzi ahlawuliswa njengabalingani, ngoko ke baya kufumana ubudlelwane be-K-1 ngokusekelwe kwisabelo sabo se-LLC.
Ngendlela efanayo nokubambisana, abanikazi be- corporation bafumana iShedyuli K-1 babonisa isabelo sabo seenzuzo ze-S corporation kunyaka werhafu.
UkuThutyhulwa kweentlawulo kunye neRhafu yokuThengisa
Ierhafu yokuqhawula umsebenzi (Ukhuseleko lweNtlalo kunye noRhwebo lweerhafu kubantu abaqeshwe ngabanye) nabo baya kudlulela kubanini-shishini. Isixa somvuzo wokuzifihla umsebenzi sibalwa ngokusekelwe kumvuzo womninimzi womninimzi, kwaye uyadluliselwa kwingeniso yerhafu yerhafu ehlawulwayo. Njengoko kuhamba ngerhafu yengeniso, irhafu yengqesho ayihlawulwanga yoshishini, kodwa ngumntu ngamnye, kuba ihambelana neNzuzo yoLuntu lwezeNtlalo kunye neMpilo.
Ukuziphendulela: Eli nqaku liquka ingxoxo jikelele malunga nokupasa-kwerhafu, kwaye ayihloselwe ukuba irhafu okanye isiluleko somthetho. Yonke imeko yerhafu yoshishino iyahlukileyo; phambi kokuba ulungiselele irhafu yerhwebo, xubusha imeko yakho yerhafu kunye neengcali zerhafu.