Imihla kunye neNkqubo yokuFakela isicelo soLandiso - Ifomu 7004
Ukuqwalasela ukufakela isandiso sokubuyisela intela yerhafu?
Ifom 7004 ifom yesetyenzisiweyo ukufakela ngokuzenzekelayo ukwandiswa kwexesha ukufaka ifayile yakho yerhafu yentela kubambiswano, ilungu le-LLC ilungu elifakela njengobambiswano, iqumrhu okanye inkampani.
Kufuneka ufake ifom yohlengahlengiso ngomhla ofunekayo wokubuyela kwerhafu. Oku kwandiswa ngokuzenzekelayo, ngoko akufanele ukhathazeke malunga nokongezwa kwakho kwandiswa.
Imirhumo mayihlawulwe ngokukhawuleza umhla
I-IRS ithi, "Ifomu 7004 ayinakwandisa ixesha lokuhlawula irhafu." Kufuneka uhlawule irhafu ehlawulwayo (ekuqikelelwa) yerhafu yakho yokubuyisela umhla, nangona ufaka ifowuni yesandiso. Uya kufuneka uqikelele ngokusemgangathweni ongakwenzayo kuba ukungaphantsi kwemilinganiselo kunokuxhomekeka kwishishini lakho ukuhlawula kunye nezohlwayo .
Ixesha lokubuyisela kunye nezicelo zokuLandiswa
Umhla wokubambisana wabasebenzi kunye neentlawulo ezininzi zentlawulo ye-LLC zitshintshile, zisebenza ngempumelelo yerhafu ye-2016 nakwixesha elizayo. Imbuyekezo yentela yentsebenziswano ngoku ifuneka ngomhla we-15 lwenyanga yesithathu emva kokuphela kwonyaka wakho wezemali (mali) . Ekubeni ubambiswano lwakho kufuneka luphele ngomhla kaDisemba 31, umhla ofunekayo ngo-Matshi 15. (Umhla wokudala umiselwe ngomhla ka-Apreli 15).
Ukubuyiswa kweRhafu imihla efunekayo iyahluka ngonyaka. Ukuba umhla ofunekayo ngowamaveki okanye ieholide, umhla ofunekayo waloo nyaka ungomhla weentsuku ozayo.
Izicelo zokwandiswa kwazo zonke iintlawulo zeshishini kufuneka zifakwe yerhafu yokuhlawula umhla wokuhlawula kunye nentlawulo kufuneka ihlawulwe ngumhla wokugqibela, nangona isicelo sokongezwa sisetyenziswe.
Iirhafu ezifunekayo kufuneka ziqikelelwe kwaye ibhalansi ihlawulwe ngexesha lokubuyiswa lifakwe.
Imbuyekezo yentlawulo yorhwebo: Iimbuyekezo zerhafu zorhwebo zihlawulwa kwaye iintlawulo zihlawulwa ngomhla we-15 wesine ngenyanga emva kokuphela kwenkxaso-mali yemali yenkampani (yemali) ngonyaka (esebenzayo ngokubuyiswa kwentlawulo ye-2016), kwifom ye- 1120 .
Ngoko, iqumrhu elinomhla wokuphela konyaka ka-31 kuDisemba kufuneka ifake kwaye ihlawule irhafu ngo-Apreli 15.
Iimbuyekezo zerhafu yenkampani: Imirhumo ye-S kufuneka ithathe umnyaka we-31 kuDisemba ukuba ihambelane nentlawulo yerhafu ngenxa yemali yabanini, ngoko ke ukubuyiswa kwentela ye-S kubangelwa ngo-Matshi 15, ifakwe kwi- Form 1120-S .
Ukubuyiswa kwentela yentsebenziswano : Imbuyekezo yentlawulo yezoshishino kubambiswano (kubandakanya ukubuyiswa kweerhafu ezininzi ze-LLC , ezithathwa njengamashishini) kwiFomu 1065 ziza ku-Matshi 15.
Xa ukuLandiswa kuphelelwa yisikhathi (kunye nokubuyiselwa kuyadingeka)
Amashishini kunye neenkampani ze-S zineenyanga ezintandathu ukusuka kwandiso olufunekayo ukufaka ifayile yokubuyisela irhafu. Ngako-ke, inkampani yeDisemba 31 yayiza kuba ne-Oktobha 15 ukufaka ifayile yokubuyisela irhafu.
Intsebenziswano kunye ne-LLC-member ilungu le-LLC zineenyanga ezintandathu ukusuka kwandiso olufunekayo ukufaka ifayile yokubuyisela irhafu. Ngoko, intsebenziswano yayiya kuba ngoSeptemba 15 ukufaka ifayile yokubuyisela irhafu .
Indlela yokugcwalisa Ifom 7004 yeeNkxaso zeRhafu zeRhwebo
IFom 7004 isetyenziswe ukufaka isicelo sokwandiswa kweenkampani, iinkampani ze-S, intsebenziswano, kunye ne-LLC ilungu le-LLC njengentsebenziswano. IFomu 7004 ifom elifutshane, nge-IRS imigangatho. Kufuna kuphela ukuba:
Faka igama kunye nedilesi kunye nenombolo yesazisi yentela (ngokuqhelekileyo inombolo yesazisi yomqeshi ) kwishishini lakho
Faka ikhowudi yokubuyisela irhafu oyilungisayo (iikhowudi zidweliswe.
- Ifom ye-1065 yokusebenzisana kunye ne-LLC ilungu leqela
- Ifomu 1120 yeenkampani
- Ifomu ye-1120S ye-subchapter s-corporations
Le fomu iyabuza ukuba ibhizinisi lakho lifanelekile phantsi kweMigqaliselo yecandelo 1.6081-5 , eli candelo lihambelana namaqumrhu angaphandle, amaqumrhu asekhaya aqhuba ishishini kwaye agcine iincwadi ngaphandle kwe-US, okanye iinkampani zasekhaya ezifumana inzuzo eyinhloko evela kwi-US impahla.
Bonisa ukuba lo nyaka unyaka werhafu, kwaye jonga ibhokisi ngesizathu sonyaka omfutshane.
Bonisa intlawulo yerhafu . Le mali yerhafu efunekayo yoshishino kulo nyaka. Nangona ungekho ukubuya kwakho okwenziweyo, kuya kufuneka uyenze ezinye izibalo ukufumana le nombolo.
Bonisa iintlawulo ezipheleleyo kunye naziphi na iikhredithi ezifakwe kwi-akhawunti yakho, kwaye ususe le nombolo kwi-taxation yentela.
Ekugqibeleni, bonisa ibhalansi efunekayo. Unokuhlawula nge-debit okanye kwikhadi lekhredithi (sebenzisa i-akhawunti yakho yebhishini.
Indlela yokufaka Ifom 7004
I-IRS inesatidi ebonisa apho ifayile ifom 7004, ngokuxhomekeke ekubuyiselweni kwentlawulo efakwe kunye neendawo zoshishino lakho.
Ukuba awunayo i-preparer yerhafu ekufakela ukubuya kwakho, i-IRS iphakamisa ukuba usebenzisa i-Modernized E-File inkqubo yokufakela i-fayile isicelo sakho sokongezwa. Le nkqubo ikuvumela ukuba ukhethe umboneleli kwiluhlu.
Ungaphinde ufake ifowuni yakho yesandiso sokubuyisela irhafu kwi-intanethi usebenzisa isofthiwe yokulungiselela ukubuyiswa kweerhafu , okanye i- preparer yakho yerhafu ingafaka ifowuni kuwe.
Olunye ulwazi oluvela kwi-IRS malunga neFom 7004 (PDF)