Ukukhutshwa kweShedyuli ye-IRS K-1 kubaSabelo sabanini

Ifomu 1120S

Emva kokuba ifom ye-S-Corporation ye-1120S ilungisiwe, ulungele ukuqala ukulungiselela iShedyuli K-1 kumnini-nxaxheba ngamnye.

Ishedyuli K-1 yeFomu 1120S isetyenziselwa ukunika isabelo esithile esabelwe isabelo somnini-ntlawulo yomvuzo okanye ukulahlekelwa yimali evela kwi-S-Corporation, kunye neengeniso ezahlukeneyo zemivuzo kunye nokuncitshiswa. Ishedyuli K-1 ingasetyenziselwa ukushwankathela isiqalo somnini-sabelo kunye nokuphela kwesitokethi sonyaka.

Nantsi ubuncinci kufuneka ulungiselele iShedyuli K-1:

• ukubuyiswa kwentela epheleleyo ye-1120S ye-S-Corporation,
• imbali epheleleyo yokuthengiselana kunye nesitatimende sishwankathelo se-akhawunti yomkhulu wabanini-zimali,
• isofthiwe yentela elungiselela ukubuyiswa kwentela ye-1120S.
• ulwazi olupheleleyo malunga nomnini-nxaxheba ngamnye: igama, idilesi kunye ne-SSN.

Ulwabiwo-mali ngabakwaS-Corporation

Ukuba ngaba abanini-mali babenempahla yabo yeStock Corporation ngexesha lonyaka werhafu, ngoko-ke isitokethi siza kubonelela isabelo sabo esiphuculweyo senkcitho neendleko. Ukuba iimpahla zithengiwe, zithengisiwe, okanye zithunyelwa ngexesha lonyaka, ngoko imali kunye neendleko kufuneka zihlawulwe kuqala ngosuku, kwaye okwesibini kwisabelo ngasinye. Ukuba umnini-mali unqamle isikhundla sakhe sonke sokulingana kwi-S-Corporation, ngoko-S-Corporation inokukhetha ukunika iindleko kunye neendleko zeenkcitho ngokweencwadi neenkcukacha zenkampani kunokuba zisetyenziswe kwindlela yosuku ngalunye.

Ukuxela iNzuzo okanye iNlahleko

Iifayile ze-S-Corporation ezingabonakaliyo ngokwahlukileyo ngeniso kunye neendleko, kwaye zibika iingeniso okanye ilahleko kumnini wabanini-zimali. Inzuzo okanye ilahleko ikwabiwe ngokwemilinganiselo engqongqo kwiphesenti yesabelo sabanikazi kwi-S-Corporation.

Izinto ezithe zahlukileyo ezichazwe kwiShedyuli K-1

I-S-Corporation kufuneka ibhengeze ingeniso ethile kunye neendleko ngokwahlukileyo kwi-net profit okanye loss loss amount. Ezi zinto zengeniso kunye neendleko zigcina iimpawu zabo zerhafu xa zigqithiselwa kumnini-sabelo, kwaye zixhomekeke kwimida kunye neerhafu zerhafu ngamnye kwiFom ye-Owner 1040. Izinto ezichazwe ngokwahlukileyo zilandelayo:

• Icandelo 1231 ixabiso kunye nelahleko,
• Inzuzo yexeshana kunye nelahleko ezifutshane zexesha elifutshane,
• Inzuzo yexesha elide kunye nelahleko,
• Izahlulelo ezifanelekileyo ezihlawulelweyo izabelo ezifunyenweyo (ukuba umnini-zimali ngu-C-Corporation),
• Iminikelo yokunikela,
• Imirhumo ehlawulwa kwelinye ilizwe,
• Inzala engenakho ukuhlawulwa kwentlawulo kunye neendleko ezihambelanayo,
• Imali engenayo kunye neendleko,
• Iimali ezidlulileyo ngaphambili, ezifana nezikwereti ezimbi,
• Ingeniso yezindlu kunye neendleko,
• Icandelo 179,
• Iikhredithi zerhafu, kunye
• Iindleko ezingenakudalulwa, njenge-50% yezidlo kunye nezindleko zokuzonwabisa.

Izinto ezichazwe ngokwahlukileyo zabiwe ngokwemilinganiselo engqongqo kwipesenteji ngamnye zabanikazi kwi-S-Corporation.

Umhla wokugqibela wokuthumela iShedyuli K-1

I-S-Corporations kufuneka ikhuphe iShedyuli K-1 kubanini-zimali ngo-Matshi 15 (umhla wokugqibela weFom 1120S), okanye ngomhla wokugqibela (Septemba 15).