Ishedyuli E ye-S-Corporation Abanikezeli
I-S-corp ayiyihlawuli irhafu yengeniso yayo, nangona kufuneka ukuba ifake i-Return-Form 1120S-ukuba inomnini omnye okanye umnini-nxaxheba. Le ntlawulo ibika iingeniso ezidlulayo kumnini ngamnye wabanikazi bamasheya.
Ishedyuli K-1
I-S-corp kufuneka ikhuphe iShedyuli K-1 kubo bonke abanikezeli bayo, babike ukuba isabelo somntu ngamnye seholo, ilahleko, iikhredithi kunye nokuncithwa. Uninzi lweeprogram zeprojekthi zerhafu zinomfanekiso weshedyuli weShedyuli K-1 apho unokuthayipha ulwazi oluvela kwi-K-1 ukuya kwifom ekhangeleka njenge-K-1.
Shedyuli E
Ngokuqhelekileyo, inzuzo ye-intanethi ye-intanethi okanye ilahleko ichazwe kwiShedyuli E. Ezinye iimithombo zengeniso zibikwe kwiishedyuli zazo, zangena kwi-line efanelekileyo ye-1040 yentlawulo yentlawulo.
Umzekelo, inzala kunye neentlawulo ezigqityiwe yi-S corporation kumnini-shareholder zichazwe kwiShedyuli B. Ukuzuza kweenkunzi kuxelwa kwiShedyuli D. Inkqubo yesofti yerhafu iya kuthatha ulwazi malunga nekrini yenkxaso ye-K-1 kwaye ibike ingeniso kwaye Ixabiso lentlawulo kwindawo efanelekileyo kwiFom yakho ye-1040. Ukuba awusebenzisi isofthiwe, unokufuna ukufumana izikhokelo zengcali yerhafu.
Cela isandiso
Into yokuqala nayiphi na i-S-corporation shareholder kufuneka iyenze ukucela ukwandiswa ngokuzenzekelayo kwexesha ukufaka ifayile yokubuyisela irhafu. Ngoba? Umhla wokugqibela weFomu ye-1120S ye-corporation yi-Matshi 15. Abambalwa be-S-corporations banako ukuhlangabezana nalo mhla wokugqibela kwaye baya kuthatha izandiso zabo. Ii-S-corporations zinokufakela ifomu 7004 ukucela ukwandiswa ngokuzenzekelayo kweenyanga ezintandathu ukuya ku-Sept.
15.
Ii-S-corporations aziyi kukhupha iShedyuli ye-K-1 ukuya kuFomu ye-1120S igqityiwe, ngoko abanini-mali baza kufuneka balinde ukufakela ukubuyela kwabo kuze kube yilapho i-return corporation iphelile. Ngenxa yoko, abanini-nxaxheba kufuneka bacele ukongezwa ngokuzenzekelayo, ukwenza ingxelo yabo yerhafu ngokufanelekileyo ngo-Oktobha 15 kunokuba u-Apreli 15.
Isaziso malunga neShedyuli K-1
Akukho yonke iShedyuli yeK-1 efana. Bonke ababonisi kuphela ulwazi lweentlawulo ze-S-corporation. Unokufumana kwakhona iShedyuli K-1 ukuba ungumlingani kwishishini okanye umxhamli wefa okanye i-trust ethe yadlulisela uxanduva lokuhlawulwa kweerhafu kumvuzo.
Yonke le Shedyuli K-1 ibika ingxelo efanayo, kodwa ihluke kakhulu. Ukuba ufumana iShedyuli ye-K-1 okanye ungalindelanga, unokwenza okusemandleni ukufuna uncedo lwengcali yerhafu ukuqinisekisa ukuba zonke iinkcukacha ezichazwe ngokuchanekileyo kwiFomu 1040 yakho.
QAPHELA: Imithetho yerhafu iguquka rhoqo, kwaye kufuneka uqhagamshelane neengcali zerhafu malunga neengcebiso eziphezulu. Ingcaciso equlethwe kule nqaku ayijoliswanga njengengcebiso yerhafu kwaye ayifaki indawo yeengcebiso zerhafu.