Ukusebenzisa ifomu 8832 kwiNkcazo yeRhafu yeNkcazo okanye ifomu 2553 kwiSimo seRhafu ye-S Corp
Umcebisi wakho wezemali unokukuxelela ukuba kukho iinzuzo zokuba i-LLC yakho ifake ikhetho ukuba irhoxiswe njengenhlangano okanye ishishini le-S. Eli nqaku lixoxa ngezibonelelo kunye nenkqubo yokufakela ukhetho olunjalo, nendlela yokusebenzisa ifomu 8832 kule fayile.
Ukuba utshintshe isimo seRhafu se-LLC kwi-corporation okanye kwi-S corporation, isimo sezomthetho se-LLC sisoloko sifanayo. Ngamanye amagama, usasebenza njengo-LLC ngeendlela zonke ngaphandle kweerhafu.
Ukutshintsha imeko yerhafu yoshishino yinkinga enzima kwaye inokwenziwa kwerhafu kunye nezinye iziphumo omele uziqaphele. Eli nqaku liquka ulwazi olubanzi malunga nalo mbandela. Ngaphambi kokuba wenze nayiphi na utshintsho kwiimeko zakho ze-LLC, xubusha ngeenzuzo kunye neengxaki zakho kunye neengcali zakho zerhafu kunye nommeli weerhafu.
I-default Taxation ye-LLC
Inkampani ejongene nemfanelo (LLC) ayibonakaliswa yi-IRS njengeziko elirhafu. Ngoko i- LLC ihlawula irhafu yentlawulo esekelwe kwisakhiwo sebulungu senkampani:
- I -LLC yelungu elilodwa libhekwa njengento engekho phantsi , kwaye ihlawula irhafu yengeniso njengokuba yedwa , ngokubuyisela irhafu yelungu lomntu.
- I-LLC ilungu elininzi lihlawula irhafu yengeniso njengentsebenziswano .
Sebenzisa ifomu 8832 kwiNkcazo yeRhafu yeNkampani
Ukuba ufuna ukuba i-LLC ibe yerhafu njengenkampani, kufuneka ufake ifayile ye-IRS ye-IRS 8832-Uhlobo lokuBaluleka koMbutho. Ungasebenzisa le fom ukuba irhafelwe njengenhlangano, inxaxheba, okanye iqumrhu elinganakwahlukileyo kumnikazi walo.
Nazi ezinye izinto ofuna ukuzazi malunga nolu khetho:
- Ifomu ivumela "amaziko afanelekileyo" ukuba afake olu khetho. Ii-LLC zichazwe ngokuthe ngqo ukuba zifanelekileyo.
- I-IRS isebenzisa igama elithi "umbutho" ukuba lithetha "inxaxheba efanelekileyo ehlawulwa njengenhlangano yonyulo ...."
- Le fom ibandakanya isitatimenti sokuvuma esasayinwa ngamalungu onke, okanye ilungu elinye egameni lamalungu onke. Ukuba ilungu elinye libonisa, kufuneka kubekho irekhodi kwiintlanganiso zobulungu beenkampani apho onke amalungu avumele ukhetho.
- Kufuneka unikeze igama (s) kunye nokuchonga inani labanikazi (iNombolo yoKhuseleko loLuntu kwi-LLC-member LLC, kunye ne- ID yomqeshi kumalungu amaninzi LLC).
Kutheni kutyunjwe iSimo seMeko
Enye inketho yerhafu ye-LLC iyonyula ukuba ihlawulwe intela njenge-S corporation. I-LLC yakho iya kufuneka ihlangabezane neemfuneko zokufaneleka ze-S corporation status.
Zombini i-LLC kunye ne-S corporation zidlulileyo-zihambelana, kubonisa ukuba ingeniso yoshishino idlulela kubanikazi.
I-state corporation inezibonelelo ezimbini:
- Ivumela ukuba ishishini liphephe ukukhutshwa kwentlawulo kabini yeenkampani.
- Ihlukanisa abanikazi abasuka kwishishini, ukuvumela abanikazi ukuba babe ngabasebenzi, kwaye babe neerhafu zokuhlawula ezifunyenwe kwingeniso yabo. Oku kunenzuzo kubanikazi ukuba i-LLC inenzuzo kwaye abanini baneentlawulo eziphezulu ezizenzekelayo (Intlalo yoKhuseleko kunye noTywala) kwimali yabo engenayo.
Indlela yokukhethwa kweSibonelelo seNkcazo yeNkcazo
Ngendlela efanayo, njengoko inkampani ikhetha isimo se-S corporation, i-LLC ikhetha isimo se-corporation S ngokufaka ifom ye-IRS ye-2553 nge-IRS. Unyulo kufuneka lwenziwe ngaphezu kweenyanga ezimbini kunye neentsuku ezili-15 emva kokuqala konyaka werhafu xa ukhetho luya kusebenza. Eli nqaku malunga nendlela i-corporation ekhetha ngayo i-corporation status iya kukunika iinkcukacha ezingaphezulu.
Ukuba ufuna ukuba i-LLC ihlawulwe njenge-S corporation, akudingeki ukuba ufake ifomu 8832 ukuba ukhethe ukuhlawulwa irhafu njengenkampani.
Yintoni edibeneyo kwifomu 8832
Le fomu ikuhombisa uchungechunge lwezigqibo kunye nemibuzo ekufakeni.
- Icandelo lokuqala likunceda ukuba ufumane ukufaneleka kweshishini lakho ukuba ufake isicelo solu tshintsho.
- Icandelo lesibini likucela ukuba ukhethe uhlobo lwakho lwentsebenzo langoku kunye nomhlobo owukhethayo. (Igama elithi "lwasekhaya" kunye "nolunye amazwe" kweli candelo lithetha ntoni nelizwe apho ishishini likhona)
- Icandelo lokugqibela liquka isitatimenti sokuvuma kwaye kufuna iimpawu.
Olu luhlobo oluyinkimbinkimbi, kwaye luyenziwa ngokugqithiseleyo ngoncedo lommeli.