Imithetho kunye neNkqubo yoKhetho lweS Corp Status
Oku kunokuba yinto entle ngokubhekiselele kuMthetho wokuThuthwa kweRhafu kunye neMisebenzi oqalisa ukusebenza ngo-2018.
Okanye kungenokuba kuhle, kuxhomekeke kwiimeko zakho kunye neenjongo zakho.
I-Pros ne-Cons Cons of Choosing S Corp Status
Ingeniso yerhafu yenkampani ihlawuliswe kubo ngabanye abanini-zimali zabo xa i-corporation yaseS. Oko kufaka ingeniso kuhlanganiswe kwibuyisela yerhafu yomntu ngamnye.
Oku kunokuba luncedo ngunyaka werhafu ka-2017. Ireyithi yentlawulo yenkampani ngelo xesha yayingama-35 ekhulwini. Umntu omnye unokufumana imali engama-416 700 wamawaka ngonyaka ngaphandle kokubetha i-bracket yerhafu, ngoko ke umthwalo werhafu kwimali yenkampani iya kuba yinto encinci ngokubeka impesheni kubanikazi bamasheya.
I-TCJA idlula ireyithi yentlawulo yenkampani kwi-21 ekhulwini. Umntu omnye unokubetha i-bracket yerhafu efanayo-iipesenti ezingama-22-kwingeniso ye $ 38,701 nje, ngoko i-C corp yayingakwazi ukugcina iipesenti ezi-1 ngokugcina ingeniso yayo kunye nokuhlawula imirhubhe kuyo.
Kodwa, ke, akukho nto into elula xa ivela kwiirhafu.
Kukho inzuzo eyongezelelweyo ekukhetheni isimo se-S corporation . Imali engenayo yentlawulo ye-S corp ihlawuliswa kanye kuphela kwinqanaba lomnini-mali. Ngokwahlukileyo, ingeniso yomnatha ye-C corporation inokuhlawulwa kabini, ngeyodwa kwinqanaba lequmrhu kunye kwakhona kwinqanaba lesabelo sabanini xa kukho naziphi na izabelo ezihlawulwayo.
Abanini-zimali baya kufuneka baxelele ezo ntlawulo njengengeniso kwimbuyekezo yazo.
Ukwenza i-S Corporation
Ukuba uthe wagqiba ekubeni ukwenza i-S corporation isebenze ngokwakho, kufuneka ulungiselele ufake ifom ye-2553, Ukhetho yiNkampani Yobuncinane , kunye neNkonzo yangaphakathi yeNgeniso. Oku kwazisa i-IRS ofuna ukukhetha imeko ye-S corp. I-IRS iya kuthumela ileta kwakhona kwi-corporation yakho eqinisekisa ukhetho lwalo lonyango lwerhafu.
Okokuqala, nangona kunjalo, kufuneka ubandakanye ishishini lakho. Dweba amanqaku okubandakanya, imithetho kamasipala, kunye neendlela ezahlukeneyo zomthetho ezifunekayo ukuze wenze kunye nokuqhuba ibhizinisi lakho. Ezi zinokuhluka ngobuso. Kufuneka ufake i-shishini kwimeko apho inkampani iya kuqhuba ubuninzi boshishino layo,
Qinisekisa ukuba i-corporation yakho ihlangabezana neendlela zokufaneleka zokuba yi-S corporation , uze ufake Ifomu 2553 nge-IRS. Le fomu idinga ukuba sisayinwe ngamnye wabanikazi bamasheya.
Nini ukuthumela ifomu 2553
IFomu 2553 kufuneka ifakwe ngaphambi komhla we-16 lwenyanga yesithathu yonyaka werhafu yenkampani, okanye ngaphambi komhla we-15 wenyanga yesibini yerhafu yonyaka ukuba unyaka werhafu iinyanga ezi-2 ½ okanye ngaphantsi. Unokufakela ifom nayiphi na ixesha ngexesha lonyaka werhafu ngaphambi konyaka ofuna ukuba ukhetho lusebenze.
Unako ukufaka ifayile naliphi na ixesha emva kwezi zihlandlo ukuba iqumrhu lakho lilandele imithetho ekhethekileyo yokwenza ukhetho lwexesha elide lwe-S.
Ewe, kubonakala kudideka. Nazi ezinye izibonelo.
- I-ABC Corporation ifakwe ngoJulayi 1. Ngoko ke u-ABC ude ufike kwi-Oktobha 16 ukuze ufake ifom ye-2553 kwi-S corporation ukhetho ukuba luvumeleke kunyaka wokuqala wokusebenza kwenkampani.
- I-DEF iqulunqwe ngoNovemba 1 ngoko kunyaka walo wokuqala werhafu uza kuba ngaphantsi kweenyanga ezi-2 ½ ixesha elide-uNovemba 1 ukuya kuDisemba 31. Ngoko ke u-DEF ude ufike ngoJanuwari 15 wonyaka olandelayo ukuba ufake ifom ye-2553 kwi-S corporation ukhetho ukuba luvumeleke kunyaka wokuqala wokusebenza kwenkampani.
- I-GHI Corporation ibandakanywe iminyaka emininzi kwaye njengangoku ihlawuliswa njengenhlangano yeC-corporation. I-GHI inokufakela Ifomu 2553 ngo-Disemba 31 ukuba inkampani ifuna ukuguqula kwi-S corporation kunyaka olandelayo.
Iinkqubo zoLonyulo oluPhakamileyo lweS Corporation Corporation
I-corporation inokufakela ifom ye-2553 emva komhla obekiweyo kwaye iyakwamukelwa imvume ye-IRS ukwenzela ukuba ukhetho lubuyele emva kokuqala konyaka werhafu yenkampani.
Ngokuqhelekileyo, ukuba iifom zefom yeFomu 2553 emva komhla we-15 wenyanga yesithathu yonyaka werhafu kodwa ngaphambi komhla we-15 wenyanga yesithathu yonyaka werhafu olandelayo, i-IRS ibona ukhetho lwe-S corporation oluvumelekileyo kunyaka werhafu olandelayo , kodwa ayilungile kunyaka werhafu owedlule. Kodwa kuqala iqumrhu kufuneka liqinisekise ukuba lilungele ukwenza unyulo lwangokokugqibela.
I-corporation kufuneka ihlangabezane nenqobo ye-S corporation, kwaye kufuneka ukuba ichongiwe njenge-S corporation njengomhla osebenzayo wokhetho lwe-S corp. I-corporation ingakwazi ukuphumelela ukuba yi-S corporation ngenxa yokuba ayizange ifake ifom ye-2553 ngexesha elifanelekileyo, kungekhona esinye isizathu. Kumele ukuba ube nezathu elifanelekileyo lokulahleka umhla wokugqibela, kodwa i-IRS inokulungeleka ngokuphathelele kulo mba. Ukungaphumeleli ukungafaki ifom ye-Form 2553 kuthathwa njengesizathu esibalulekileyo.
Iqumrhu kufuneka libonelele ngeenkcazo ukuba ngamnye wabanikazi bamasheya abo babike ingxelo yabo ngemali ngendlela engqinelaniyo nenjongo yenkampani yokufakela njenge-S corporation.
Ukuba iqumrhu lakho lihlangabezana nale mfuno, kufuneka ubhale oku kulandelayo kwiFomu 2553:
"UKUFUNA OKUFANELE UKUFUNDA UKUVUMA."
Namathisela inkcazo ebonisa ukuba iqumrhu libenobangela obufanelekileyo okanye lahluleka ukufaka ifowuni 2553 ngexesha elifanelekileyo. Chaza iimeko ngeenkcukacha. Kokubini ifomu 2553 kunye nenqaku eliqhotyoshelweyo kufuneka lisayinwe ngamnye ngumnini-nxaxheba.
Nengqiqo
Isizathu esivakalayo sibhekisela kwiinkalo ezithile okanye iimeko ezenza ukuba iifom zifakwe emva kwexesha. "Isizathu esinengqiqo sisekelwe kuzo zonke iimeko kunye neemeko zengxaki yakho," ngokwe-IRS. "Siza kuqwalasela nayiphi na isizathu esenza ukuba uyisebenzise yonke inkathalo yoshishino kunye nokuqaphela ukuhlangabezana neembopheleleko zakho zerhafu zentlawulo kodwa ungenako ukwenza njalo. Abathengi banezizathu ezifanelekileyo xa ukuziphatha kwabo kulungele ukungabonakali okanye ukubethelwa kwehlwayo. Icala kufuneka ligwetywe ngabanye ngokusekelwe kwinyani kunye neemeko ezikhoyo. "
Qinisekisa ukujongana namanqaku alandelayo xa ubhala isicatshulwa esibangela isizathu:
- Yintoni eyenzekayo kwaye kwenzeka nini?
- Ziziphi iindidi kunye neemeko eziye zithintela ngexesha lexesha apho ibhizinisi lingazange lifake le fomu?
- Ezi zinyani kunye neemeko zenza njani iifom ezingabhalwanga ngexesha?
- Iqumrhu loshishino lithatha njani intsalela yemicimbi yezemali kunye nerhafu ngeli xesha?
- Yiyiphi inzame eyenziwe yoshishini lokulungisa imeko xa iimeko kunye neemeko zitshintshile?
Xa iqumrhu loshishino lifuneka ukuba lifake i-IRS Ifom 8832
Ifom ye-IRS 8832 isetyenziswe ngamashishini angaphandle ngaphandle kweenkampani ezikhethiweyo ukuba zibekwe njengeenkampani ze-S ngenjongo yerhafu yombuso. Umzekelo oqhelekileyo lilungu elilodwa lenkampani elinyanisiweyo . Ngokuqhelekileyo, lolu hlobo lwenkampani luya kunyangwa njengeziko elingekho phantsi. Ikhamphani elijongene nelinye ilungu linokukhethwa ukuba liphathwe njengenkampani kunoko, emva koko likhethwe ukuba liphathwe njenge-S corporation.
Ngamanye amaxesha elinye iqela elilodwa lenkampani elijongene nokunyaniseka alikhethi ukuba liphathwe njengenkampani kwaye ayikhethi ukuba liphathwe njenge-S corporation ngaphakathi kwexesha elimiselweyo. Ngethamsanqa, i-IRS iye yavelisa iinkqubo ezivumela ukuba abakhokhi berhafu baphinde bafake ikhetho zombini. Le nqubo isebenza nakwamanye amashishini erhafu, njengemibutho eyenziwe njengobambiswano kunye naliphina ibhizinisi elingaqhelekanga libe liqela njengenhlangano yeenjongo zerhafu zombuso.
Ngaphantsi kwenkqubo, amashishini amashishini kufuneka acele ukuhlelwa kwezinto ezikhoyo njengamashishini kunye nokhetho oluphinda lukhethwe njengama-S corporations. Icandelo lezoshishino kufuneka lilungiselele iFomu 8832, kuquka iCandelo II, kwaye kufuneka lilungiselele iFom 2553, kuquka nesicatshulwa esicacileyo kwisigaba H seNgxenye I kunye neziphakamiso ezifunyenweyo kwiCandelo IV.
Ungabhekisela kwiMigaqo yeFom 2553 , iMigaqo yeFomu 8832 , kunye neNkqubo yeNgeniso ye-Revenue 2009-41 ngeenkcukacha ezongezelelweyo zokubhekiselele ngokumalunga nokuhlaziywa ngokutsha kokubaluleka kokubili njengenkampani kunye ne-S corporation status.