Ukuhlawula iNgqesho Imirhafu kwi-Payment Employee
Kodwa kukho ukudideka malunga nendlela i-SMLLC ihlawula ngayo irhafu yengqesho - iintlawulo ezingagcinwanga kwiintlawulo zabasebenzi. Ngokukodwa, umbuzo yiyiphi Inombolo yesazisi yomqeshi i-SMLLC ekufuneka isetyenziswe kule njongo.
I-SMLLC njengabaqeshi
I-single-member LLC inelungelo lokuba kwifom ethile yezoshishino ebizwa ngokuba yinkampani ejongene nemfanelo, eyahlukileyo kumnini-shishini kumsebenzi wezomthetho kunye noxanduva. Kodwa iifayile zeelwimi ze-SMLLC zifumana irhafu yentlawulo efana nomnini wedwa.
Ingaba -Lungu oluLungu-lunye oluKodwa linikele iRhafu yeeNgqesho?
Ngenxa yokuba i-LLC-ilungu le-LLC linyanzelwanga njengenjongo yerhafu, kukho ukudideka malunga nendlela i-LLC-member member ilungisa ngayo irhafu yengqesho . Ingaba ilungu elijongene nokuhlawula irhafu ngeNombolo yoKhuseleko loLuntu, okanye ngaba ishishini lihlawule irhafu nge-ENIN?
Ngabe i-SMLLC kunye noMnini-mali bafuna i-EIN? Ngaba Ngaba zifuna ii-EIN?
Le ngxaki edidekayo. I-EIN inombolo ye-ID yomqeshi, kwaye isetyenziselwa amabhizinisi anabasebenzi, ngenjongo yerhafu yengqesho. I-EIN inokufuneka kwakhona kwezinye iinjongo, njengokuvula i-akhawunti yebhanki yebhanki.
Ingxaki ivela nomxholo wokufuna i-EIN. Amashishini adinga i-EIN ngezizathu ezibini:
- Ngenxa yokuba banabasebenzi, ngenjongo yerhafu yengqesho.
- Ngeenjongo zobhaliso kunye neebhanki kunye namanye amabhizinisi, ukubonisa ukuba ibhizinisi elisemthethweni.
Ku-LLC-member member, ngenjongo yentela, i-SMLLC idinga i-EIN.
Ukuba i-SMLLC inabasebenzi, bobabili umnikazi welungu, kunye ne-SMLLC baya kufuna i-EIN (i-EIN ezimbini). I-IRS ilumkisa:
Ezi manani akufanele zisetyenziswe ngokungafaniyo. Ukwenza njalo kuya kubangela iingxaki ezilukhuni ezinokufuna iimpahla zentlawulo, i-practitioner, kunye ne-IRS ukulungisa .
Uhlaziyo kwiMimiselo ye-IRS
Emva kweJanuwari 1, 2009, imimiselo yangaphambili ye-IRS yaphela kwaye i-IRS ibonise ukuba ii-LLC zelungu elilodwa lijongene nokuqokelela, ukunika ingxelo kunye nokuhlawula iimbopheleleko zerhafu zengqesho usebenzisa igama kunye ne-EIN eyabelwe i-LLC .
I-IRS izame ukucacisa indlela inkampani yokuxanduva elilodwa elincinci (LLC) ihlawula irhafu yengqesho (i-taxeral tax retention tax, i- FICA irhafu , kunye neentlawulo zengqesho ezingenamthetho).
I-SMLLC njengeSigqeba esinganyanzelwanga
I-IRS ithi i-LLC-member member ingakhetha ukuba ibe yinto ebhaliweyo. Ngokwenene, oku kuthetha ukuba i-single-member LLC ifakela iirhafu zayo njengempahla yodwa.
Kule meko, ukuba i-SMLLC inabasebenzi , ishishini linokukhethwa kwezimbini zokunika ingxelo kunye nokuhlawula irhafu yengqesho:
- Ukusebenzisa igama kunye neNombolo yesazisi yomqeshi (i-EIN) eyabelwe i-LLC, okanye
- Ukusebenzisa igama kunye ne-EIN yomnini oyilungu elilodwa.
I-LLC yelungu elilodwa eliyilo elinganyanzelwanga ukuba ukuba i-SMLLC ingenabaqeshwa kwaye ayinayo ityala lokubambisa irhafu ayifuni i-EIN.
Kufuneka isebenzise igama kunye ne-TIN yomnini oyilungu omnye kwiinjongo zerhafu.
Ngubani ophethe uxanduva lokuhlawula umvuzo?
IRS ithi:
Nangona iimbopheleleko zerhafu yengqesho zichazwe ngokusetyenziswa kwegama le-SMLLC kunye nenombolo yokuqhafaza umqeshi (federal) inombolo yomnini (single) , umnikazi welungu elilodwa ugcina uxanduva oluphezulu lokuqokelela, ukunika ingxelo kunye nokuhlawula irhafu yengqesho.
Ngolwazi olungakumbi: I-IRS Article kwii-LLC kunye ne-Taxes Tax Employment