Iqumrhu elingekho phantsi lihlobo loshishino oluhlukileyo kumnini weenjongo, kodwa lifana nomnini ngenjongo yerhafu. Enyanisweni, indlela i-IRS ichaza ngayo eli candelo lilokuba ishishini lihluke kumnikazi walo kodwa likhetha ukunganakwa njengoko lihluke kumnini-shishini kumsebenzi werhafu . Oko kukuthi, yinto ebengafuni ukuba yinto ehlukeneyo evela kumnini-shishini.
Ukuba oku kuzwakala ngathi kuluhlu oluphindwe kabini, luyiyo.
Kukho iziqendu ezimbini kwi-puzzle ye-entities engayithobeli, ezo zombini zimele zibe khona ukuba ishishini libe yinto ebhaliweyo:
- Uhlobo loshishino luhlukile kumntu ngamnye ngenjongo yokuzibophelela, kwaye
- Ibhizinisi lihlawulwa ngerhafu yerhafu yomntu ngamnye, ngokusekelwe kwingeniso yayo yomnxeba kwiShedyuli C.
Ukucacisa ngokulula (ngokubanzi kunokwenzeka):
Ibhizinisi liqhelekileyo liziko elihlukile kumnini-shishini. Ukuhlukana kukuhle kumnini, kuba ikwahlula umthwalo womnini kunye nomthwalo wezoshishino ngezinto ezinjengamatyala kunye nezigwebo. Amaqumrhu, intsebenziswano, kunye neenkampani ezinobuncwane abancinci zihlukeneyo ezivela kubanikazi babo. Ezi ziko zihlawuliswa ngokwahlukileyo kumnini, kwiifom zerhafu ezahlukeneyo.
Elinye iqumrhu leshishini elingafaniyo nomnini-shishini ngumnini wedwa.
Ifom yeerhafu yerhafu yedwa (iShedyuli C) inxalenye yomefti yerhafu yomntu.
Ngoko, umbuzo ongenakunikwa umcimbi uphathelene neerhafu - ukuba iifayile zeefayili zibuyela njani.
Iifayile zepropati yedwa yerhafu yoshishino esebenzisa iShedyuli C , kwaye inzuzo / ukulahlekelwa kwiShedyuli C ifakwe kunye nokubuyiswa kwentlawulo yerhafu.
Ngoko -Lungu oluLungu-olulodwa-mali "lugqithiselwa" njengefayile yeefayili yedwa. Ishedyuli C. Ngoko ke, ngokukodwa, nayiphi na i-SMLLC engakhange ihlawulwe njengenhlangano yinkampani engaxoxwa ngenjongo yerhafu. Oko kukuthi, i-SMLLC ihlawuliswa njengomnikazi wedwa. Kodwa yilapho ukudideka kungena khona: Umnikazi wedwa ongeyena into engekho phantsi ngenxa yokuba inkampani ayihlukanga kumnini.
IQumrhu eliLawulayo kuphela: I-Single-Member LLC
I-IRS ithi "i-LLC inelungu elilodwa liphathwa njengeliqumrhu elinganakwa njengoko lihlukaniswe nomnikazi walo ngenjongo yengeniso yerhafu, ... ngaphandle kokuba ... liqinisekisa ngokufanelekileyo ukuphathwa njengenkampani .."
I-LLC ingakhetha ukuba iphathwe njengenkampani ngenjongo yengeniso yerhafu. Ukuba i-SMLLC yakho inyulile ukuba irhoxiswe njengenkampani okanye i-corporation ye-S, ayiqwalaselwe njengento engekho phantsi yerhafu yengeniso. Ukwenza olu lonyulo, iSMSL kumele ifake iFom Funda kabanzi malunga nokufakela ukhetho lonyulo lwe-LLC.
Ngaba ngaba ezinye iindidi zezo shishino zilahlwa phantsi?
Amashishini asekwe phantsi kwemigaqo karhulumente, ngonobhala karhulumente kwiphondo ngalinye, kwaye akukho rhu lumente lugcina "inkunkuma engayithobeli" njengoluhlobo lwezoshishino. Khangela nganye yeentlobo zezomthetho zoshishino ukuze ubone indlela ekuthelekiswa ngayo neemfuno zequmrhu elinganakwa:
- Ubunikazi bodwa, apho wena kunye nezoshishino lilungu elifanayo. Ipropati yedwa iyabhalwa kwiShedyuli C, kodwa akukho shishini elithile elinikezelayo ukubonelela ngokukhusela uxanduva lwakho ukuba ishishini alikwazi ukuhlawula iindleko okanye ukuhlawulwa.
- I -LLC ilungu le-multiple libhaliswe kunye nelo hlobo lorhwebo linikezela ukhuseleko, kodwa le nto inokuhlawula irhafu yengeniso njengentsebenziswano.
- Ubambiswano, njengoko kuboniswe ngasentla, akuyiyo into engekho phantsi (kubandakanye ukusebenzisana okulinganiselweyo okanye ubambiswano obunqongopheleyo ) ngokuba iintlawulo zentsebenziswano ayifumanekanga kwiShedyuli C. (Funda kabanzi malunga neerhafu zabambiswano malunga nendlela yokuBambisana neNtlawulo yeNgeniso yeNgeniso. )
- I- corporation yinkampani ehlukeneyo yoshishino kubanikazi, inika ukukhuselwa kwemfanelo, kwaye ihlawula irhafu kwiFom 1120 .
- Ngakolunye uhlangothi, unika inkxaso ukhuseleko kwaye lufake i- feedback return on Form 1120-S . Abanikazi bahlawuliswa ngerhafu yabo yokubuyisela irhafu, kodwa kungekhona kwiShedyuli C.
Ibhizinisi Lwam liba njani liQumrhu elingekho phantsi?
Ukuba unayo i-LLC-member ilungu, akudingeki wenze nantoni na ukuba "ukhethe" ukuba ibe yinto ebhaliweyo, nangona isandi ngathi. I-SMLLC imele ifake iirhafu zeshishini zayo kwiShedyuli C.
IQumrhu elinyanzelweyo lifakela njani iRhafu yeRhafu?
Ukuhlawula irhafu yengeniso yoshishino, i-LLC ilungu elilodwa lizalisa iShedyuli C ukunika ingxelo ngenzuzo okanye ukulahlekelwa kwishishini, kwaye le ngxelo ifakiwe kwibuyiselo yerhafu yomuntu.
Yiyiphi i-EIN yeCandelo eliLawuliweyo?
Unokucelwa ukuba ubhale inombolo yesazisi yerhafu yerhafu yakho yelungu le- W-9 okanye enye ifom ehambelana neerhafu zentlawulo yombuso. Ukuze udibanise umba, ukuba unayo i-LLC-member member, i-IRS ithi,
Ngenjongo yerhafu yengxowa-mali, i-LLC-member member ilungiswa njengeziko elinganakugcinwa ngokubanzi kufuneka isebenzise inombolo yokhuseleko lomntu (SSN) okanye i-EIN yazo zonke iinkcukacha zentlawulo kunye nokunika ingxelo ehambelana nentlawulo yengeniso.
Ukuba i-LLC yakho ine-EIN, ungayisebenzisi injongo yentlawulo yerhafu. Kodwa kuya kufuneka usebenzise i-EIN ye-LLC yerhafu yengqesho (kwiingxelo zabasebenzi) kunye neenjongo zerhafu .
Kuthiwani ngeeNtlawulo zeNgqesho zeQumrhu elingekho phantsi?
Isikhundla sokungaxoxwa kwemeko ye-LLC-member ilungu alisebenzisi irhafu yengqesho (irhafu yengeniso ye-federal, irhafu ye-FICA, kunye neerhafu zengqesho). Ibhishini linamanani amaninzi apho inombolo yesazisi yomqeshi oyisebenzisayo xa ufaka irhafu yengqesho. Funda kabanzi malunga nalezi zikhetho zokufakela irhafu yengqesho.