Ekubeni inkampani ejongene nokunyaniseka (LLC) kunye neefayile ezingaphezulu kwelungu kunye nokubuyiswa kweerhafu yobambiswano, isabelo sokuhambisa sisasebenza nakumalungu e-LLC.
Isabelo sokunikezela sisetyenziselwa nabanikazi be-S corporation, ngokusekelwe kwingxowa yabo yesabelo sezabelo ezikhoyo kwi-S corporation.
Indlela yokwabiwa kwabasemagunyeni inqunywe
Ukwabiwa kwesabelo sokusasaza ngokuqhelekileyo kusekwe kwisivumelwano sobambiswano, esibandakanya ukwabiwa kwenani elipheleleyo lemali ngonyaka ukwenzela ukuba onke amaqabane aphelele, anama-100%.
Ukuba akukho sivumelwano sobambiswano, isabelo somlingani ngamnye sisekelwe kubunini bakhe bentsebenziswano, kubalwa kwiminikelo eninzi, inzala kwimali yezoqoqosho okanye eyingeniso yentsebenziswano kunye namalungelo amaqabane kumashishini ekubambisene ukuba ubambiswano luhlanjululwa ( kuthengiswa okanye ekutyaleni). Akukho nto yokuthintela ithathwa kwi-share share distributive share, ngoko ke yonke imali ihlawulwa irhafu kunye neminye ingeniso kwimbuyekezo yerhafu yomntu.
Yabelana ngeSabelo kunye neNkcazo yeNtlawulo yeMnini
Ishedyuli K-1 ngumqulu osetyenziswayo ukubonisa isabelo somrhumo weqabane ekubambisene, ilungu le-LLC, okanye umnini we-S Corporation.
Ishedyuli K-1 ayisetyenziselwa umnikazi wedwa okanye i-LLC enelungu elinye kuphela, kuba kula maxesha yonke ingeniso yemali yeshishini, njengoko ibalwa ngokusetyenziswa kweShedyuli C, iya kumnikazi wedwa.
Ngokomzekelo, ukuba kukho intsebenziswano emithathu kubambiswano, omnye unokufumana isabelo seepesenti ezingama-30, esinye isabelo sepesenti ezingama-50, kunye nesithathu kwisabelo sepesenti ezingama-20.
Ingeniso iza kubelwa phakathi kwamaqabane asekelwe kwisabelo sabo.
UkuHlawulwa kweeSabelo zokuBala
Inkqubo yokumisela isabelo sokwabiwa komlingani usebenza ngale ndlela:
- Ukubuyiswa kweerhafu kubambiswano kulungiselelwe, kwifom ye- 1065, ekupheleni kwenkxaso-mali yobambiswano (mali kunye nerhafu) nyaka.
- Emva koko inzuzo yentlawulo yenzuzo yentsebenziswano ikwahlula phakathi kwamaqabane, ngokwemali yesabelo somlingani ngamnye. Qaphela ukuba amaqabane ahlawuliswa kwingeniso yentlawulo yabambiswano, nangona iqabane ngalinye lingenakho okanye lingafumani ukwabiwa ngokubambisana phakathi nonyaka.
- Ishedyuli K-1 ilungiselelwe iqabane ngalinye, libonisa isabelo sakhe somrhumo wonyaka.
- Umlingani ngamnye uquka umvuzo okanye ukulahleka okuboniswe kwiShedyuli K-1 kwibuyiselo lwakhe lwerhafu yonyaka.
- Ukubuyiswa kweerhafu kubambiswano kufakwe njengengcaciso yokubuya, kuquka iikopi zazo zonke iiShedyuli zeShedyuli K-1 kubo bonke abaqabane.
IRhafu yoNyango
Amaqabane ahlukeneyo kufuneka ahlawule irhafu yengqesho yonyango (Ukhuseleko LwaseNtlalontle kunye neMedaretha) ngokusekelwe kwizabelo zabo zokwabelana ngokubambisana, njengoko kuboniswe kwiShedyuli K-1, kungabi nawuphi na umlinganiselo umlingane owamkelayo kubambiswano phakathi konyaka.
I-S corporation yabanikazi abanini-mali abanakho ukuhlawula irhafu yerhafu, kuba bengabanikazi bamasheya, bengabanikazi.