Ngaphambi kokuba sijonge iintlawulo eziqinisekisiwe, kufuneka sibone abanikazi be-LLC (ababizwa ngokuthi " ngamalungu ") kunye namaqabane ngokubambisana. I-IRS ayiqapheli i-LLC njengamashishini erhafu.
Ngoko, i-LLC ineamalungu amaninzi ithathwa njenge-IRS njengentsebenziswano yeenjongo zerhafu (ngaphandle kokuba zikhethwa ukuba zihlawulwe njengemibutho okanye iinkampani ze-S .) Yingakho i-IRS ixoxa ngalezi ntlawulo kumalungu e-LLC phantsi kodidi lwentsebenziswano.
I-LLC kunye nentsebenziswano ihlawulwa ngokusuka kwingeniso yoshishini, kodwa ingafuna ukuzinikela ngemali yengeniso kwiminyaka xa ingeniso yerhwebo iphantsi, okanye kukho ukulahleka. Baya kuseka esi siko njengentlawulo eqinisekisiwe, ngesivumelwano phakathi kwabanikazi (isivumelwano sobambiswano okanye isivumelwano se- LLC sokusebenza .
Indlela Amalungu Abasebenzi kunye ne-LLC ahlawulwa ngayo
Abalingani kubambiswano kunye nama-LLC angabhatalwa ngeendlela ezininzi. Iintlobo ezimbini eziqhelekileyo zeentlawulo zizabelo zokwabiwa kunye neentlawulo eziqinisekileyo:
Ukwabelana ngokusasaza : Banokufumana isabelo somvuzo wezoshishino, ngokusekelwe kwisivumelwano phakathi kwabanikazi. Ngokomzekelo, ukuba uTom noTeresa banamaphesenti angama-50 e-LLC, ngamnye uya kuhlawulwa ama-50 ekhulwini enzuzo.
Ukuba inzuzo (inzuzo engenayo) yonyaka i-$ 80,000, umnini ngamnye unokuhlawula i-$ 40,000.
Ngenxa yokuba ubambiswano okanye i-LLC ngokwayo ayihlawuli irhafu yengeniso kwimali engenayo yeshishini, abanini kufuneka bahlawule irhafu. Imirhumo mayihlawulwe kwiholo lemali engenayo nangona ukuba akukho mali yangempela isasazwa kubanikazi.
Iintlawulo eziqinisekisiweyo: Enye inkokhelo encinci ingaqinisekiswa kumnini ngamnye, kungakhathaliseki ukuba inzuzo yoshishino yenza ntoni. Kwimeko elapha ngasentla, umnini ngamnye unokuqinisekiswa ngama-25,0000.
Iintlawulo eziqinisekisiweyo ziTekisiwe
Ubambiswano okanye i-LLC ayihlawuli irhafu kwerhafu yezoshishino. Kunoko, ezi shishini zibhekwa njengezinto zokudlulela phambili , oku kuthetha ukuba ingeniso iya kudlulela kubanikazi. I-IRS ibona iintlawulo eziqinisekileyo njengengeniso eqhelekileyo kubanikazi. Oku kuqinisekisiwe ukuba inkokhelo ithathwa njengendleko echithwayo kwi shishini. Ukuba isabelo somnini sinomvuzo omkhulu kunemali eqinisekisiwe, akukho mali eqinisekisiwe kuloo nyaka.
Ngaba Intlawulo eqinisekisiwe yoMvuzo?
Ngokombono weerhafu zerhafu , iintlawulo eziqinisekileyo azikho umvuzo. Kodwa kwimbono yeendleko ezirhoxiswa yerhafu kwenkampani, iintlawulo eziqinisekisiwe ze-LLC zinyangwa ngendlela efanayo nomvuzo.
Abalingani kunye ne-LLC abahlawulwa umvuzo kwiindawo zabo njengabanikazi. Ilungu leqabane okanye i-LLC linokuhlawulwa ngomvuzo njengomqeshwa, kodwa le ntlawulo ayinanto enokuyenza kunye neentlawulo kumnini njengomnini ngezivumelwano zobunini. Ukuba umnikazi we-LLC uhlawulwa umvuzo njengomqeshwa, i-IRS idinga ukuba irhafu yengeniso ye-federal kunye ne-FICA irhafu (Ukhuseleko LwaseNtlalontle kunye neMedareri) mayinqatshelwe kwintlawulo yomqeshwa.
Ukuba iqabane okanye ilungu le-LLC lifumana inkokhelo eqinisekileyo, i-IRS ayifuni ukuba ukugodla kuthathwa kwintlawulo eqinisekisiwe. Kodwa inkampani inokuphatha le ntlawulo njengendleko zorhwebo ezichithwa yerhafu, ngendlela efanayo nemvuzo kunye nomvuzo kwabasebenzi abaphathwayo.
Iintlawulo eziqinisekisiwe: Umzekelo
U-Alex uyilungu le-LLC. Isivumelwano sokusebenza se-LLC sichaza ukuba unesabelo sepesenti se-LLC sonyaka ngamnye kwaye unesixa esincinci sokuhlawula esiqinisekileyo sama-25,000.
Kulo nyaka, ingeniso ye-LLC eyi-$ 50,000 ke isabelo sika-Alex si-$ 20,000 (ama-40 ekhulwini e $ 50,000). Ekubeni unesiqinisekiso esincinci sama-25,000, i-$ 5,000 iyabonwa njengobuncinci bakhe obuqinisekileyo kwaye enye i-20,000 ye-$ isabelo sakhe sokuhambisa. Khumbula, uAlex kufuneka akhokhe irhafu kwisabelo sakhe seenzuzo nangona akafumani konke-okanye nayiphi na loo mali.
I-LLC ingathatha ukuncitshiswa kweerhafu kwi-5,000 yeemali ezibhekwa njengentlawulo eqinisekisiwe.
Ukuba imali engenayo yentsebenziswano yayiyi-$ 70,000, isabelo sikaAlex sasiyi-28 000 yee-$ kwaye akukho ntlawulo eqinisekileyo eya kwenziwa. Akukho ncinane ubuncinci kulo nyaka, ngoko ulwalamano alukwazi ukuthatha inkokhelo yentlawulo yale ntlawulo.
Iintlawulo eziqinisekisiweyo zibandakanyiweyo kwiRhafu yokubuyisela
Ukuba intsebenziswano okanye i-LLC yenza intlawulo eqinisekisiwe ngexesha lonyaka, ezi ntlawulo zifakwe kwi-return tax tax ( Ifom 1065) kwiNqanaba 10, njengeendleko zoshishino.
Ilungu leqabane okanye i-LLC lifumana iShedyuli K-1 ngolwazi malunga nenkokhelo eqinisekisiweyo kunye nayiphi na isabelo sokuhambisa sonyaka. Ulwazi oluvela kwiShedyuli K-1 lufakwe kwingeniso yerhafu yomnini kwiShedyuli E kwaye yongezwa ngenye enye ingeniso yokufumana irhafu.
Ukuziphendulela: Le ngxoxo ingumzekelo oqhelekileyo, olula wendlela yokuhlawulwa kweentlawulo eziqinisekileyo. Akujoliswanga ukuba irhafu okanye iingcebiso zomthetho. Isihloko siyinkimbinkimbi, kwaye ishishini ngalinye lihlukile. Funda ngokumalunga neentlawulo eziqinisekileyo kwi-IRS Publication 541-Intsebenziswano kwaye ubonisane nabangcali bakho berhafu kunye nezomthetho ngaphambi kokuba wenze izivumelwano okanye uhlawule abanikazi boshishino.