Eli nqaku lichaza i-LLC kwaye lixubusha inzuzo kunye nokungalunganga kweli fomu lebhizinisi.
Yintoni i-LLC?
Ikhampani ejongene nemfanelo yindlela entsha yomthetho yoshishino kunokuba iqumrhu elidala okanye ifom yobambiswano. I- LLC iqulunqwe ngumbuso apho inkampani yenza ibhizinisi ngokufaka iiNqaku zeMibutho kunye nokuhlawula intlawulo.
Ngabe i-LLC ihlawula irhafu yentlawulo?
Ngenxa yokuba i-LLC intsha ngokutsha, i-IRS ayinalo uluhlu oluthile lwerhafu kule hlobo loshishino, ngoko ke basebenzisa iintlobo zerhafu kwezinye iintlobo zoshishino.
Ubume bentela engagqibekanga ye-LLC kunye nomnini oyedwa (obizwa ngelungu ) ukuba ahlawulwe njengenqobo yedwa. Ubume bentela engapheliyo ye-LLC kunye nomnini ongaphezu komnye (ilungu) kufuneka abuyiselwe njengentsebenziswano .
Kukho nawuphi na, i-LLC ayihlawuli irhafu ngokuthe ngqo, kodwa ingeniso yerhafu yeshishini ityala intela yerhafu yerhafu yomnikazi okanye abanini-njengokuba yedwa, okanye ilungu lokubambisana ne-multiple-member, LLC ilungu. Oku kubizwa ngokuthi " ukudlulisa irhafu ."
Ukuba ngumnikazi wedwa / ilungu elilodwa i-LLC, irhafu yoshishino ibalwa kusetyenziswa iShedyuli C njengenxalenye yentlawulo yerhafu, ke ingeniso ye-intanethi yeshishini yongezwa enye ingeniso yomnini kwingeniso yerhafu. Umnini we-LLC umlingani / umnikazi we-LLC, ukubuyiselwa kwentlawulo yentsebenziswano kulungiselelwe kwifom ye- 1065 , kwaye inxalenye yomntu ngamnye yerhafu ibalwe kwiShedyuli K-1 kwaye ifakiwe kwibuyiselo yerhafu yedwa.
I-corporation ihlawula irhafu yenkampani kunye nabanikazi be-corporation bathathwa njengabasebenzi xa besebenza kwishishini (ngaphandle koko, bathathwa njengabanini-nxaxheba) .Izibonelelo zerhafu kunye nokungalunganga kwe-LLC kunye nenkampani.
Izinzuzo Zentlawulo ze-LLC
- Iirhafu zerhafu . Intlawulo yerhafu ye-LLC ixhomekeke kwimali engenayo yomnini. Kwimilinganiselo ephezulu yemali engenayo , i-LLC inokuhlawula irhafu kwizinga eliphantsi lentela kunenkampani. Ngokomzekelo, izinga lentlawulo yerhafu ye-$ 75,000 engenayo engenayo yerhafu ngu-34%, ngelixa ireyithi yerhafu yerhafu yerhafu efanayo irhafu i-25%. (Ezinye izinto kunye nezinye iingeniso zingabandakanywa kwingeniso yomntu womnini-shishini.)
- Irhafu. Abanikazi bamashishini banokuxhomekeka kwiirhafu ezimbini , ngelixa umnini we-LLC engekho. Abanikazi bamashishini banesibini irhafu. I-corporation ihlawula irhafu kwimali engenayo yenkampani, kunye nabanini-nkampani kufuneka bahlawule irhafu kwiphina imali engenayo abayifumanayo.
- Kwamanye amazwe, iinkampani kufuneka zihlawule irhafu yentlawulo ye-franchise yenkampani, kodwa ezinye iingafuni ukuba ii-LLC zihlawule irhafu. (Oku kuhluka kakhulu kummandla, ngoko jonga kwisebe lakho lentela ukuba ubone iimfuno zalo.)
Iingxaki zeRhafu ze-LLC
- Zonke iirhafu ezihlawulwayo. Amalungu e-LLC kufuneka ahlawule irhafu kwisabelo sabo sokuhambisa ngenzuzo yenkampani, nokuba ngaba abazange bafumane ukusasazwa kwezi ntlawulo. Abanikazi benkampani abahlawulisi irhafu kwiingeniso ngaphandle kokuba zisasazwa, ngokuqhelekileyo ngokwefom yezabelo.
- Akukho mrhumo werhafu yepropati . Amanye amaziko axoxisa iinkampani ezivela kwerhafu yepropati, kodwa kungabikho amanye amashishini, kuquka ii- LLC .
- Ierhafu zengqesho. Abanikazi be-LLC bamele bahlawule irhafu yerhafu yonyango (Ukhuseleko lwezeNtlalo / i-Medicare) ngelixa abanikazi benkampani abasebenza njengabasebenzi bahlawula kuphela isiqingatha semali yerhafu yokuzimela emsebenzini wabo kwimirholo yabo; Ezinye zihlawulwa yinkampani.
Ukuziphendulela: Iimeko zerhafu nganye zenkampani ziyahluke, kwaye iimeko zerhafu ziguquka ngexesha elide ngenkampani ikhula kwaye iya kuba yinzuzo. Andiyena iCPA okanye igqwetha kwaye akukho nto kule nqaku okanye kule ndawo kufuneka ithathelwe ingqalelo njengerhafu okanye isiluleko somthetho. Injongo yam kukukunika ulwazi oluqhelekileyo malunga nale ngxoxo ukuze uxoxe ngayo nomcebisi wakho weerhafu . Qiniseka ukuba nale ngxoxo ngaphambi kokuba wenze izigqibo kwisakhiwo soshishino lakho okanye ukutshintsha eso sakhiwo.