Ziziphi iiNkcazo zeRhafu kunye nezoMfanelo zeQumrhu elingekho phantsi?

Ingcamango ye "entlanganiselwe" inokudideka, kwaye i-IRS ayinakujongana nemiba yemfanelo yezinto ezingabanjwanga. Igosa likaRobert Warwick likaM ThompsonMcMullan Umthetho uqinisekisile imibuzo malunga namaziko angatyikiyo:

Ziziphi iiNkampani zeBusiness ezicatshangelwayo "iiNkundla ezinganakwa"?

Iinjongo zerhafu yengeniso ndiza kuchaza into ebhaliweyo njengenhlangano esemthethweni engayinakunyanzelwanga kwiinjongo zentlawulo (kunye nemimandla eninzi).

Iqumrhu eliqhelekileyo elingalunyanzelwanga endijongene nalo lilungu elilodwa lenkampani elinyanisekileyo ("LLC") .

Ngaba i-Proleetorship eyiNkcazo eLawulayo?

Hayi, kuba i-proprietorship yedwa yinto engekho yomthetho ehlukeneyo nomnini wayo. I- proprietorship eyodwa yodwa ingasebenza phantsi kwegama loshishino kodwa, ngaphandle kokwakhiwa kombutho wezomthetho phantsi komthetho welizwe, umnikazi wedwa yedwa kunye nomnini / umnini-mvume wakhe usemthethweni ngokufanayo.

Ngaba Kuyinyani ukuba ezinye iiNkampani zeZizwe ziLungu leeNkundla?

Nangona i- S corporation ayiyiyo ngokubanzi ingaphantsi kwerhafu yengeniso , i-S corporation inquma imbuyekezo yayo, ukuxothwa, iikhredithi, njl. (Ngokuqhelekileyo ngokubambisana kuthiwa "iimpawu zerhafu") kwaye ke yabela iimpawu zerhafu phakathi kwabanikazi bayo ( okanye umnikazi wayo oyedwa) ngokulingana nokwabelana ngobunikazi. Ngokwahlukileyo, kunye negatyala elingalawulwayo, akukho zimpawu zerhafu ezimiselwe kwinqanaba lequmrhu. Ngokungafani nequmrhu elingekho phantsi, i-S corporation iyadingeka ukuba ifake ibuyiselo yerhafu yonyaka.

IQumrhu elinyanzelwanga lihlawula njani irhafu yentlawulo?

Umnini ngamnye wegatyala elinganakwayo ubika iingqalelo zerhafu zeshishini ngokuthe ngqo kwiShedyuli C yokubuyisela kwakhe irhafu yengeniso , ngelixa umnikazi ngamnye we-S corporation (nokuba kukho umnikazi omnye) ufumana iShedyuli K-1 i-corporation kunye neengxelo zakhe zokwabiwa kweShedyuli ye-E yokubuyisela irhafu yengeniso.

Amalungiselelo emthethweni werhafu avumela ukuba elinye iqumrhu elinganakulikhethwa likhethwe ukuba lihlawulwe njengenkampani ngokuqhelekileyo okanye njenge-S corporation. Kodwa, ukuba unyulo lwenziwe, i-entity ayiyi kusayikunyanzelwa.

Ukuba ishishini linyanzeliswa njengoMnini weeNjongo zeRhafu, Kuthiwani ngeMfanelo? Ngaba loo nto ibhekiselele kumnini-mali?

Uxanduva lweebhanti zamashishini kunye nokugwetywa ngokubanzi kuxhomekeke kwisimo somthetho, esisekelwe kumthetho kaRhulumente. Uninzi, ukuba alukho konke, lubonelela ngolwakhiwo lwe-LLCs (njengoko kuphawuliwe ngasentla, ilungu elinye lenkampani LLC lilungu eliqhelekileyo elijongelwe phantsi ekhaya). I-LLC yinkampani esemthethweni enokuthi ibe nepropati, yenza iikontraki ize ivume kwaye ilandelwe egameni layo; umnini (ii) we-LLC ngokuqhelekileyo akanalo uxanduva lomntu kwiimfanelo ze-LLC.

Ngokwezinye icala, unyango lwentlawulo ye-Federal, ngenye indlela, lunqunywe ngumthetho we-federal, oko kukuthi, i-Internal Revenue Code, ekwabalahla ubukho obuhlukeneyo belungu leLungu kunye nokuphatha imisebenzi yalo njengomnini wayo. Ininzi ithi ukunyusa irhafu yengeniso kulandela i-Internal Revenue Code kunye nokungahoyili ilungu elilodwa le-LLC ngenjongo yerhafu yengeniso yelizwe ngelixa liqonda ubukho balo obuhlukile kwezinye iinjongo.

Isakhiwo esingekho phantsi (kunokuba ngumnikazi wayo) kufuneka sihlawule irhafu ngaphandle kweerhafu zerhafu, umzekelo, iirhafu zepropati kwipropati echaphazelekayo.

Ukuziphendulela: Ulwazi olulandelayo aluyiluleko zomthetho kwaye aluyi kudala ubudlelwane bommeli-client. Ngaphambi kokuba wenze izigqibo zoshishino ngokusekelwe kule ngcaciso, xubusha kunye nommeli wakho.