Ukuba ungumntu onoxanduva lokufumana intlawulo yentsebenziswano, mhlawumbi sele usenokuba ngumthengisi weerhafu ukukunceda ngale ngxelo. Okanye mhlawumbi uceba ukusebenzisa iprogram yesofthiwe yokulungiswa kweerhafu ene-version partner.
Kukho nawuphi na umzekelo, ingcinga efanelekileyo yokuqokelela amaxwebhu ofuna ukulungiselela ukubuyisela irhafu yentsebenziswano.
Ukuba nale mibhalo ngaphambi kokuba uqale ukunciphisa umsebenzi kunye nexesha (kunye nemali) esetyenzisiweyo kwi-preparator yerhafu kwaye inciphisa ukuphazamiseka kokumisa nokuqala ukubuyela kwakho. Okokuqala, umboniso omfutshane wokubuyiswa kweerhafu kubambiswano, ngoko uluhlu lwamaphepha oyifunayo.
Iifayile zeNtsebenziswano IFayile yeNgeniso yeNgeniso ye-Federal: Ifomu 1065
IFom 1065 yi-US Return of Partnership Income . IFom 1065 isetyenziselwa ubudlelwane kunye namaqela amaninzi angama-Limited Liability Companies (LLCs) ukubika irhafu yengeniso ye-federal. Akukho irhafu ibalwa okanye ihlawulwe kwiFom 1065. Nayiphi na irhafu ehlawulwayo ihlawulwa ngamalingani okanye amalungu e-LLC. I-LLC yelungu elininzi lihlawulwa njengentsebenziswano.
Intsebenziswano ihlawula irhafu yengeniso ngokubuyiswa kwamaqabane ayo, ukwabela isabelo semali okanye ilahleko kumlingane ngamnye ngokwemiqathango yesivumelwano sobambiswano .
Iifayili zentsebenziswano ibuyisela ulwazi kwiFomu 1065, kwaye unikezela iqabane ngalinye iShedyuli K-1 ibonisa isabelo sayo somvuzo / ilahleko yonyaka.
Ulwazi loLuntu -Lungu lwe-LLC oluFakela njengoBambiswano
Ukuba ishishini lakho li-LLC elinamalungu amaninzi, kwaye awunyuli ukuba uhlawuliswe njengenkampani okanye i-S corporation, uya kufaka irhafu njengobambiswano.
Ukusuka kwimbono ye-IRS, uthumela ingxelo yentlawulo yakho yerhafu njengentsebenziswano.
Iimfuno ezifunekayo zoBambiswano bakho beRhafu kunye neShedyuli ye-K-1 ifom
Ukuqala ukulungiselela kwakho ukufakela ifom ye-Form 1065, udinga iingxelo ezininzi zeminyaka-mali. Nika ityala lakho lokupasa i- P & L (inzuzo kunye nelahleko, okanye ingeniso) , ubonise inzuzo yakho yentsebenziswano yemali (okanye ilahleko) kuquka imithombo ethile yemali engenayo, kunye neendleko zonke ezixhamliweyo zentsebenziswano / i-LLC yonyaka kunye ne- balance sheet ubambiswano ekuqaleni nasekupheleni konyaka. Umqulu wonyaka wokugqibela wekharityhulam kufuneka uqhathanise iphepha lokugqibela lomnyaka wokugqibela.
Ngaphambi kokuba uthathe ulwazi lwakho lwerhafu lokubambisana kwi-preparator yerhafu, hla nganisa ulwazi olulandelayo:
Ulwazi malunga nobambiswano, kubandakanywa nenombolo yesazisi yomqeshi , ikhowudi yezoshishino (ikhowudi ye-SCS), kunye nomhla wokuqalisa ubambiswano.
Indlela yokubaluleka esetyenziselwa ubambiswano: imali okanye ukunyuka . Le ngcaciso ibalulekile ekuqaliseni ukuba ingeniso kunye neendleko kufuneka zirekhodwe.
Iimali zerhafu ezipheleleyo , iintlawulo, kunye nezibonelelo: izibonelelo zibandakanya izaphulelo kunye nemikhiqizo encedisayo (ehlawulelwayo) kunye neenkonzo.
Ukuba uthengisa iimveliso, kufuneka unikele ngolwazi lokubala iindleko zeempahla ezithengiswayo .
Olu lwazi luquka ukubaluleka kwesaziso ekuqaleni nasekupheleni konyaka, kunye neendleko zezinto zokuthengwa ezithengiweyo kunyaka, kunye nezinye izixhobo ze-inventory. l
Ulwazi malunga neendleko zoBambiswano
Uninzi lweendleko zoshishino ziyahluthwa, ngoko kubalulekile ukubandakanya zonke iindleko, kuquka:
- Imivuzo kunye nomvuzo wabasebenzi, kodwa angabambisani.
- Iintlawulo eziqinisekisiwe kumaqabane
- Iindleko zokulungisa kunye nokugcinwa
- Irente
- Imirhumo , iilayisenisi, iimvume, kunye nemirhumo ehlawulwa ngabambiswano, kungabandakanywa irhafu yengeniso.
- Inzala ehlawulwe
- Ukubalwa kwexabiso lokunyuka kwemali kunyaka. Iimpahla zoshishino ezifana nezixhobo zoshishino kunye nezithuthi ezathengiweyo kunyaka kufuneka zihlangabezane neemfuneko ze-IRS ukuba zihlaziywe.
- Izicwangciso zomhlala-phantsi zamaqabane kunye nabasebenzi, oku kunokunciphisa irhafu yentlawulo ngenxa.
- Iinkqubo zenzuzo zengqesho
Ulwazi malunga nezinto zakho zezoshishino
Kufuneka unike iinkcukacha kwiirekhodi ze-asethi zeshishini, kubandakanywa izithuthi zoshishino, ukwenzela ukuhlaziywa kweenjongo.
Ulwazi olufunekayo kwiShedyuli K-1 IiFom
Ishedyuli K-1 inikezela ngolwazi ngokubambisana kunye namaqabane, kubandakanywa ngeniso engenayo yeentsebenziswano ezivela kwimisebenzi engahambelaniyo kunye neminye imisebenzi, izabelo ezifanelekileyo, iintlawulo ezifumanekayo, kunye nemali engenayo kwiminye imisebenzi.
Ngaphambi kokulungiselela le fomu, i-preparer yakho yerhafu idinga ikopi yesivumelwano sakho sobambiswano ukubonelela ngolwazi malunga nokunikezelwa kwezabelo okanye imali kumalingani, kunye nokwabiwa kwengeniso / ukulahleka kumaqabane.
Kwakhona udinga uluhlu lwabalingani kunye nohlobo lwabo lobambiswano (ngokubanzi okanye okulinganiselwe).
Ingqungquthela ebaluleke kakhulu ye-informatoin oyifunayo nguLwazi malunga nokunikezelwa kunye negalelo ngamalingani kunyaka werhafu, kubandakanywa inani elipheleleyo lazo zonke iikhampani zengxowa-qabane ekuqaleni nasekupheleni konyaka kunye nokwandiswa nokunciphisa (kubandakanywa ukwabiwa)
Fumana ulwazi oluninzi malunga nobudlelwane kunye neerhafu ze- LLC ze-LLC .