Liliphi uhlobo loshishino olufanelekileyo?
I-LLC kunye neS Corp
Onke amashishini ahlawuliswa ngenzuzo okanye inkunkuma enomthamo enokubalwa ngokukrazula iindleko ezivumelekileyo ezichithwayo kwiintengiso kunye neengeniso.
Intlawulo ye-LLC ibalwa kwaye ihlawulwa kwibuyiselo yerhafu yomntu ngamnye ngokusekelwe kwipesenti yayo yobunini kwinkampani.
Ukuba ungumnini weepesenti ezingama-50 kunye ne-$ 120,000 kwinzuzo enemali, uya kuhlawula irhafu malunga neepesenti ezingama-50 zenzuzo okanye i-$ 60,000.
I-S Corporation ihlawula umvuzo ofanelekileyo kumnini osebenzayo kweshishini, ngoko nayiphi na inzuzo okanye ilahleko eseleyo ihamba ngokuya kumbuyiselo werhafu womnini emva kokukhipha loo mivuzo njengendleko echithwayo.
Masithi ungumnini we-50% ongumnini we-S corp. Uhlawulelwa i $ 50,000 ngomvuzo. I-corporation ine-$ 20,000 yenzuzo enetyala enelungelo lokufumana ama-50 ekhulwini. Uya kuhlawula irhafu ngomvuzo wakho we-$ 50,000 kunye nerhafu ye-10,000 yenzuzo, okanye i-$ 60,000 kwingeniso epheleleyo yerhwebo. Uya kucela le ngeniso kwimbuyekezo yakho yerhafu.
Yintoni eyahlukileyo kwiindleko?
I-S corporation ngokubanzi ihlawula irhafu engaphezulu kwe-LLC ngenxa yeerhafu zerhafu ezongezelelweyo kunye neerhafu zenkampani zorhulumente ezinokusetyenziswa. Nawuphi na umvuzo umbutho we-S ohlawulela umnikazi phantsi kwentela yokungasebenzi, irhafu yokukhubazeka, irhafu yokhuseleko loluntu, kunye ne-Medicare.
Abanikazi be-corporation basebenziselwe ukukwazi ukuphepha ukuhlawula irhafu yeNtlalo kunye neMedare kwerhafu nayiphi na inzuzo abayenzayo kumashishini abo emva kokuthatha umvuzo ofanelekileyo. Umthetho uthathe le ntlawulo ngaphandle kokuqala ngo-2011 kwiinkampani ezincinci zenkonzo zengcali ezincinci.
Umnini ngamnye we-LLC akahlawuli irhafu ukwenzela ukuba ishishini lilondoloze le ndleko.
Kodwa abanikazi abanelungelo lokuchaza ukungena kwemisebenzi okanye ukukhubazeka ngenxa yokuba i-LLC ayihlawuli kule mali.
Amaninzi athi kwakhona ahlawulisa irhafu encinci yenkampani enokuba yindleko kuneendleko ezihambelana ne-LLC. Ezi ntlawulo ziyahluka ukuze udibanise neCPA kwindawo yakho ukuze ufumane oko bakuyo kwindawo yakho.
Ngaba kukho naziphi na iingenelo ekwenzeni iS Corporation?
Amashishini amaninzi amatsha namhlanje anabanqwenela ngokuzenzekelayo abasebenza njengonkontileka ezizimeleyo kubaxhasi omnye. Eli lungiselelo linomngcipheko omkhulu ngenxa yokuba i-IRS ingakhangela ubudlelwane kwaye inqumle ukuba umcebisi kufuneka aqeshe njengomqeshwa, kungekhona njengonkontileka ozimeleyo .
Kodwa ukuba umcebisi unomsebenzi wakhe njengeS Corporation, i-IRS ngokubanzi ayinayo ingxaki kunye nolwalamano. Umnini uhlelwe phantsi kwenkampani kunye nokuhlawula ukungasebenzi kunye nerhafu yokukhubazeka.
I-LLC ihlawula irhafu kwixabiso layo lenzuzo ngokwenza iintlawulo eziqikelelwa ngekota nganye kwi-IRS. Abanye abanikazi abanakho ukunyamekela ngokuhlawula ukuqikelelwa kwabo kwekota kwaye baphela ekungeneni ingxaki nge-IRS. Aba bantu bangcono ukuzicwangcisa ngokwabo njengemibutho kunye nokusebenzisa inkonzo yokuhlawula ukuze iirhafu zabo zithathwe ngokuzenzekelayo ngaphandle kokuhlawulwa kwabo.
Igosa kufuneka lihlale liboniswana malunga nokukhuseleka kokunyanzeliswa kwe-LLC i-LLC inika ukuphikisana nenkampani. Zonke iishishini kufuneka ziqwalasele ukuhlawula i- inshorensi yemfanelo enobungqina bokukhusela.
Naliphi elinye icebiso lokwenza le Nqumo ibe nzima kakhulu?
Ngokubanzi ndicebisa uninzi lwabaxumi bam abashishini ukuba baqale nge-LLC entity. Umthetho weRhafu uvumela ukuba ungatshintshi irhafu kwi-S corporation ukuba sele usu-LLC kodwa awukwazi ukuyenza. Awukwazi ukutshintshela ku-LLC xa u-S corporation.
Ukuziphendulela: Iinkcukacha eziqulethwe apha ziinjongo eziqhelekileyo zokukunceda uqonde izinto ezisiseko. Akujoliswanga njengerhafu okanye iingcebiso zomthetho. Njalo qhagamshelana neCPA yakho okanye ummeli ukuba uxoxe ngemibandela ethile yezoshishino.