Kamfanin S

Fara kasuwanci da ayyukan kare kadari na mutum.

Samu Damun Gani

Kamfanin S

Kamfanin S S wani nau’i ne na tsarin kasuwanci saboda haka ana yinsa ne saboda an tsara shi ta irin hanyar da ya dace da shi, kuma ya faɗi ƙarƙashin rufin IRS Revenue Code subchapter S. A hanyoyi da yawa, yana da kamfani na gargajiya, amma tare da takamaiman haɗin gwiwa-kamar halaye waɗanda zasu iya amfana da wasu nau'ikan kungiyoyin kasuwanci. Ofaya daga cikin fa'idodin farko na ɗaukarsu a matsayin babi na S Kamfanin ita ce ta biyan haraji. Haraji mai wucewa ya wanzu lokacin da aka biya harajin hannun jari a matakin mutum, kamar haɗin gwiwa, maimakon farawa a matakin kamfanin, sannan kuma a matakin mutum. Wannan yana bawa masu hannun jarin mafi kyawun biyu na duniya a fuskoki da yawa - amfanin biyan haraji na haɗin gwiwa mai sauƙi, da iyakance alhaki da kariyar kadara wanda kamfani ke bayarwa.

Tallafin Haraji

Ana biyan harajin daidaitaccen (ko "C") akan albashin da yake samu a matsayin kamfani, sannan duk wani rabon da aka rarraba wa masu hannun jarin ana sake yin haraji a kan mutum ɗaya (kimanin 15% don harajin Tarayya). An san wannan da sunan haɗarin biyan haraji sau biyu kuma yana ɗaya daga cikin manyan dalilan wanzuwar Kamfanin S.

Kamfanin S, a gefe guda, ba a karɓar haraji a matakin kamfanin. Madadin haka, ana harajin ne bisa rabon masu raba hannun jarin kason mutum-daya. Wani abin da ya kamata a lura da shi shi ne cewa wannan harajin yana faruwa ko akwai ainihin rarraba ga masu hannun jari. Wannan yana nufin cewa ana samun kuɗin shiga haraji sau ɗaya kawai, a zaman rarraba wa masu hannun jarin.

Wannan hanyar wucewa ta hanyar haraji na iya zama iska biyu da tashin hankali. Misali, bari mu dauki kamfani mai hasashe mai suna Wallaby, Inc. Zamu ce akwai abokan tarayya guda uku, John, Jack, da Yakubu, tare da John ya mallaki 50%, Jack ya mallaki 25%, da Yakubu ragowar 25%. Wallaby, Inc. ya samu $ 10 miliyan bara a matsayin kudin shiga. A lokacin haraji, John dole ne ya nemi dala miliyan 5, Jack $ 2.5 miliyan, da Yakubu ragowar $ 2.5 miliyan. Idan John, a matsayin mai shi mafi rinjaye, ya yanke shawarar ba da rarraba riba na kudin shiga ba, John, Jack da Yakubu za su kasance masu bin haraji kan abin da aka samu kamar dai an yi rarrabawa ta hanyar, kodayake babu ɗayan ukun da suka karɓi ainihin. rarraba kudi. Ana iya yin amfani da wannan halin ta hanyar abin da ake kira "matsi wasa" daga mafi yawan abokan tarayya (ko abokan haɗin gwiwa a cikin haɗuwa) a ƙoƙarin matsi na ƙarancin ko abokin haɗin da ba a so.

A cikin kamfanin gargajiya, kodayake akwai farkon harajin kamfani, babu harajin rarrabawa a matakin hannun jarin kowane mutum sai dai idan an yi ainihin rabon.

Wani iyakance ga Kamfanin S shine gaskiyar cewa yawan masu hannun jari ya iyakance ga 100, kuma idan akwai hannun jari guda ɗaya, akwai haɗarin koyaushe wanda IRS ta ƙi matsayin babi na S kuma ta ɗauki kamfanin a matsayin daidaitaccen kamfani don dalilan haraji. Wannan shine mafi kusantar lamarin yayin da akwai kowane irin karkacewa ga tsarin kamfanoni.

Tsarin S Corporation

Kafa kungiyar a matsayin Kamfanin S shima hakan yana nufin kenan, kamar tare da kamfanin gargajiya, dole a lura da ka'idodin kamfanoni. Tsarin kamfanoni shine ayyukan da dole ne daraktan kamfanin, jami'ai, ko masu hannun jari su aiwatar domin su kiyaye kariyar da aka samu ta hanyar kafa kamfanin. Waɗannan mahimman hanyoyin ne waɗanda ke aiki don kare kadarorin mutum na daraktoci, jami'an, da masu hannun jari.

Ana iya takaita hanyoyin kamar haka:

  • Dole ne a kiyaye Kasuwancin Kasuwanci daban kuma baya ga Farin Kuɗi na mutum.
  • Dole ne a gudanar da Taro na shekara-shekara na kwamitin gudanarwa.
  • Dole ne a kasance Minti na andasa da jami'in da aka tura don ɗauka da kuma kula da minti.
  • Duk ayyukan kamfanoni, kwangiloli, da siye na siye dole ne ya kasance cikin Tsarin Rubuta.

Za a iya samun ƙarin tattaunawa mai zurfi da kuma kwatancin yadda ake samar da kamfanoni a sashenmu wanda ke ɗauke da a Jerin Binciken Tsarin Mulki. Bayan haka, ya ambaci cewa riko da tsarin kamfanoni wajibi ne don cin nasarar kowane kamfani. Waɗannan ƙa'idodi suna ba da kariya ga iyakancewar alhaki da fa'idodin haraji da matsayin kamfanoni suka bayar.

Ana aikawa don Subchapter S Jiyya

Matakan da suka wajaba don cimma matsayin kamfanin S ba su da matukar rikitarwa, amma suna buƙatar kulawa ta sosai a gare su don tabbatar da cewa yanayin yana tsayayya da bincike da fa'idodin matsayin da ake jin daɗinsu.

Don farawa, mai mallakar (s) na wani kamfani mai gudana, ko kuma maigidan sabon kamfani, dole ne ya zartar da IRS form 2553, tare da kowane takaddun gida idan yanayin zama na kamfanin ya amince da kamfanonin S (wasu jihohin suna kulawa da duk kamfanonin. iri ɗaya, duk da haka wasu sun ba da izinin ƙira S kuma suna bin dabarun haraji iri ɗaya). Kashewa da yin wannan zaɓin dole ne ya faru kafin ranar 16 ta watan uku bayan rufe ƙarshen harajin kamfani domin a yi la'akari da ƙungiyar don halin S a cikin shekarar haraji na yanzu. Kamfanin dole ne ya dace da cancantar S Corporation a cikin watanni 2.5 da muka ambata, kuma duk masu hannun jari dole ne su yarda da matsayin, ba tare da la'akari da ko sun mallaki hannun jari a lokacin canjin matsayin ba.

Relinquishing S zaben Halin

Ana iya barin matsayin S Corporation da son rai ta hanyar sanya bayanin da ya dace na dakatarwa. Wannan nau'in sakewa da matsayin za a iya yin shi ne kawai tare da yardar da yarda da mafi yawan masu hannun jarin. Kammalallen tsari, da duk abubuwan da ake buƙata na tallafawa bayanai, ana iya samun su a cikin Sashin Dokokin IRS 1.1362-6 (a) (3) da kuma cikin Umarnin don IRS form 1120S, Sakamakon Harajin Haraji na Amurka don S Corporation.

Taƙaitaccen aiki ko dakatar da matsayin na iya faruwa a duk lokacin da hukumomin ,a'idodi, kamar IRS ko chungiyar Haraji ta Franasashe ta proclaimasa, suka yi shelar ƙetare buƙatun cancanta, ko zuwa mummunan aiki mafi girma, duk wani gazawar lura da tsarin ayyukan da ke kawo damuwa daban matsayin sharia na kamfanin.

Wanene yakamata ya tsara a matsayin Kamfanin S?

Abokan hulɗa, ƙungiyoyin masu saka hannun jari, ko ma masu haɗin gwiwar da ke kasancewa tare da ke neman alfanun biyu na jin daɗin ɗan iyakancewa da biyan haraji ya kamata suyi la’akari da matsayin S Corporation, muddin ana iya cika ka'idojin cancanta da kuma dorewa. Akwai fa'idodi da yawa da za a samu daga wannan tsari, kodayake wannan shawara ce da yakamata a yanke tare da taimakon ƙwararren masani a cikin Sashin Kasuwancin chaan ƙasa.

Sungiyar S ta (mai suna saboda irin wannan ƙungiya ce ta cika buƙatun IRS da za a sanya haraji a ƙarƙashin Subchapter S na Dokar Shiga Ciki) wani kamfani ne wanda aka yi zaɓin zaɓin biyan haraji na Sashin ƙarƙashin ƙasa domin a yi masa azaman wucewa. -Daga dukkan kamfanoni don dalilai na haraji, kamar kamfani wanda kudin sa ko asararsa “suka ratsa” ga rarar haraji na mai hannun jarin (daidai gwargwado ga hannun jarin su ko mallaka a kamfanin), yayin da yake samar da wannan kariya ta dukiyar da daga alhaki a matsayin kamfani na gargajiya. Masu hannun jari za su biya haraji na kudin shiga na mutum bisa ga kudin shiga na kamfanin na S, ba tare da la'akari da ko an rarraba kudin shiga a zahiri ba, amma za su guje wa "harajin ninki biyu" wanda ya kasance tare da kamfani na gargajiya (ko kuma "Kamfanin C").

Babban bambanci tsakanin kamfanin gargajiya da wani kamfanin S

Saboda “wuce ta” tsarin haraji, kamfanin S ba a batun haraji a matakin kamfanoni, a saboda haka ya nisanta sahalar “haraji ninki biyu” (a wani tsari ko kamfani na gargajiya, ana fara samun kudin shiga na kasuwanci a matakin kamfanoni , sannan rarraba harajin saura ga masu hannun jarin ya sake yin haraji azaman "kudin shiga" na sirri wanda ya faru a kan kamfanonin C.

Ba kamar rarrabuwa na kamfani C wanda aka sanya haraji akan ƙimar tarayya na 15.00% ba, rabon hannun jarin na S (ko kuma mafi taken taken "Rarraba") ana biyan haraji ne a cikin harajin mai hannun jarin. Koyaya, rabon kamfanin c keɓaɓɓe yana ƙarƙashin biyan harajin biyu da aka ambata a sama. Ana fara samun kudin shiga ne a matakin kamfani kafin a rarraba shi azaman ragi sannan a sanya shi a matsayin kudin shiga idan aka baiwa mai hannun jarin.

Misali, Cogs Inc, an kafa shi a matsayin kamfanin S, yana sanya $ 20 miliyan a cikin kudin shiga kuma yana mallakar 51% ta hannun Jack da 49% ta Tom. A kan dawowar haraji na sirri na Jack, zai ba da rahoton $ 10.2 miliyan a cikin kudin shiga kuma Tom zai ba da rahoton $ 9.8 miliyan. Idan Jack (kamar yadda maigidan mai rinjaye) ya yanke shawarar ba da rarraba riba mai riba na yanar gizo, duka biyu Jack da Tom za su kasance masu ɗaukar haraji kan abin da aka samu kamar dai an yi rarrabawa ta hanyar, kodayake ba ma karɓar rarraba kuɗaɗe. Wannan misali ne na "ƙungiya-wasa" wanda za'a iya amfani dashi a yunƙurin fitar da wani abokin haɗin kai.

Makasudin Kasuwanci na Kamfanin S S

Kasancewa da matsayin kamfanin S yana samar da benefitsan fa'idodi masu yawa ga kamfani. Farko kuma mafi mahimmanci, ba shakka, shine maƙasudin cimma daidaitaccen lamuni, ko rage tasirin dokar da ya dace da su, ko wasu nau'ukan bashin da masu hannun jarin suka samu, da masu hannun jari, da kare akansu game da tasiri ga kamfani baki ɗaya, ko sauran masu hannun jari a matsayin daidaikun mutane. Wannan fa'idodin kariyar kadara gaskiya ne ga duka kamfanin na gargajiya da kuma kamfanin S. Specificarin bayani musamman kan zaɓar kamfanin S shine rarar haraji. Duk da yake akwai iyakoki game da adadin masu hannun jari wanda kamfani zai iya samun don biyan bukatun IRS don matsayin ƙungiyar S, yawancin kamfanoni waɗanda suka dace da ƙarshen girman girman (a mafi yawan lokuta, ba fiye da 75 zuwa masu haɗin 100) zaɓin zama haraji azaman kamfani S saboda yana bawa masu hannun jarin damar sami babban rabon arzikin kasuwancin. Canungiyar tana iya ƙaddamar da kuɗin shiga kai tsaye ga masu hannun jari kuma ta guji biyan harajin ninki biyu wanda ya yi daidai da rabon kamfanonin jama'a, yayin da har yanzu ake jin daɗin fa'idodin tsarin kamfanoni.

Yanayin S Corporation

Zabi matsayin kamfani yana da tasirin biyan haraji. Matsayi na S yana bawa masu hannun jari damar amfani da ribar kamfanin da asarar su ga rarar haraji na mutum. Don zaɓar matsayin S, dole ne mutum ya fara haɗawa a matsayin babban kamfanin C sannan ya ɗora IRS form ɗin 2553. Idan kun haɗa kai kwanan nan, kamfaninku zai iya ɗaukar matsayi na S kowane lokaci a cikin shekarar haraji a cikin kwanakin 75 na ranar haɗin ku. In ba haka ba, dole ne a ɗauki wannan matakin zuwa Maris 15 idan kamfanin kamfanin shine mai biyan harajin kalanda, don zaɓen ya gudana cikin shekarar haraji na yanzu. Wani kamfani na iya yanke shawara don zaɓar matsayin kamfani na S, amma wannan shawarar ba za ta fara aiki ba har sai shekara mai zuwa.

Matsalar shigowa da taka tsantsan

Shigowar kudin shiga shine duk kudin da aka samu ta hanyar jari; watau hannun jari, shaidu, saka hannun jari, kamfani, da sauransu. Ana samun kuɗin shiga ta hanyar sabis da aka sayar, samfuran da aka sayar, da sauransu Yana da mahimmanci a tabbata cewa kudin shiga na kamfanin kuɗin kuɗin ba su wuce 25% na yawan karɓar kudaden kamfani ba. fiye da shekara uku a jere; in ba haka ba kamfaninku zai kasance cikin haɗarin samun matsayin S ɗin ta hanyar IRS. Kyakkyawan zaɓi idan ana tsammanin kasuwancinku yana da ɗan kudin shiga mai mahimmanci zai iya zama LLC.

Cancanta ga Matsayin S Corporation

Domin samun cancantar matsayin S kamfanin dole ne a cika wasu isan matakan da ake buƙata. 1. Dole ne a kafa kamfanin a matsayin babban janar, kamfani mai rukunin C na kamfani. 2. Tabbatar kamfaninku ya ba da aji ɗaya na kamfani. 3. Dukkan masu hannun jari sune Citizensan ƙasar Amurka ko Mazaunin Dindindin. 4. Ba za a iya samun fiye da masu rabawa na 75. 5. Matsayin kuɗin kuɗin kuɗin kuɗin ku ba ya wuce 25% na adadin adadin karɓa mai iyaka. 6. Idan kamfanin ku yana da ƙarshen ƙarshen haraji ban da Disamba 31, dole ne ku nemi izini daga IRS. Idan kamfanin ku ya gama duk abubuwan da ke sama, zaku iya yin fayil 2553 tare da IRS don zaɓar matsayin S.

S Kamfanin Kasuwanci da LLC

Ana iya mallakar kamfani mai iyaka na (kasancewa a matsayin “membobi”), sauran kamfanonin LLC, abokan hulɗa, amintattu da ba ɗan Amurka ba, baƙi ne. S kamfanin, a gefe guda, ana iya mallakar kowa ne na USan Amurkawa ko kuma baƙi na dindindin. Lungiyar LLC na iya bayar da matakai daban-daban / azuzuwan membobinsu yayin da kamfanin S zai iya ba da aji ɗaya kawai. LCungiyar LLC na iya samun kowane membobi amma babban kamfani na S yana iyakance ga mafi yawan 75 ga masu hannun jarin 100 (dangane da dokokin jihar da aka kafa ta). Lokacin da wanda ke da hannun jari na kamfanin S ya kai ƙara a gaban shari'ar (ba kasuwanci) ba ne, hannun jarin ya kasance kadara da za a iya mallaka. Lokacin da aka shigar da ɗan ƙungiyar LLC a shari'ar mutum (ba kasuwanci) ba, akwai tanadi don kare matsayin memba daga ƙwace daga mutum.

Batutuwan doka da za'ayi la'akari dasu tare da S Corporation

Don tabbatarwa, akwai wasu matakai na ka’idoji da bukatun da ake buqatar saduwa dasu kafin a iya kamfani da kamfanin S. Da farko dai, masu hannun jarin wani kamfani na yanzu (ko kuma wanda ya kafa sabon kamfani) dole ne su yi zaɓin don zama kamfanin S a kan IRS form 2553 (kuma fom ɗin da suka dace don jihar da aka haɗa kamfani) kafin ranar 16 ta watan uku bayan rufe shekarar harajin kamfanin C idan zaben zai kasance mai tasiri ga shekarar harajin da muke ciki. Kamfani na C dole ne ya cancanci zama kamfani na cancanci a waccan watannin na 2 1 / 2 kuma duk masu hannun jari a lokacin waɗancan watannin na 2 / 1 dole ne su yarda, koda kuwa ba su da hannun jari a lokacin zaɓe. Idan an yi zaben bayan ranar 2 ta watan uku ta shekarar haraji, zaben zai gudana ne a shekara ta shekara ta haraji mai zuwa kuma duk masu hannun jari a lokacin zaben dole ne su amince.

Minationarewar Halin S Corporation

An daina son rai na zaben S ta hanyar yin bayani tare da Cibiyar Sabis inda aka gabatar da ainihin ainihin yadda aka tsara shi. Za'a iya yin watsi da kawai tare da izinin masu hannun jari waɗanda, a lokacin yin sanarwar sakewa, riƙe sama da rabin adadin adadin da aka bayar da fitattun jarin hannun jari (gami da saka hannun jari) na kamfanin. Akwai takamaiman bayani wanda dole ne a haɗa shi a cikin bayanin kuma an bayyana wannan bayanin a cikin Tsarin Ka'idodi 1.1362-6 (a) (3) da kuma cikin Umarnin don IRS form 1120S, Sakamakon Harajin Haraji na Amurka don S Corporation.

Maimaitawa zai iya bayyana ranar aiki mai inganci muddin ya kasance ko kuma bayan ranar da aka kawo sokewa. Idan ba a ƙayyade kwanan wata ba kuma an gabatar da sokewa gabanin ranar 15 ta watan uku na shekara ta haraji, sokewa zai yi tasiri ga shekarar haraji ta yanzu. Idan an gabatar da sokewa bayan ranar 15th ta watan uku na shekara ta haraji, sokewa zai yi tasiri ga shekarar haraji mai zuwa.

Shin Ya Kamata Na Shirya Kasuwanci Na a matsayin S Corporation?

Idan kuna niyyar kamfaninku ya mallaki fiye da sharean masu hannun jari (amma ƙasa da iyakantacce a cikin asalin jihar ku) kuma zaku iya godiya ga fa'idodin wucewa ta hanyar haraji alhali a lokaci guda fahimtar yuwuwar matsalolin da ke tattare da batun "haraji ba tare da la'akari ba na rarraba, ”kuma kun sadu da ka'idodin doka da aka bayyana a sama, to, kamfanin S zai iya tafiya mai nisa don samar da kasuwancinku da riba ga masu son saka jari.