S Corporation

Kuyamba bizinesi ndi ntchito zoteteza chuma.

Phatikizani

S Corporation

Bungwe la S ndi mtundu wamabizinesi omwe adatchulidwa chifukwa amapangidwa mwanjira yomwe amakwanira, ndipo imagwera pansi pa kuwonekera, kwa IRS Revenue Code subchapter S. Munjira zambiri, ili ngati kampani yachikhalidwe, koma ndi machitidwe ena ofanana omwe angapindulitse mitundu ina yamabizinesi. Chimodzi mwamaubwino achitidwe ngati chaputala S Corporation ndikuti msonkho udutsa. Kuperekera msonkho kumakhalapo pamene olandirana nawo amapereka msonkho pamlingo payekhapayekha, ngati mgwirizano, osati woyamba pamlingo wa kampani, ndiye kachiwiri pamlingo payekha. Izi zimapatsa ogawana zabwino koposa padziko lonse lapansi munthawi zambiri - phindu lodyera msonkho wa mgwirizano wosavuta, ndi zovuta zochepa komanso chitetezo chazinthu zomwe bungwe limapereka.

Ubwino Wamisonkho

Kampani yodziwika (kapena "C") imakhoma msonkho pa ndalama zomwe kampaniyo imapeza, ndiye kuti zopereka zilizonse zomwe zimaperekedwa kwa omwe amagawana nawo zimaperekedwanso misonkho pamsonkano (pafupifupi 15% yamisonkho ya Federal). Izi zimadziwika kuti chiwopsezo chokhoma misonkho kawiri ndipo ndi chimodzi mwazifukwa zazikulu zopezekera kwa S Corp.

Bungwe la S, Komano, sililipira msonkho pamakampani. M'malo mwake, imakhoma msonkho malinga ndi magawo ake kwa omwe amagawana nawo pamlingo wakwawo. Chofunika kukumbukira ndikuti msonkho uwu umachitika ngati pali omwe amagawana kwa eni masheya. Izi zikutanthauza kuti ndalamazo zimakhoma msonkho kamodzi, monga magawowo kwa omwe amagawana.

Njira yodutsa misonkho imatha kukhala yothandiza komanso yopweteka. Mwachitsanzo, tiyeni titenge kampani yolingalira yotchedwa Wallaby, Inc. Titiuza kuti pali othandizana atatu, John, Jack, ndi Jacob, omwe John ali ndi 50%, Jack ali ndi 25%, ndi Jacob otsala 25%. Wallaby, Inc. idapeza $ 10 miliyoni chaka chatha ngati ndalama zachinyengo. Nthawi ya msonkho, John adzayenera kufunsa $ 5 miliyoni, Jack $ 2.5 miliyoni, ndi Jacob $ 2.5 miliyoni yotsala. Ngati John, monga mwini wake ambiri, asankha kuti asagawire phindu la ndalama, John, Jack ndi Jacob akadakhala ndi mlandu wamisonkho ngati agawidwa mwanjira imeneyi, ngakhale palibe m'modzi mwa atatuwa omwe adalandira zenizeni kugawa ndalama. Izi zitha kuwonetsedwa kudzera chomwe chimatchedwa "kuseketsa" osewera ambiri (kapena othandizana nawo) poyesa kufikisa ochepa kapena osafunika.

Kampani yamakolo, ngakhale ilipo msonkho woyamba wamakampani, palibe msonkho uliwonse wogawidwa pokhapokha pagawo litaperekedwa.

Cholepheretsa china ku S Corp ndichakuti kuchuluka kwa ogawana kumangokhala pa 100, ndipo ngati pali gawo limodzi lokhalo, pali ngozi yomwe ikubwera kuti IRS ikunyalanyaza sura S ndikuwona kampaniyo ngati kampani wamba pa misonkho. Izi zimachitika makamaka pakakhala kupatuka kwamtundu uliwonse.

S Corporate

Kukhazikitsa bungwe monga bungwe la S kumatanthauzanso kuti, monga momwe zimakhalira ndi bungwe lakale, mabungwe oyendetsedwa ayenera kuwonedwa. Ntchito zamakampani ndizomwe ziyenera kuchitidwa ndi oyang'anira mabungwe, oyang'anira, kapena ogawana nawo ntchito kuti asunge chitetezo chomwe chingapangidwe ndi kupangidwa kwa bungwe. Izi ndi njira zofunika zoteteza chuma cha oyang'anira a Corporate, maofesala, ndi ogawana nawo.

Mabukuwo akhoza kufupikitsidwa motere:

  • Ndalama Zophatikiza ziyenera kusungidwa mosiyana ndi ndalama zandalama.
  • Payenera kukhala Misonkhano Yachaka ya Atsogoleri Awo.
  • Payenera kukhala ndi Ophatikizira Ogwira Ntchito ndi Wopatsidwa ntchito kuti azisamalira mphindi.
  • Zochita zonse za Corporate, mgwirizano, ndi kugula zinthu mwanjira ziyenera kukhala mu Fomu Yolembedwa.

Zokambirana zochulukirapo komanso zofotokozera zamabungwe omwe amapezeka zimapezeka mu gawo lathu lomwe lili ndi a Mndandanda Wamagulu Ogwira Ntchito. Kuphatikiza apo, zimanenanso kuti kutsatira zamabungwe ndizofunikira kuti bungwe lililonse lizichita bwino. Izi zimathandizira kusungira zovuta zochepa ndi msonkho woperekedwa ndi kampani.

Kuyika kwa Chithandizo cha Subchapter S

Njira zomwe zimakwaniritsidwa kuti kampani ikhale S sizili zovutirapo, koma zimafunikira chisamaliro mosamala kuti zitsimikizidwe kuti zikuyenereza kupezeka bwino ndi mapindu ake.

Kuyamba, olowa nawo mabungwe a kampani yomwe ilipo, kapena amene ali ndi kampani yatsopanoyo, akuyenera kupereka fomu ya IRS 2553, pamodzi ndi zolemba zilizonse zadziko ngati boma lomwe akukhala kampaniyo likuzindikira mabungwe a S (mayiko ena amathandizira mabungwe onse momwemonso, komabe enanso amalola zomwe S ndikutsatira ngati misonkho). Kuperekera ndi kusungitsa chisankhochi kuyenera kuchitika tsiku la 16th lisanachitike mwezi watatu kutseka kwa chaka chokhazikitsa msonkho kuti kampaniyi ikazindikiridwa ngati ili ndi nyengo ya msonkho pano. Kampaniyo iyenera kukwaniritsa ziyeneretso za S Corp m'miyezi yaposachedwa ya 2.5, ndipo onse omwe akugawana nawo ayenera kuvomereza zaudindo wawo, kaya akhale ndi chuma kapena ayi panthawi yomwe amasinthidwe.

Kuchepetsa Mkhalidwe Wosankhira

Bungwe la S litha kuchotsedwa modzifunira kudzera mwa kusefa mawu oyimitsa. Mtunduwu wobwezeretsa udindo wawo ukhoza kuchitidwa kokha ndikuvomerezedwa ndi kuvomerezedwa ndi ambiri omwe akugawana nawo. Ndondomeko yonse, komanso zofunikira zonse zothandizira pazidziwitso, zitha kupezeka mu IRS Regulations gawo 1.1362-6 (a) (3) komanso mu Instructions for IRS Fomu 1120S, US Income tax Return for S S Corp.

Kubwezeretsa mwaulere kapena kuchotsedwa paudindowu zitha kuchitika nthawi iliyonse pomwe mabungwe olamulira, monga IRS kapena State Franchise tax Board, alengeza kuphwanya zofunika, kapena kuwononga kwakukulu, kulephera kulikonse kwamabungwe komwe kumabweretsa mafunso. magawo okhazikitsidwa mwalamulo pantchito.

Ndani Ayenera Kukhala Gulu?

Othandizana nawo, magulu ogulitsa ndalama, kapena omwe ali ndi masheya omwe alipo omwe akuyang'ana phindu labwinobwino kuti asangalale ngongole zochepa ndikudutsitsa msonkho ayenera kuganizira za udindo wa S Corporation, malinga ngati malamulo oyenerera angakwaniritsidwe. Pali maubwino ambiri omwe angatengedwe kuchokera ku bungwe ili, ngakhale ili ndi lingaliro lomwe liyenera kuchitidwa mothandizidwa ndi katswiri wodziwa zambiri mu subchapter S Corporations.

Bungwe la S (lotchedwa choncho chifukwa bungwe limakwaniritsa zofuna za IRS kuti likhomeredwe pansi pa Subchapter S ya Internal Revenue Code) ndi bungwe lomwe chisankho chokhazikitsa msonkho wa Subchapter S chidachitidwa kuti chithandizike ngati chiphaso - bungwe lolumikizidwa misonkho, ngati mgwirizano womwe ndalama zake kapena zotayika zake “zimadutsa” kwa omwe amabweza misonkho payekhapayekha (mogwirizana ndi momwe amagwirira ntchito kapena umwini mu kampani), pomwe akupereka chitetezo chomwecho pazinthu ndi kuchokera ngongole ngati bungwe lachikhalidwe. Ogawana amalipira misonkho ya eni ake malinga ndi ndalama zomwe kampaniyo imapeza, ngakhale atapeza ndalama kapena ayi, koma angapewe “misonkho iwiri” yomwe ndi yogwirizana ndi kampani yakale (kapena "C").

Kusiyanitsa Kwakukulu pakati pa Bungwe Lachikhalidwe ndi S Corporation

Chifukwa cha "kudutsa" msonkho, kampani ya S siyikhala ndi misonkho pamakampani, chifukwa chake imapewa misonkho ya "msonkho wapawiri" (mumalonda wamba kapena kampani, ndalama zoyambira kubizinesi zimakhoma msonkho pamakampani) , ndiye kugawa zonse zomwe zatsala kwa eni masheya zimakhomanso msonkho ngati "ndalama" zomwe zimagwera mabungwe a C.

Mosiyana ndi magawo amakampani a C omwe amapereka msonkho pamilandu ya 15.00%, magawo a bungwe la S (kapena omwe amatchedwa kuti "Distributions") amakhoma msonkho pamsana wolipira. Komabe, ndalama zomwe kampaniyi ikupanga zimakhudzidwa ndi misonkho iwiri yomwe yatchulidwa pamwambapa. Ndalamazo zimakhoma msonkho pamakampani zisanagawidweko ngati zimagawidwa ndipo zimaperekedwa msonkho ngati ndalama zomwe zimaperekedwa kwa omwe amagawana nawo.

Mwachitsanzo, Cogs Inc, imapangidwa ngati S S Corporate, imapanga $ 20 miliyoni mu ndalama zonse, ndipo 51% ndi Jack ndi 49% ndi Tom. Pobwerera msonkho wa Jack, adzauza $ 10.2 miliyoni pacholowa ndipo Tom adzalemba $ 9.8 miliyoni. Ngati Jack (monga mwini wake wamkulu) ataganiza kuti asagawire phindu la ndalama, onse a Jack ndi Tom adakalipirabe misonkho pamalipiro ngati amagawidwa mwanjira imeneyi, ngakhale kuti palibe omwe adalandira ndalama. Ichi ndi chitsanzo cha "sewero-" lomwe limagwiritsidwa ntchito poyesa kukakamiza mnzake ochepa.

Zolinga za Bizinesi ya S Corp

Kukhala ndi S pakampani kumapereka zabwino zingapo zakampani. Choyambirira komanso chofunikira, ndichakuti, kukwaniritsa ngongole zochepa, kapena kuchepetsa kukhudzidwa kwamalamulo anu, kapena mitundu ingapo ya ngongole zomwe anthu omwe akugawana nawo, motsutsana ndi omwe akugawana nawo, ndikuziteteza motsutsana ndi mabungwe onse. ena onse olowa nawo payokha. Phindu loteteza chuma limakhala loona ku mabungwe achikhalidwe ndi bungwe la S. Chopindulitsa kwambiri pakusankhidwa kwa bungwe la S ndi mwayi wopereka msonkho. Ngakhale pali malire pazakugawana komwe kampani ingakhale nako kuti ikwaniritse zofunikira za IRS zofunikira pakampani ya S, mabungwe ambiri omwe ali ndi mulingo wokulirapo (nthawi zambiri, osapitirira 75 mpaka olowa nawo 100) osankhidwa kukhala okhometsa msonkho ngati bungwe la S chifukwa amalola kuti onse omwe ali nawo azilandira ndalama zochulukirapo. Kampaniyo imatha kupititsa ndalama mwachindunji kwa omwe akugawana nawo ndikupewa misonkho iwiri yomwe imagwirizana ndi magawo amakampani aboma, pomwe ikusangalala ndi phindu la makampani.

Mkhalidwe Wosankha S

Mkhalidwe wosankhidwa ndi S uli ndi zovuta pamsonkho. Udindo wa S umalola kuti olowa nawo masheya azigwiritsa ntchito phindu la kampani ndikotayika pakubweza misonkho. Pofuna kusankha udindo wa S, munthu ayenera woyamba kuphatikiza monga C C yonse kenako ndikupanga fomu ya IRS 2553. Ngati mwangophatikiza posachedwa, bungwe lanu lingalembe mawonekedwe a S nthawi iliyonse pachaka cha msonkho mkati mwa masiku a 75 tsiku lanu lophatikizira. Kupanda kutero, izi ziyenera kuchitika ndi Marichi 15 ngati kampaniyo ndi yokhomera msonkho wa chaka cha kalendala, kuti chisankho chichitike chaka chamisonkho chamakono. Bungwe lingasankhe pambuyo pake kusankha mawonekedwe a kampani S, koma lingaliro ili silingachitike mpaka chaka chotsatira.

Chenjezo Lopeza

Chuma chokhacho chomwe chimapezedwa ndi ndalama; mwachitsanzo, masheya, ndalama, ndalama zamtundu umodzi, malo ogulitsa, ndi zina zambiri. Chuma chogwira ntchito chimaperekedwa ndi ntchito zomwe zimagulitsidwa, malonda omwe agulitsidwa, ndi zina zotere. Ndikofunika kuonetsetsa kuti ndalama zomwe kampani yanu imalandira siziposa 25% yonse yolandirira kampani yanu kwa zaka zitatu zotsatizana; apo ayi kampani yanu ingakhale pachiwopsezo chobwezeretsedwa ndi IRS. Kusankha kwabwino ngati bizinesi yanu ikuyembekezeka kukhala ndi ndalama zochulukirapo kungakhale LLC.

Kuyenererana ndi Mkhalidwe wa S Corp

Kuti munthu akhale woyenera kukhala m'bungwe la S ayenera kuchita zinthu zingapo zofunika kuzikwaniritsa. 1. Kampaniyo iyenera kupangidwa ngati yonse, yopanga phindu la C class. 2. Onetsetsani kuti kampani yanu yatulutsa gulu limodzi lokha. 3. Ogawana onse ndi nzika zaku US kapena nzika Zokhazikika. 4. Pangakhale osaposa ogawana nawo 75. 5. Mlingo wakampani yanuyo simalola malire a 25% ya zinthu zolowa kwambiri. 6. Ngati bungwe lanu lili ndi deti lomaliza kumapeto kwa msonkho kupatula pa Disembala 31, muyenera kupempha chilolezo kuchokera ku IRS. Ngati bungwe lanu lakumana ndi zonsezi pamwambapa, mutha kupanga fayilo 2553 ndi IRS kuti musankhe S.

S Corporation vs. LLC

Kampani Yobwereketsa Zotheka ikhoza kukhala ndi mabungwe (kukhala ngati mamembala) mabungwe, othandizira ena, mabungwe azikhulupiriro, osakhala nzika zaku US, alendo osakhala. Bungwe la S, Komano, limangokhala la nzika za US kapena nzika zokhazikika. Bungwe la LLC lingapereke magulu osiyanasiyana mamembala osiyanasiyana pomwe kampani S imangopereka gulu limodzi. LLC ikhoza kukhala ndi mamembala angapo koma bungwe la S limangokhala ochepa 75 ku 100 olowa nawo (kutengera malamulo adziko momwe adapangidwira). Wogawana kampani S akamamangidwa pamilandu yapayekha (osati bizinesi), magawo amasheya ndi katundu yemwe angalandidwe. Ngati membala wa LLC amamangidwa mlandu waboma (osati bizinesi), pali zinthu zina zoteteza mtengo wamembala kuti usachotsedwe kwa iye.

Nkhani Zazoyenera Kuganiza Ndi S Corp

Kunena zowona, pali njira zina zoyendetsera zofunika kuzikwaniritsa kampani isanachitike ngati bungwe la S. Choyamba, olowa m'makampani omwe adalipo (kapena oyambitsa kampani yatsopano) ayenera kupanga chisankho kuti akhale bungwe la S pa IRS Fomu 2553 (ndi fomu yolingana ndi boma yomwe kampaniyo idalowetsedwa) tsiku la 16 lisanachitike mwezi wachitatu kutsatira kumapeto kwa msonkho wa C Corporate ngati chisankho chikhala chothandiza chaka chamsonkho. Bungwe la C liyenera kukhala ngati kampani yoyenera m'miyezi ya 2 1 / 2 ndipo onse olowa nawo m'miyezi ya 2 1 / 2 akuyenera kuvomereza, ngakhale atakhala kuti alibe katundu panthawi yachisankho. Chisankho chikaperekedwa pambuyo pa tsiku la 15th la mwezi wachitatu wa msonkho, chisankho chikuyimira chaka chotsatira chamsonkho ndipo onse omwe akuchita nawo panthawi yachisankho ayenera kuvomera.

Kuchotsedwa kwa S Corp Status

Kuletsa chisankho cha S mwakufuna kwawo kumapangidwa polemba chikalata ku Service Center komwe chisankho choyambirira chidaperekedwa. Kuchotsedwako kumatha kupangidwa kokha mwa chilolezo cha omwe akugawana, omwe panthawiyo kuchotsedwa kwawo, amakhala ndi gawo lopitilira theka la kuchuluka kwa magawo omwe aperekedwa komanso zotsala zomwe zilipo (kuphatikiza katundu wosavota) wa bungwe. Pali zambiri zachidziwitso zomwe ziyenera kuphatikizidwa mu chiganizo ndipo chidziwitsochi chikufotokozedwa mu Gawo la 1.1362-6 (a) (3) komanso mu Instructions for IRS Fomu 1120S, US Income tax Return for S Corp.

Kuchotsedwako kunganene tsiku lodziwika malinga ndi tsiku lomwe achotsedwa kapena atachotsa. Ngati palibe deti lomwe lafotokozedwa ndipo kubwezeretsedwako kukhazikitsidwa lisanachitike tsiku la 15th la mwezi wachitatu wa msonkho, kuchotsedwako kudzakhala kothandiza chaka chamisonkho chamakono. Ngati kubwezeretsedwako kukhazikitsidwa pambuyo pa tsiku la 15th la mwezi wachitatu wa msonkho, kuchotsedwako kudzakhala kothandiza chaka chamisonkho chotsatira.

Kodi Ndiyenera Kukonza Bizinesi Yanga Monga S Corp?

Ngati mukufuna kampani yanu kukhala ndi ogawana nawo ochulukirapo (koma ochepera malire anu m'chigawo chanu) ndipo mutha kuyamikira zabwino za misonkho pomwe nthawi yomweyo mukumvetsa zovuta zomwe zingakhalepo ndi "misonkho mosasamala zogawa, ”ndipo mukakwaniritsa zofunikira zalamulo zomwe zafotokozedwa pamwambapa, ndiye kuti bungwe la S lingayende bwino kuti bizinesi yanu ikhale yopindulitsa komanso yosangalatsa kwa omwe ali ndi ndalama.