LLC vs S-Corporation

Bhizinesi kutanga-up uye wega kuchengetedzwa kwemidziyo masevhisi.

Wana Kubatanidzwa

LLC vs S-Corporation

Zvikwereti Zvikwereti Makambani uye S Masangano ari maviri ari kukurumidza kuve anozivikanwa zvakanyanya semabhizimusi emasangano mota kune avo vanotsvaga mabhenefiti ekudzivirirwa kwemutoro panguva imwe chete vachitsvaga iwoyo kupfuura-kuburikidza nemutero mabhenefiti ehukama. Ivo vaviri vanopa mhinduro dzinoyemurika kumakambani anoda kukohwa izvi zvakanaka. Nepo pakutanga kuona vangaratidzika zvakafanana, vachipa zvakafanana mabhenefiti uye maficha, ivo vanonyatsosiyana munzira dzakawanda dzakakura.

Iyo Diki Bhizinesi Job Dziviriro Mutemo we1996

LLC kuumbwa kwakanyatso kuuya kune kwayo pakupera kwa1996 apo iyo "cheki-bhokisi-" mitero yemitero ikapasiswa uye ma LLC akabvumidzwa kunakidzwa, pakati pezvimwe zvinhu, kushomeka mutoro, kuchinjika kwehutungamiriri, uye nesarudzo ye "kutarisa iyo bhokisi ”uye sarudza kupfuura-kuburikidza nemitero. Munguva ino imwecheteyo, mitemo yemubatanidzwa yanga ichiongororwa zvakanyanya kuitira kuti ibvumidze mamwe makambani akasangana nechikamu-chidimbu S zvinodiwa kuti vanakidzwe nekuchengetedzwa kwechikwereti vachiwana mukana wekunakidzwa nekupfuura-kuburikidza nemutero nenzira imwecheteyo sekudyidzana. Shanduko idzi dzakagadzwa neCongress kuitira kuzadzikisa zvirevo uye kuchema kubva kune vanokurudzira kuti chimwe chinhu chiitwe kudzikamisa dambudziko remutero rakatarisana nemabhizimusi madiki. Chiitiko ichi chakazozivikanwa seMabhizimusi Ekudzivirira Bhizimusi Mutemo we1996, uye waisanganisira gumi nematanhatu emutemo ekushandurwa kwemitero yekambani. Pakati pezvimwe zvinhu, zvigadziriso izvi zvakaita kuti S masangano ave nevanogovana vanosvika makumi manomwe neshanu, uye zvakare akabvumidza S mubatanidzwa kuva neyese muzana yemasheya muC mubatanidzwa, kunyangwe izvo zvinodzoserwa zvisiri zvechokwadi- mubatanidzwa weC kana LLC haugone kuchengeta stock mune S mubatanidzwa. S makambani anofanirwa kuteedzera zvakatemwa masheya echinongedzo nemitemo yevaridzi.

Shanduko idzi dzakamanikidza vanhu vazhinji avo vakabva "vatengeswa" pane iyo LLC kuumbwa kwekambani yavo kuti vafungisise nezve iyi nyowani sub chitsauko S kuumbwa. Nekudaro, nekutarisisa nekungwarira uye nhungamiro, zviri pachena kuti pane mamiriro ezvinhu zvinonyanya kubatsira kune kambani kuchengetedza iyo LLC chinzvimbo, uye zvinopesana, pane mamiriro ezvinhu zvinokurudzirwa kusarudza sub chitsauko S chinzvimbo.

Iyo S Corporation

Kuva nemamiriro eS mubatanidzwa kunopa mashoma mabhenefiti akakosha kusangano. Chekutanga uye pamberi pezvese, chokwadika, chinangwa chekuzadzisa chikwereti chakashomeka, kana kudzikisira kukanganisa kwesutu yemutemo wega kana mamwe mafomu echikwereti akaitwa neavanogovana, kune avo vane masheya, uye kudzivirira pamatare edzimhosva akafanana kana mitongo yakaipa inokanganisa mubatanidzwa se yakazara, kana vamwe vese vagovani sevanhu. Ichi chinangwa chinonyanya kuzadzikiswa nekuumbwa kwechikamu-chitsauko S mubatanidzwa, uye mabhenefiti ekudzivirira kweaseti ichokwadi kune ese echinyakare mubatanidzwa uye S mubatanidzwa. Nekudaro, iko iko s mubatanidzwa unonyatso kuzvitsauranisa pachawo kubva kune yakasarudzika mubatanidzwa ndiko kupfuura kuburikidza nemutero kubatsirwa. Izvi zvinogonesa iyo S mubatanidzwa kubvisirwa mutero nenzira imwecheteyo sekudyidzana, isina mutero-wekambani mutero (kunze kwekune iwo matunhu ayo anobhadharisa mari yechikwereti zvisinei nerudzi rwekuumbwa kwekambani). Iko zvakare kune muganho wakaiswa panhamba yevanogovana S mubatanidzwa, ine iyo nhamba yakaiswa ne IRS zvakaringana pa75.Mazhinji emakambani anosangana neichi chiyero chikumbaridzo anosarudza S mubatanidzwa mamiriro nekuti iyo yekupfuura-kuburikidza nemutero inovimbisa kuti mubatanidzwa unodzivirira zvakapetwa mutero wenjodzi unowanikwa kune yakasarudzika mubatanidzwa.

Kufanirwa kweS Corporation Chimiro

Kune akatiwandei ezvikumbiro zvinofanirwa kuzadzikiswa kuitira kuti C mubatanidzwa ukwanise kuita S mubatanidzwa mamiriro. Kutanga uye pamberi pezvese, kana mubatanidzwa mutsva, ipapo mubatanidzwa unofanirwa kusarudza chinzvimbo ichi mukati memazuva makumi manomwe nemashanu ekuumbwa. Iyo mubatanidzwa inofanirwa kunge iri "yakajairika," ye-purofiti mubatanidzwa uyo unongova chete nekirasi imwe yemasheya. Ivo vagovani mukambani vanofanirwa kuve vemuAmerican Citizens kana veVagari Vagari mune kumira zvakanaka panguva yekutengwa kwemasheya. Ikoko hakugone kuve nevanopfuura vanogovana makumi manomwe neshanu, uye mari yekuita yekambani haifanire kudarika 75% yemari yaro yose. Kana iri mubatanidzwa uripo, mubatanidzwa haufanire kunge wakarasikirwa nechikamu-chitsauko S chinzvimbo mumakore mashanu apfuura. Izvi ndizvo zvinodiwa, asi ziva kuti mitemo ichasiyana nedunhu nenyika maererano nemitero yenyika yemakambani, uye mamwe matunhu, seTexas, haazive chinzvimbo cheS mubatanidzwa.

S Corporation Dhonza Dzokera

S Masangano haasi chero chinhu kunze kwesangano rinotenderwa kunakirwa nekupfuura-kuburikidza nemutero uye zvakafanana kubatana-mhando mabhenefiti. Nekudaro, ivo vari pasi pechinhu chakaomesesa chesangano zvinodiwa semakambani, uye izvi zvinoreva kuti vanofanirwawo kumisikidza nekuteerera kumakambani ari mubato. Aya maratidziro emakambani anodikanwa chose kana uchishanda sekambani kuitira kuti unakidzwe nemutoro wakaringana uye kuchengetedza kuvimbika kwe "chifukidziro chemubatanidzwa" - mucherechedzo weakasiyana chimiro chinzvimbo chekambani.

Passive Imari Yekuchenjerera

Chero mari inowanikwa nekudyara kunoitwa nekambani inozivikanwa semari yekungogara, uye mari iyi inoongororwa sechikamu chechitsauko S chinodiwa chekambani. Izvi zvinopesana zvakanyanya kubva pamubhadharo unoshanda unogadzirwa semhedzisiro yezvigadzirwa kana masevhisi anoitwa panguva yakajairika yebhizinesi nekambani kune vatengi vayo. Muchitsauko S mubatanidzwa, mari yekungoita inongogumira ku25% yemari- chero mari yekushambadzira inogadzirwa yapfuura chikumbaridzo ichi kwemakore matatu akateedzana inozoendesa mubatanidzwa kuti mamiriro ayo eS abviswe ne IRS.

The limited Liability Company (LLC)

Fomu reV LLC rinobvumidza huwandu husingaverengeki hwevashandi (vanozivikanwa se "Nhengo") kunakidzwa nemitero yakafanana uye kudzivirirwa kubva pamutoro sekambani, nepo panguva imwe chete ichifarira chinzvimbo chakazvimiririra chedziviriro chinopa kubva pachikwereti, kubatwa kwemidziyo, Nezvimwezve, kusiyana neS mubatanidzwa, iyo LLC haisi pasi petsika dzekambani tsika uye nekudaro inonakidzwa nenhamba yekutarisira uye yesangano shanduko idzo dzisingawanikwe kune S mubatanidzwa. Aya mabhenefiti aisazowanikwa kukambani kunyangwe akaumbwa seyakareruka kudyidzana kana mubatanidzwa. Iyo huru mutero mukana, chokwadika, ndeye iyo yekupfuura kuburikidza nemutero. Iyo purofiti kana kurasikirwa kwekambani inopfuura yakananga kunhengo uye haisi pasi pekambani-chikamu chemitero. Iyo LLC inongorekodha Fomu 1065 sekambani, wozonyora mari yemunhu wega wega semutero unobhadharwa kuburikidza nechisungo chinozivikanwa sefomu K-1. Uku kupfuura nepakati pemutero ndechimwe chiratidzo chemibairo yemitero inowanikwa kune iyo LLC, uye inoitendera kuti idzivise iyo mbiri mutero yekudonha iyo yakajairwa C makambani ari pasi payo. Iyo mambure purofiti padanho rekambani yeA LLC haina kutariswa senhengo inowana mari uye nekudaro haiisi mitezo kumitezo yekuzvishandira.

LLC Kugadzikana kuburikidza neChipangano Chekushandisa

Ipo Sangano reS rakasungirwa nemitemo yakaoma yemakambani emakambani uye kukosha kwekutevedzera nekuteerera kwavo, iyo LLC haina ruzivo rwekugumira. Zvizhinji zvekuchinja uku zvinopihwa neChipangano Chekushanda. Chibvumirano Chekushandisa cheS LLC chibvumirano chakaitwa nenhengo dzacho chinotsanangura chinangwa chekambani, chimiro chehutungamiriri, uye chero mabasa, kodzero, kupihwa, kana mabasa enhengo uye inhengo inodzora izvo zvakakosha pakuumbwa nekuenderera kweiyo LLC. Zvibvumirano zvekushanda hazvisi izvo zvinodiwa zvakanyanya kune chero nyika, asi dzinoonekwa se "maitiro akanakisa" maitiro uye vanokurudzirwa zvakanyanya. Ivo vanonyatso tsanangudza kushamisa kuchinjika kwe manejimendi uye chimiro cheI LLC.

Chibvumirano Chekushandisa chinogona kufananidzwa kana kufananidzwa nemitemo-yekambani kana chibvumirano chekudyidzana muhukama hwakareruka nekuti inoratidzira sangano, mitezo yenhengo, mirau, manejimendi uye bhizinesi chinangwa cheiyo LLC uye inhengo. Inogona kushandiswa kuisa pamusoro pemitemo yekumisikidza yakatemerwa kune iyo LLC nedanho re LLC. Muenzaniso werudzi urwu rwekuwedzeredza ndipo panenge imwe nhengo ichipa chikamu chakakura chemari yekushandira kune iyo LLC uye dzimwe nhengo dzobvuma kuti nhengo iyi yaifanirwa kunge yakawedzera simba rekuvhota kana dzimwe kodzero dzakadai- izvi zvinogona kuenderana nemari yakadyarwa, kana chero nhamba iyo nhengo inobvumirana nayo, asi yaizoitwa zviri pamutemo sechikamu chechibvumirano chekushanda.

Kukodzera kwenhengo kana Stockholder

Iyo LLC iri pachena zvakanyanya kuchinjika zvine chekuita naani kana chii chinobvumidzwa kuchengetedza chikamu chekuenzana (nhengo) mukambani. Anenge chero munhu kana chinzvimbo chinogona kuve nhengo mune iyo LLC, uye hapana zvirambidzo zvine chekuita nehukama chinzvimbo kana kugara. Sangano, S, kune rimwe divi, riri pasi pemitemo yakasimba yevashandi inomiririra kuti vanogovana vagova vagari vemuUS kana vagari vemo zvachose panguva iyo chitoro chinowanikwa, uye pasina mamiriro ezvinhu makambani anotenderwa kuve nemasheya muS mubatanidzwa (izvi rondedzero inosanganisira maAdvs, kudyidzana, kana standard C emakambani). Iko kune mashoma mashoma ehunyanzvi matirastii ayo anotenderwa kuve wega sub chitsauko S yemubatanidzwa stock, asi izvi zvishoma zvisingawanzo kunze

Mumwe mutsauko unokosha ndewokuremekedza kirasi kana mhando dzestoko dzinowanikwa muS corporation vs. LLC. S mubatanidzwa unongobvumidzwa chete imwe mhando yemasheya, pasina anosara, uye hanya inofanira kutorwa kuti isagadzire yechipiri kirasi yemasheya kuti iyo S mamiriro iiswe mungozi. Mukupesana kwakananga, iyo LLC inogona kuve nematanho akasiyana ezvitoro uye zvido mu LLC chero bedzi izvi zvakatsanangurwa muchibvumirano chekushanda.

Mutero Kufananidza

Mitezo yeV LLC inomisikidza kudzoka sevanhu uye vagovani veiyo S mubatanidzwa vese vari pasi pemari imwechete yemutero we39.6%. Isu tinoziva zvakare kuti yakajairwa C mubatanidzwa unobhadhariswa mutero we35%, yakanyanya kuderera pane iyo LLC kana S mubatanidzwa. Nekudaro, zvingave zvinobatsira kuve nenzvimbo senhengo yeC mubatanidzwa unobhadhariswa mutero wayo wepakati maringe nerimwe nhengo yemutero pamutero wakakwira wega.

Mumwe mutsauko unomuka kana uchikurukura nezvekubhadharwa kwemasevhisi anoitwa nehukama zvido kana stock. Kana munhu angangove nhengo ye LLC akabhadharirwa masevhisi anoitwa nenzira yemitezo yemitezo, kuchinjiswa kunoonekwa sechibvumirano chakavimbiswa uye nokudaro mari yakawandisa woisa mutero pamutengo wakaringana wemusika wezvikamu. Iyi mitero inogona kutenderedzwa kana iyo nhengo nyowani ikangoita mupiro wemari kana kuendesa zvinhu kune iyo LLC. Kana iri fomu yemari, mari yacho inogona kunge iri shoma se $ 500 yakapihwa.

Mukuenzanisa, mubatanidzwa unorapwa zvakasiyana zvakanyanya. Kana chitoro mukambani chikagamuchirwa kuchinjaniswa nemasevhisi kana zvigadzirwa zvakagadzirwa, iyi stock inobhadharwa zvizere, kunze kwekutakurika kana kurasikirwa nechitoro.

Maitiro eAccounting - Mari kana Mari Yekuwedzera?

Semutemo, maSoftware haabvumidzwe kushandisa mari kana kushandurwa-mari hwaro accounting account, uye vanofanirwa kutora nzira yekuwedzera nzira yekuverenga, pamwe nemashoma mashoma. Izvi zvinosara zvinogumira kune iyo LLC iyo isina kuunza kurasikirwa, kana imwe iyo iyo nhengo dziri nyanzvi dzinoitisa munzvimbo imwechete iyo iyo LLC inoshanda mairi.

Iyo S mubatanidzwa, zvisinei, inogona kusarudza ingava nzira yekuwedzera kana mari / yakagadziridzwa mari hwaro hwaro accounting nzira, neyakajairika mabhizinesi anodikanwa anoonekwa.

Distributions

Mune iyo LLC, kumwe kugovera, senge inokosheswa chivakwa, haina kubatwa sekuwana kana kurasikirwa uye nekudaro kusununguka pamutero.

Mune S mubatanidzwa uko pasina purofiti inozadzikiswa asi kugoverwa kunoitwa kumugovana, kugovera kunoonekwa sekudzoserwa kwemari uye kwete kuitirwa mutero.

Ndeapi Masangano Maitiro Akanakira Kambani yangu? Ini ndinofanira kuronga Bhizinesi rangu seS Corporation kana iyo LLC?

Kana iwe uchishuvira kuti mubatanidzwa wako uve nevanopfuura vanogovana masheya (asi asingasviki makumi manomwe neshanu) uye iwe unogona kukoshesa mabhenefiti ekupfuura-kuburikidza nemutero panguva imwe chete uchinzwisisa zvingangoitika zvinokanganisa zvine chekuita ne "mutero zvisinei nekugoverwa," uye iwe unosangana nezvinodiwa zviri pamutemo zvataurwa pamusoro, ipapo S mubatanidzwa unogona kuenda nenzira yakareba yekuita kuti rako bhizinesi riite purofiti uye rinokwezva kune vanoita zvakanaka.

Nekudaro, zvirokwazvo pane zviripo zvakawandisa mabhenefiti ekuumba seI LLC pane kuita S mubatanidzwa. Semuenzaniso, nepo Sub-chitsauko "S" mubatanidzwa uchigona kubvumidza kune akawanda akachengetedzeka akafanana uye nzvimbo dzekuparadzira nhumbi, inongogumira pakati pevane 75 nevane 100 vagovana, uye hapana mumwe weava vagovani vanogona kunge ari muchimiro cheSangano kana IRA (zvakapesana zvakanangana neiyo LLC iyo inobvumidza makambani se "Nhengo") - nekudaro ichideredza sarudzo ye "S" kumasangano madiki kana kumanikidza kudzoserwa kana kutenga kwevanobata zvinhu kune avo masangano anoda kutendeuka. Kupfuurirazve, neyakavimbiswa mashandiro uye manejimendi chinja chinopihwa neChipangano Chekushanda, uye rusununguko kubva pamitemo yakaoma kwazvo nemaitiro anoiswa nekudikanwa kwemakambani anoenderana nesangano reS, iyo LLC inogona kuve inosarudzika sarudzo muzviitiko zvakawanda. .

Yakagadziridzwa Kuwedzeredzwa munaKurume 25, 2018