S Corporation

Bhizinesi kutanga-kumusoro uye yega mali yekudzivirira masevhisi.

Wana Kubatanidzwa

S Corporation

Iyo Sangano ndiyo nzira yebhizinesi rakarongedzerwa zita iri nekuti yakarongedzwa nenzira iyo inosangana, uye inowira pasi pe purifitifiti, ye IRS Revenue Code subchapter S. Munzira dzakawanda, yakafanana nesangano retsika. asi nehumwe hukama-hwakaita sehunhu hunogona kubatsira mamwe marudzi emabhizinesi emasangano. Imwe yemabhenefiti mukana wekubatwa chitsauko S Corporation ndeyekupfuura-kuburikidza nemitero. Kupfuura-kuburikidza nemutero kunovapo kana vagovanisi vacho vanoregerwa pamunhu wega, sekudyidzana, pane kutanga kune imwe chikamu chekambani, uyezve zvakare pamwero wega. Izvi zvinopa vanogovana zvakanakisa zviri zviviri zvepasirose mune zvakawanda zviitiko-kupasa-kuburikidza nemitero kubatsirwa kuri nyore kudyidzana, uye kushomeka kwemhosva uye kuchengetedza kwemidziyo chinopihwa nesangano.

Rubatsiro rweMitero

Chikamu (kana "C") chesangano chinomisikidzwa pamari inowanikwa sekambani, ipapo chero zvikamu zvakagoverwa kune vanhu vanogoverana zvinoteedzerwazve mutero pamunhu (anenge 15% yemitero yeFederal). Izvi zvinozivikanwa sechipiri-mutero njodzi uye ndicho chimwe chezvikonzero zvikuru zvekuvapo kweS Corporation.

Iyo S Corporation, kune rumwe rutivi, haina kubhadhariswa mutero wekambani. Panzvimbo iyoyo, iyo inobvisirwa mutero kunoenderana nekugoverwa kune vanogovera pamwero wekugovana wega. Chinhu chekuyeuka ndechekuti mutero uyu unoitika kana paine chaicho kugoverwa kune vanogovana. Izvi zvinoreva kuti mari yacho inongobvisirwa mutero kamwe chete, sekugovera kune vanozogovana.

Iyi nzira yekupfuura-kuburikidza nemitero nzira inogona kunge iri mbiri uye inonetsa. Semuenzaniso, ngatitorei kambani yekufungidzira inonzi Wallaby, Inc. Tichati kune vatatu vatinoshanda navo, John, Jack, naJacob, naJohn ane muridzi we50%, Jack ane yake 25%, naJacob vakasara 25%. Wallaby, Inc. yakawana $ 10 mamirioni apfuura gore semari yemari. Panguva yemutero, John achafanirwa kutora $ 5 mamirioni, Jack $ 2.5 mamirioni, uye Jacob iyo yasara $ 2.5 mamirioni. Kana John, semuridzi wewakawanda, akasarudza kusaparadzira mari yekutora mari, John, Jack naJacob vachine mutero kumitero yemari yavanowana sekunge kugoverwa kwakaitwa nenzira iyoyo, kunyangwe pasina kana mumwe wevatatu akagamuchira chaiyo kugoverwa kwemari. Aya mamiriro anogona kushandiswazve kuburikidza neiyo inonzi "kutamba kwekutamba" nehuwandu hwevadikani (kana vatambi mukubatana) mukuedza kutsikisa vashoma kana wausingafarire mukwanyina.

Muboka rechinyakare, kunyangwe paine mutero wekutanga wekambani, hapana mutero wekugovera pamubato wega wega kana pasina kugoverwa chaiko.

Chimwe chinotadzisa Sangano ndechekuti huwandu hwevanhu vanogoverana hunogumira pa100, uye kana paine mumwe chete wekugovana, pane njodzi iripo yekuti IRS inoshora chitsauko S chinzvimbo uye inobata kambani seboka rakajairika. nekuda kwemitero. Izvi zvinowanzoitika kana paine chero nzira yekutsauka kubva kumakambani masangano.

S Corporation Zvimiro

Kuumbwa kwesangano sesangano reS kunorevawo kuti, sekungangoita neyechinyakare mubatanidzwa, masangano emakambani anofanirwa kucherechedzwa. Masangano emakambani zviito izvo zvinofanirwa kuitwa nemutungamiriri wesangano, maofficial, kana masheya kuitira kuchengetedza kuchengetedzwa kunopihwa nekuumbwa kwesangano. Iyi miitiro yakakosha inoshanda kuchengetedza zvinhu zvega zvevatungamiriri veSangano, vatariri, uye vagovani.

Iwo maRallyities anogona kupfupikiswa seanotevera:

  • Corporate Funds inofanira kuchengetedzwa zvakasiyana uye kunze kweMari Funds.
  • Panofanira kuve neMusangano wegore rino weBoka reVatungamiriri.
  • Panofanira kunge paine Corporate Miniti uye mukuru akagadziriswa kutora uye kutarisira kwemaminitsi.
  • Zvese zveCorporate zvibvumirano, zvibvumirano, uye zvekutenga zvine hungwaru zvinofanirwa kunge zviri mugwaro rakanyorwa.

Zvakawanda zvakadzama zvekukurukura nekutsanangurwa kwemakambani ehukama anogona kuwanikwa muchikamu chedu chine a Corporate Formalities Ongorora. Uye zvakare, zvinotaura nezvekuti kuomerera kune zvimiro zvekambani kunofanirwa kuitira kuti ibudirire kushanda kweimwe sangano. Aya maratidziro anoshanda kuchengetedza zvakaringana mutero uye mutero mabhenefiti anopihwa neiyo chimiro chekambani.

Kuzvinyorera Subchapter S Kurapa

Matanho anodiwa kuti uwane chinzvimbo cheSangano kwete mukunetseka zvakanyanya, asi inoda kutariswa kwakanyanya kuti uone kuti chimiro chinomira mukutarisirwa uye zvakanakira chimiro chinakidzwa.

Kutanga, wekugovera (ma) masheya esangano riripo, kana muridzi wekambani nyowani, anofanira kuita IRS Fomu 2553, pamwe nechero zvinyorwa zvemuno kana nyika yekugara yekambani iyi ichiziva masangano eS zvakafanana, uye zvakadaro vamwe vanobvumidza iyo S kutumidzwa uye vanotevedzera mitero yakafanana yemitero). Kuitwa uye kutumwa kwesarudzo iyi kunofanirwa kuitika zuva re16th risati raitwa mwedzi wechitatu zvichitevera kuvharwa kwegore remubatanidzwa kuitira kuti mubatanidzwa uongororwe nezvechinhu cheS mukati megore remutero riripo. Iko kubatanidzwa kunofanirwa kusangana nemvumo yeS Corporation panguva yemwedzi yambotaurwa 2.5, uye vese vanozogovana vanofanirwa kubvumirana mamiriro acho, zvisinei kuti vane zvavo kana kwete esitoraini panguva yekushandurwa kwechimiro.

Kununura S Election Status

S Corp chimiro chinogona kusiiwa nokuzvidira kuburikidza nekuiswa kwefaira yakakodzera yekubviswa. Rudzi urwu rwekuchinjirwa chimiro chinogona kungoitwa nekubvumidzwa uye nemvumo yevakawanda vanozogovana. Maitiro akazara, uye ese anodiwa anotsigira ruzivo ruzivo, anogona kuwanikwa mu IRS Mirairo chikamu 1.1362-6 (a) (3) uye mune Mirayiridzo ye IRS Fomu 1120S, US Income tax Return weiyo S Corp.

Kupomedzerwa zvachose kana kubviswa pachinzvimbo kunogona kuitika chero nguva iyo maRegulatory agents, akadai se IRS kana iyo State Franchise tax Board, kuzivisa kutyora kwezvinodiwa, kana kukuvadza zvakanyanya, kutadza chero kuchenjera kwemakambani kunounza mubvunzo. chikamu chepamutemo chepamutemo chekambani.

Ndiani Anofanira Kurongeka SeS Corp?

Kubatana, mapoka evaridzi, kana kunyange vatengi vemakambani varipo vanotsvaga mabhenefiti maviri ekufarikidzana kushoma chikwereti uye kupfuura-kuburikidza nemitero kunofanirwa kufunga zvakadzama nezve S Corporation mamiriro, chero mirawo yekukodzera inogona kusangana uye kuchengetedzwa. Kune zvakawanda zvakanaka zvinowanikwa mukushongedzwa kubva kurudzi urwu rwesangano, asi ichi chisarudzo chinofanirwa kuitwa nerubatsiro rwehunyanzvi ruzivo mune subchapter S Corporations.

S S Corporation (yakadanwa zvakadaro nekuda kwesangano iri kusangana nezvinodiwa zve IRS kuti zvibhadhariswe pasi peSchchapter S yeInfitement Yemukati Yemari) iri kambani yakaitwa sarudzo ye subchapter S yemutero kuitira kuti ibatwe sepasita. -Kubudirira kwechikonzero chemutero, kwakanyanya kuita senge mubatanidzwa urimo mari kana kurasikirwa "inopfuura" kune iwo wega masheya 'anodzosera mutero (mune zvakanangana nekwavo kudyara kana kuti muridzi mukambani), apo achiri kupa iwo dziviriro imwechete pazvinhu kubva pazvikwereti sekambani yechinyakare. Vagovani vacho vanozobhadhara mitero yemari inowanikwa pamubhadharo weSangano, zvisinei nekuti mari yacho iri kugoverwa here, asi ivo vanodzivirira "mutero" wakapetwa unoenderana nekambani yechinyakare (kana "C" mubatanidzwa).

Musiyano mukuru pakati petsika Sangano uye S Sangano

Nekuda kweku “pfuura” mutero wekubhadhara mutero, S mokambani haisi pasi pemitero pamabhizimusi, nekudaro inodzivirira zvikwiriso zve "mutero wakapetwa" (muchimiro kana chechinyakare kambani, mari yebhizinesi inotanga kubvisirwa mutero pakambani. , zvino kugoverwa kwemari inosara kune vega varidzi kugoverwa mutero zvakare se "mari" yemunhu) inowira mumakambani eC.

Kusiyana nemakambani eC anopihwa mutero pamubatanidzwa we15.00%, S zvikamu zvemubatanidzwa (kana zvakanyanya zita rakanzi "Distributions") zvinotererwa pamutero wechikamu chemubatiri. Nekudaro, iyo c yemubatanidzwa dividend inoiswa pasi peviri-mutero wakataurwa pamusoro. Mari yacho inotanga kubvisirwa mutero padanho rekambani isati yagoverwa sechipo uye yozobhadharwa semari kana yapihwa kune vamwe vanozogovana.

Semuenzaniso, Cogs Inc, inoumbwa se S mubatanidzwa, inoita $ 20 mamirioni pamari yemari yakawanda uye iri ye51% naJack uye 49% naTom. Pakudzoka kwemutero kwaJack, achaudza $ 10.2 mamirioni pamari uye Tom achaudza $ 9.8 mamirioni. Kana Jack (semuridzi wewakawanda) afunga kusapa iwo mari yekuwana mari, vese Jack na Tom vachange vaine mutero wemitero pamari yekuwana sekunge kugoverwa kwaitwa nenzira iyoyo, kunyangwe vasina kana kupihwa mari yekugovera. Uyu muenzaniso wemubatanidzwa "unoridza-kutamba" uyo unogona kushandiswa mukuedza kumanikidza mumwe mudiki kufambidzana.

Zvinangwa zvebhizinesi reS S Corp

Kuve ne S chimiro chekambani kunopa kune mashoma mabhenefiti akakosha ekubatira. Kutanga uye pamberi pezvese, irwo chinangwa chekusvitsa chikwereti chakashomeka, kana kudzikisira kukanganiswa kwemutemo wega, kana dzimwe nzira dzezvikwereti zvakaitiswa nevatori venzvimbo, nevanopokana, uye kudzivirira kunopesana navo vamwe vese vemugovani sevanhu. Iyi bhenefiti yekuchengetedza pfuma ndeyechokwadi kune ese echinyakare mubatanidzwa uye S mubatanidzwa. Kunyanya yakanangana nekusarudzwa kwesangano reS ndiko kupfuura-kuburikidza nemutero kubatsirwa. Kunyange paine zvisingakwanisi kune huwandu hweavo vangagovani navo iro boka rinogona kuve naro kuitira kuti riitane nezvinodiwa zveSR zveS S Corporate, mazhinji masangano anoenderana nehukuru (muzviitiko zvakawanda, kwete kupfuura 75 kune 100 vagovani) inobhadhariswa mutero senge S mubatanidzwa nekuti inobvumira iwo wega magozha kuwana mari yakakura yekugovera bhizinesi mari. Iko kubatanidzwa kunogona kupfuudza mari zvakananga kune vanoverengera uye kudzivirira iyo mbiri mutero inoenderana nekugoverwa kwemakambani eruzhinji, apo ichiri kunakidzwa nezvakanaka zvechimiro chemakambani.

Sarudzo S Corporation Status

Sarudzo S yekubatana kwechimiro ine mutero mutero. Chimiro cheS chinobvumidza vanogovana mari yekushandisa purofiti yekambani uye kurasikirwa kune wega weti yemitero inodzoka. Kuti usarudze S mamiriro, munhu anofanira kutanga aibatanidza seyakajairika C mubatanidzwa uyezve faira IRS fomu 2553. Kana iwe uchangobva kuisa, kubatanidzwa kwako kunogona kufaira kweS mamiriro chero nguva mukati megore remutero mukati me75 mazuva ako ezuva rekubatanidza. Zvikasadaro, chiitiko ichi chinofanirwa kutorwa naMarch 15 kana iyo mubatanidzwa iri khalendari gore remutero, kuitira kuti sarudzo iitwe gore razvino remutero. Sangano rinogona kuzofunga kusarudza chimiro che S, asi sarudzo iyi haina kuzoshanda kusvika gore rinotevera.

Passive Income Kuchenjerera

Mari inowanikwa chete chero mari yaunowana nekudyara; kureva masitoko, zvisungo, mari yekudyara, mhando dzekudyara, dzimba dzekudyara, etc. Mari inoshanda inoitiswa nemasevhisi anoitwa, zvigadzirwa zvinotengeswa, nezvimwe .. Zvakakosha kuti uve nechokwadi chekuti mari yako yesangano yekubatira haipfuure 25% yemari yemasangano inopfuura makore matatu akateedzana; kana zvisina kudaro boka rako raizove mungozi yekuita kuti S nzvimbo yayo iturwe ne IRS. Chisarudzo chiri nani kana bhizinesi rako rinotarisirwa kunge riine mari yakawandisa yekuzviita inogona kunge iri LLC.

Kufanirwa kweS Corp Status

Kuti uve unofanirwa kuwana chinzvimbo cheS Corporate matanho mashoma anodiwa anofanira kusangana. 1. Iko kubatanidzwa kunofanirwa kuumbwa seyakajairwa, kune-mari C kirasi kubatanidzwa. 2. Ive nechokwadi chekuti sangano rako rakangoburitsa chikamu chimwe chete chemari. 3. Vese vanozogovana ndeyeUS Citizen kana Vagari Vagari. 4. Panogona kuve pasina anodarika 75 magoverani. 5. Chikamu chako chemari inokweretesa haipfuuri iyo 25% yechikamu chemitero zvachose. 6. Kana sangano rako riine mutero-gore wekupedzisira gore kunze kwaDecember 31, unofanirwa faira yekutendera kubva kuRSS. Kana sangano rako rakasangana nezvose zviri pamusoro, iwe unogona faira fomu 2553 ne IRS kusarudza S mamiriro.

S Corporation vs. LLC

A limited Liability Company inokwanisa kuve neayo (ive se “mamemba”) masangano, mamwe maAdv, kubatana, matendi uye asiri-mugari weU.S., vatorwa vasiri avo. Iyo Sangano, kune rimwe divi, inogona kungovakwa nevagari vega veUS kana vagari vekugara zvachose. Iyo LLC inogona kupa akasiyana mazinga / mamakisi ekuva nhengo apo S mubatanidzwa ungangopa chikamu chimwe chete chemasheya. Iyo LLC inogona kunge iine chero nhamba yenhengo asi iyo Sangano inongogumira kune yakawanda ye75 kune 100 yekugoverana (zvichienderana nemitemo yenyika iyo mairi maumbirwo). Kana mugoverani wesangano reS akamhan'arwa mudare redzimhosva (kwete bhizinesi), migawo yezvitoro chinhu chinogona kubatwa. Kana nhengo yedare yeMSS ikamhan'arwa mudare redzimhosva (kwete bhizinesi), pane zvinodiwa kuchengetedza danda renhengo kubva mukutorwa kubva kumunhu.

Nyaya dzeMutemo dzekufunga nezve S Corporation

Kuti uve nechokwadi, pane mamwe matanho ekudzora uye zvinodiwa izvo zvinoda kusangana isati yabatana isati yabatwa seSangano. Kutanga, vagovani veimwe iripo kambani (kana muvambi weboka idzva) vanofanirwa kuita sarudzo kuve S Corporate pa IRS Fomu 2553 (uye fomu inoenderana yenyika iyo mubatanidzwa yakaiswa mukati) zuva re16 risati rasvika. mwedzi wechitatu zvichitevera kuvharwa kweC mubatanidzwa mutero gore kana sarudzo dzichizoshanda gore razvino remutero. Iyo C inoshamwaridzika inofanirwa kuve seyakafanirwa mubatanidzwa mukati memwedzi ye2 1 / 2 uye vese vane chekugovera mukati memwedzi iyoyo ye2 1 / 2 vanofanira kubvumidza, kunyangwe kana isiri yavo muhomwe panguva yesarudzo. Kana kusarudzwa kuchamiswa mushure mezuva re15th remwedzi wechitatu wegore, sarudzo ichaitwa gore rinotevera remutero uye vese vane chekugovera panguva yesarudzo vanofanirwa kubvuma.

Kubviswa kweS Corp Status

Kubviswa kwekuzvidira kwesarudzo S kunoitwa nekunyora chirevo neSevhisi Center uko sarudzo yekutanga yakanyoreswa mushe. Kuburitswa kunogona kuitwa chete nekubvumirwa kwevanogoverana avo, panguva iyo kuchinjaniswa kunoitwa, vanobata inopfuura hafu-yehafu yenhamba yezvikamu zvakaburitswa uye dzakasarudzika masheya estock (kusanganisira nonvoting stock) yesangano. Iko kune ruzivo chairwo runofanira kuverengerwa mune chirevo uye ruzivo urwu rwatsanangurwa muRecandelo chikamu 1.1362-6 (a) (3) uye mune Mirayiridzo ye IRS Fomu 1120S, US Income tax Return kune S Corp.

Kuburitswa kunogona kutaura zuva rinoshanda sekureba kwairi kana kana zuva rakadzoserwa. Kana pasina zuva rinotsanangurwa uye kudzoserwa kwacho kuchamiswa pamberi pezuva re15th remwedzi wechitatu wegore remutero, kudzorera kuchashanda gore razvino remutero. Kana kuchinjirwa kuchimisikidzwa mushure mezuva re15th remwedzi wechitatu wegore remutero, kudzorera kuchashanda gore rinotevera remutero.

Ndinofanira Kuronga Bhizinesi Rangu SeS Corp?

Kana iwe uchitarisira kuti yako mubatanidzwa ive nevatori vanopfuura vashoma vekugovana (asi isingasviki muganho mudunhu rako) uye unogona kukoshesa mabhenefiti ekupfuura-nekubhadhara mutero panguva imwechete uchinzwisisa zvinangwa zvinogona kubatanidzwa ne "mutero zvisinei zvekugovera, ”uye iwe unosangana nezvinodiwa zviri pamutemo zvakatsanangurwa pamusoro, ipapo Sangano inogona kuenda kure kuenda kuita kuti bhizinesi rako riwane kunakidza uye rinokwezva kune vamene mari vakunda.