S Corporation

Bhizinesi kutanga-up uye wega kuchengetedzwa kwemidziyo masevhisi.

Wana Kubatanidzwa

S Corporation

Iyo S mubatanidzwa chimiro chebhizinesi dhizaini rakatumidzwa zita nekuti rakarongedzwa nenzira yekuti rinosangana, uye rinowira pasi pekutarisa, kweiyo IRS Revenue Code subchapter S. Munzira dzakawanda, yakafanana neyakajairwa mubatanidzwa, asi nehumwe hukama-hwakafanana hunhu hunogona kubatsira mamwe marudzi emasangano ebhizinesi. Imwe yemabhenefiti ekutanga ekurapwa sechitsauko S Corporation ndeyokupfuura-kuburikidza nemutero. Kupfuura-kuburikidza nemutero kunowanikwa kana ivo vagovana vabhadhariswa mutero padanho remunhu, sekudyidzana, pane kutanga pane chikamu chekambani, uyezve padanho remunhu. Izvi zvinopa vanogovana zvakanakisa zvepasirese nyika muzviitiko zvakawanda - iyo yekupfuura-kuburikidza nemitero mabhenefiti ehukama hwakareruka, uye chisungo chakaringana uye kuchengetedzwa kwemidziyo iyo inopihwa nekambani.

Mutero Makomborero

Yepamutemo (kana kuti “C”) mubatanidzwa unobhadhariswa mutero pane yaunowana sekambani, kozoti chero zvikamu zvinogoverwa kune vanozogovana voga vanobviswazve mutero pamunhu wega wega (ingangoita gumi muzana muzana pamitero yeFederal). Izvi zvinozivikanwa sekukanganisa mutero kwakapetwa kaviri uye ndicho chimwe chezvikonzero zvikuru zvekuvapo kweS Corporation.

Iyo S Corporation, kune rimwe divi, haina kubvisirwa mutero padanho rekambani. Panzvimbo iyoyo, inobvisirwa mutero zvichibva pane zvinogoverwa kune vagovana pamwero wega wega wevashandi. Chinhu chimwe chete chekurangarira ndechekuti uyu mutero unoitika kana paine kugoverwa chaiko kune vagovana. Izvi zvinoreva kuti mari inobvisirwa mutero kamwe chete, sekugovewa kune vanozogovana.

Iyi yekupfuura-kuburikidza nemutero nzira inogona kuve ese ari maviri anobatsira uye anonetsa. Semuenzaniso, ngatitorei kambani yekufungidzira inonzi Wallaby, Inc. Tichati kune vatatu vanobatana, John, Jack, naJacob, naJohn aine 50%, Jack aine 25%, uye Jacob asara 25%. Wallaby, Inc. yakawana mamirioni gumi emadhora gore rapfuura semari yemari. Panguva yemutero, John achafanirwa kutora madhora zviuru zvishanu, Jack madhora zviuru zviviri nemazana mashanu, naJacob madhora mazana maviri nemaviri asara Kana John, semuridzi weruzhinji, akasarudza kusagovera purofiti yemubhadharo, John, Jack naJacob vacharamba vane mutero pamitero sekunge mugove wakaitwa nenzira iyoyo, kunyangwe pasina kana mumwe wevatatu akawana chaiyo kugoverwa kwemari. Aya mamiriro anogona kushandisirwa kuburikidza neiyo inonzi "fanidzira kutamba" nevazhinji mudiwa (kana vadyidzani mukubatana) mukuyedza kusvina vashoma kana vasingadiwe mudiwa.

Mukambani yechinyakare, kunyangwe paine mutero wekutanga wemakambani, hapana mutero wedividhiyo pamatanho emunhu oga kunze kwekunge kugoverwa chaiko kwaitwa.

Chimwe chinogumira kuS Corporation inyaya yekuti huwandu hwevashandi vanogumira pa100, uye kana paine chete mugovani mumwe chete, pane njodzi iripo yekuti IRS inozvidza chitsauko S chinzvimbo uye inobata kambani sekambani yakajairwa. nekuda kwemitero. Izvi zvinonyanya kuitika kana paine chero kutsauka kubva kumakambani maitiro.

S Corporation Zvakaitwa

Kuumbwa kwesangano seS mubatanidzwa zvakare zvinoreva kuti, kungofanana nekambani yechinyakare, zviumbwa zvemakambani zvinofanirwa kucherechedzwa. Masangano emakambani zviito zvinofanirwa kuitwa nemutungamiriri wekambani, maofficial, kana vagovani kuitira kuchengetedza chengetedzo inopihwa nekuumbwa kwesangano. Aya ndiwo maitiro anokosha anochengetedza zvivakwa zvevatungamiriri veCorporate, maofficial, uye vagovana.

Maitiro acho anogona kupfupikiswa seinotevera:

  • Corporate Funds inofanirwa kuchengetwa yakaparadzaniswa uye kunze kweMunhu Mari.
  • Panofanira kuve neMisangano Yegore Negore yeBhodi revatungamiriri.
  • Panofanirwa kuve neMubatanidzwa Maminetsi uye mukuru anopiwa basa rekutora uye kutarisira maminetsi.
  • Zvese zviitiko zveCorporate, zvibvumirano, uye zvekutenga zvine hungwaru zvinofanirwa kunge zviri muFomu Rakanyorwa.

Zvakawanda zvakadzama hurukuro uye tsananguro yemakambani zviwanikwa zvinogona kuwanikwa muchikamu chedu chine Corporate Formalities Yekutarisa. Zvakare, inobereka ichitaura kuti kuomerera kumakambani maitiro ndiko kunofanirwa kuti ubudirire kushanda kwechero mubatanidzwa. Aya maratidziro anoshanda kuchengetedza zvakaringana mutoro uye mutero mabhenefiti anopihwa nemamiriro emakambani.

Kufaira kweSchchapter S Kurapa

Matanho anodiwa kuti uwane chinzvimbo cheS mubatanidzwa haana kuomesesa zvakanyanya, asi anoda kutariswa kwakasimba kwavari kuti vaone kuti chimiro chinomira kuongororwa uye zvakanakira chinzvimbo chinonakidzwa.

Kutanga, ivo vagovana (s) vekambani iripo, kana muridzi wekambani nyowani, vanofanirwa kuendesa IRS Fomu 2553, pamwe nechero zvinyorwa zvemuno kana nyika yekugara yekambani ichiziva S masangano (mamwe matunhu anobata makambani ese zvakafanana, uyezve vamwe vanobvumidza iyo S kudomwa uye vanoteedzera yakafanana mitero nzira). Kuitwa uye kufairidzwa kwesarudzo iyi kunofanirwa kuitika zuva regumi nematanhatu remwedzi wechitatu zvichitevera kuvharwa kwegore remutero wekambani kuitira kuti mubatanidzwa ufungidzirwe pachinzvimbo cheS mukati megore remutero razvino. Sangano rinofanirwa kusangana neiyo S Corporation zvinodiwa mukati memwedzi miviri yambotaurwa, uye vagovani vese vanofanirwa kubvumirana neichi chinzvimbo, zvisinei nekuti varidzi kana kuti kwete panguva yekuchinja kwechimiro.

Kuregedza S Sarudzo Mamiriro

S Corporation chinzvimbo chinogona kuregedzwa nekuzvidira kuburikidza nekufaira kwechirevo chakakodzera chekumiswa. Rudzi urwu rwekutorerwa chinzvimbo runogona kungoitwa nekutenderwa uye kubvumidzwa kwevakawanda vagovana. Maitiro akazara, uye zvese zvinodiwa zvinotsigirwa neruzivo, zvinogona kuwanikwa mune IRS Mitemo chikamu 1.1362-6 (a) (3) uye muMirayiridzo ye IRS Fomu 1120S, US Revenue Mutero Kudzoka kweiyo S Corporation.

Kuburitswa kwekuzvipira kana kumisikidzwa kwenzvimbo kunogona kuitika chero nguva maRegionalatory agency, senge IRS kana iyo State Franchise Mutero Bhodhi, ichizivisa kutyorwa kwezvinodiwa kukodzera, kana kukuvadza kukuru, chero kukundikana kwekutarisa makambani maitiro anounza mubvunzo iyo yakasarudzika pamutemo chimiro chinzvimbo chekambani.

Ndiani Anofanirwa Kurongeka seS Sangano?

Kudyidzana, mapoka evashandisi, kana kunyange varipo vemakambani vanogovana mabhenefiti maviri ekunakidzwa nemutoro wakaringana uye kupfuura-kuburikidza nemitero inofanirwa kutarisisa chinzvimbo cheS Corporation, chero mitemo yekukodzera inogona kuzadzikiswa nekusimbiswa. Kune akawanda mabhenefiti anowanikwa kubva kune iyi fomu yesangano, asi ichi ndicho chisarudzo chinofanirwa kuitwa nerubatsiro rweyanzvi inozivikanwa mune subchapter S Corporations.

S S (inonzi yakadai nekuda kwesangano iri kusangana nezvinodiwa ne IRS kuti zvibhadhariswe mutero pasi peSchchapter S yeInternal Revenue Code) isangano rakaitirwa sarudzo yemutero weSchchapter S kuitira kuti ibatwe sepasipoti -kuita mubatanidzwa wemitero, zvakanyanya sekudyidzana uko mari kana kurasikirwa kwazvino "kupfuura" kune wega wega masheya anodzosera mutero (zvakanangana nekudyara kwavo kana muridzi mukambani), vachiri kupa chengetedzo imwecheteyo yezvinhu uye kubva kuzvikwereti sekambani yechinyakare. Vagovani vacho vanobhadhara yavo yemitero yemari inoenderana nemari inowanikwa nesangano reS, zvisinei nekuti mari yacho iri kupihwa, asi vachadzivirira "mutero wakapetwa kaviri" unoenderana nekambani yechinyakare (kana "C" mubatanidzwa).

Musiyano Mukuru pakati petsika Corporation uye S Corporation

Nekuda kweayo "kupfuura nepakati" mamiriro emitero, iyo S mubatanidzwa haisi pasi pemitero padanho remubatanidzwa, uye nekudaro inodzivirira misungo ye "mutero wakapetwa" (mune yakajairwa kana yechinyakare mubatanidzwa, mari yebhizinesi inotanga kubhadhariswa padanho remubatanidzwa , ipapo kugoverwa kwemari yakasara kune avo vanogoverana vanobhadhariswa mutero zvakare se "mari" yemunhu) inowira makambani eC.

Kusiyana nemubhadharo weC mubatanidzwa unobhadhariswa mutero wefedhiyo we15.00%, S mubatanidzwa wedhipatimendi (kana zvakanyatsodaidzwa kuti "Kugoverwa") inobvisirwa mutero wemugovana wemugovana. Nekudaro, iyo c mubatanidzwa mubairo inoenderana nekaviri-mutero wataurwa pamusoro. Iko mari inotanga kubvisirwa mutero padanho remakambani isati yagoverwa sechikamu uye ichibva yabhadharwa semari painopihwa kune vamwe vagovana.

Semuenzaniso, Cogs Inc, inoumbwa seS mubatanidzwa, inoita madhora makumi maviri emamiriyoni mumari yemari uye ndeye 20% naJack uye 51% naTom. Pakudzoka kwemutero kwaJack, anozotaura $ 49 miriyoni pamari uye Tom anozivisa $ 10.2 mamirioni. Kana Jack (semuridzi weruzhinji) akasarudza kusagovera purofiti yemubhadharo, vese Jack naTom vacharamba vachibhadhariswa mutero pamubhadharo sekunge kugoverwa kwakaitwa nenzira iyoyo, kunyangwe vasina kana kupihwa kupihwa mari. Uyu ndiwo muenzaniso wekambani "svina-kutamba" iyo inogona kushandiswa mukuedza kumanikidza mudiki mudiki.

Zvinangwa zvebhizinesi zveS Corporation

Kuva nemamiriro eS mubatanidzwa kunopa mashoma mabhenefiti akakosha kusangano. Kutanga uye pamberi pezvese, chokwadika, ndicho chinangwa chekuzadzisa chikwereti chakashomeka, kana kudzikisira kukanganisa kwesutu yemutemo wega, kana mamwe mafomu echikwereti akaitwa neavowo vanogovana masheya, kune varidzi vemasheya, uye kudzivirira kwavari kunokanganisa mubatanidzwa zvachose, kana vamwe vese vagovana semunhu mumwe nemumwe. Iyi inobatsira yekudzivirira pfuma ndeyechokwadi kune ese echinyakare mubatanidzwa uye S mubatanidzwa. Zvimwe zvakanangana nekusarudzwa kwesangano reS ndiko kupfuura-kuburikidza nemutero kubatsirwa. Kunyange paine zviyero maererano nehuwandu hwevagovani vanogona kunge vaine mubatanidzwa kuitira kuzadzikisa zvido zve IRS zveS mubatanidzwa mamiriro, mazhinji emakambani anokwana saizi (kazhinji, kwete vanogovana makumi manomwe nevashanu kusvika zana) vanosarudzwa kuve yakabhadharwa seS mubatanidzwa nekuti inobvumidza iwo ega masheya kuti awane mugove wakakura wemari yebhizinesi. Sangano rinokwanisa kupfuudza mari kune vanogovana uye rinodzivirira mutero wakapetwa kaviri unowanikwa nezvikamu zvemakambani eruzhinji, vachiri kufara nezvakanakira chimiro chekambani.

Kusarudza S Corporation Chinzvimbo

Kusarudza S chimiro chekambani chine mutero wemutero. S chinzvimbo chinotendera vagovani kuti vashandise purofiti yekambani uye kurasikirwa kune wega mutero wemitero unodzoka. Kuti usarudze chinzvimbo cheS, mumwe anofanirwa kutanga asanganisa seC mubatanidzwa uye wozonyora fomu IRS 2553. Kana iwe uchangobva kuisa, yako mubatanidzwa inogona kufaira S chinzvimbo chero nguva mukati megore remutero mukati memazuva 75 ezuva rako rekubatanidzwa. Zvikasadaro, ichi chiito chinofanira kutorwa naKurume 15 kana mubatanidzwa iri gore remubhadharo wemubhadharo, kuitira kuti sarudzo iitwe iro razvino gore remutero. Sangano rinokwanisa gare gare kusarudza kusarudza chinzvimbo cheS mubatanidzwa, asi danho iri raisazoshanda kusvika gore rinotevera.

Passive Imari Yekuchenjerera

Passive mari ndeye chero mari inogadzirwa neinvestment; kureva masheya, mabhondi, equity-mhando investments, real estate, nezvimwewo Mari inobata inogadzirwa nemasevhisi akapihwa, zvigadzirwa zvinotengeswa, nezvimwewo Zvakakosha kuti uve nechokwadi chekuti yako S mubatanidzwa mari isingapfuure inopfuura makumi maviri neshanu muzana emarisiti akakosha ekambani pamusoro pemakore matatu akateedzana; zvikasadaro mubatanidzwa wako unenge uri munjodzi yekumiswiswa chimiro chayo S ne IRS. Sarudzo iri nani kana bhizinesi rako rinotarisirwa kunge riine mari yekuita ingave iri LLC.

Kufanirwa kweS Corporation Chimiro

Kuti uwane chinzvimbo cheS mubatanidzwa, matanho mashoma anodiwa anofanirwa kuzadzikiswa. 1. Iyo mubatanidzwa inofanirwa kuumbwa seyakajairika, ye-purofiti C kirasi mubatanidzwa. 2.Ive shuwa kuti yako mubatanidzwa yakangoburitsa chete imwe kirasi yemasheya. 3. Vese vanogovana ndivo Vagari vemuUS kana Vagari Vagari. 4. Panogona kuve pasina vanopfuura vanogovana makumi manomwe nevashanu. 75. Chikamu chako chemubhadharo chekambani hachipfuure iyo 5% yemugumo wemarisiti. 25. Kana mubatanidzwa wako uine zuva remutero-gore rekupedzisira kunze kwaDecember 6, unofanirwa kunyorera mvumo kubva ku IRS. Kana mubatanidzwa wako wasangana nezvose zviri pamusoro, unogona kufaira fomu 31 neiyo IRS kusarudza S chinzvimbo.

S Corporation vs. LLC

Yakatemerwa Liability Kambani inogona kuve yayo (kuva se "nhengo") makambani, mamwe ma LLC, kudyidzana, matrust uye asiri weUS mugari, vasiri-vagari vatorwa. Iyo S mubatanidzwa, kune rimwe divi, inogona chete kuve yavo yevagari vemuUS vagari kana vechigarire vagari vatorwa. Iyo LLC inogona kupa akasiyana mazinga / makirasi enhengo nepo S mubatanidzwa ungangopa chete imwe kirasi yemasheya. Iyo LLC inogona kuve nechero nhamba yemitezo asi iyo S mubatanidzwa inoganhurirwa kune yakakwira 75 kune 100 vagovana (zvichienderana nemitemo yenyika iyo mairi maumbwe). Kana iye mugovani wesangano reS akamhan'arirwa mumatare edzimhosva (kwete bhizinesi), migove yemasheya chinhu chinogona kutorwa. Kana nhengo ye LLC ikamhan'arwa mumatare edzimhosva (kwete bhizinesi), pane zviripo zvekuchengetedza danda rehunhengo kubva mukutorwa kubva kumunhu.

Nyaya Dzemutemo dzekufunga neS S Corporation

Kuti uve nechokwadi, pane mamwe matanho ekuraira uye zvinodiwa zvinoda kuzadzikiswa pamberi pekambani inogona kurapwa seS mubatanidzwa. Kutanga, vagovani vekambani iripo (kana muvambi wekambani nyowani) vanofanirwa kuita sarudzo kuti ive S mubatanidzwa pane IRS Fomu 2553 (uye fomu inoenderana yenyika iyo mubatanidzwa wakabatanidzwa) zuva re16 risati rasvika. mwedzi wechitatu zvichitevera kuvharwa kwegore remutero weC mubatanidzwa kana sarudzo ichizoshanda gore razvino remutero. Iyo C mubatanidzwa inofanirwa kuve inokodzera mubatanidzwa mukati meayo 2 1/2 mwedzi uye vese vagovani mukati meayo 2 1/2 mwedzi vanofanirwa kubvuma, kunyangwe kana vasina yavo stock panguva yesarudzo. Kana sarudzo ikamisikidzwa mushure mezuva regumi nemashanu remwedzi wechitatu wegore remutero, sarudzo ichave iri kushanda mugore rinotevera remutero uye vese vagovani panguva yesarudzo vanofanira kubvuma.

Kubviswa kweS Corp Status

Kubviswa kwekuzvidira kwesarudzo yeS kunoitwa nekunyora chirevo kuSevhisheni Center uko sarudzo yekutanga yakamirirwa nemazvo. Kubviswa kunogona kuitwa chete nemvumo yevanogovana masheya avo, panguva iyo kudzoserwa kunoitwa, vanobata inopfuura hafu yehafu yenhamba yakapihwa uye yakasarudzika migove yemasheya (kusanganisira asiri ekuvhota stock) yekambani. Pane rumwe ruzivo rwunofanirwa kuverengerwa muchirevo uye ruzivo urwu rwunotsanangurwa muMutemo chikamu 1.1362-6 (a) (3) uye muMirayiridzo ye IRS Fomu 1120S, US Revenue Mutero Kudzoka kweiyo S Corporation.

Kubviswa kwacho kunogona kutaura zuva rinoshanda sekureba kuri kana kana mushure mezuva rekuregererwa kwakaiswa. Kana pasina zuva rakatsanangurwa uye kudzoserwa kunomiswa pamberi pezuva regumi neshanu remwedzi wechitatu wegore remutero, kubviswa kwacho kuchashanda kune uno mutero gore. Kana kudzoserwa kwacho kukamisikidzwa mushure mezuva regumi nemashanu remwedzi wechitatu wegore remutero, kubviswa kwacho kuchashanda gore rinotevera remutero.

Ndinofanira Kuronga Bhizinesi Rangu seS Corporation?

Kana iwe uchishuvira kuti mubatanidzwa wako uve nevazhinji vanogovera masheya (asi zvishoma pane iwo muganho mudunhu rako rega) uye iwe unogona kukoshesa mabhenefiti ekupfuura-kuburikidza nemutero panguva imwecheteyo uchinzwisisa zvingangoitika zvinokanganisa zvine chekuita ne "mutero zvisinei zvekugovera, ”uye iwe ukasangana nezvinodiwa zviri pamutemo zvataurwa pamusoro, ipapo S mubatanidzwa unogona kuita nzira yakareba yekuita kuti bhizinesi rako riwane purofiti uye rinakidze kune vanoita zvakanaka.

Yakagadziridzwa Kuwedzeredzwa munaGunyana 24, 2018