Kufunga Kwemitero

Bhizinesi kutanga-up uye wega kuchengetedzwa kwemidziyo masevhisi.

Wana Kubatanidzwa

Kufunga Kwemitero

Tichaongorora musiyano mukuru, zvakanakira uye mabhenefiti akakosha ekufunga kwemitero yekubatanidza uye kuenzanisa Masangano uye Makambani Anopa Zvikwereti. Aya masangano maviri anogoverana maficha uye ane misiyano yakakura iyo inofanirwa kuyerwa zvine hungwaru.
"Haasi ese emitero mabhenefiti akagadzirwa akaenzana. Kutsvaga musanganiswa wakakodzera kwauri kwakakosha."

Tichafanirwa kubuda padiki kubva mukungokurukura maCorporations tichienzanisa neveMDC uye kusanganisira Sangano rine mutero wakasiyana, iyo Chikamu Chitsauko S Corporation. Yakajairwa "C" Corporation inobhadhariswa mutero padanho rekambani. Izvi zvinoreva kuti mubatanidzwa unoteedzera wega mutero kudzoka uye unobhadhara mutero pachawo. Vagovani veC Corporation vanobhadhara mutero pamari nekugoverwa kubva kubhizinesi. Izvi zvinoreva kuti vagovani varipasi peicho chinonzi "mutero wakapetwa". IRS ine chikamu chekodhi yemitero yemakambani, kana iwe ukabatanidza uye nekuzadza fomu re IRS, iro rinotendera kupfuura nemutero, iro zvakare rine zvimwe zvisingakwanisike, zvatichakurukura muchidimbu. Kufaira IRS Fomu 2553 uye kunyorera iyo S Election inotsanangura zvakare kuti mubatanidzwa unobhadharwa sei. Mari yacho inopfuudzwa kuburikidza neSangano uye purofiti uye kurasikirwa zvinobva zvaziviswa kune anogoverana mutero anodzoserwa. Izvi zvakangofanana nechero proprietorship uye kudyidzana. Uku kubatsira kukuru kune mamwe mabhizinesi, kusanganisira simba reSangano rekuchengetedza, nemutero wakanaka. Iko kusakwana ndiyo nhamba yevanogovana uye ndiani / chii chingave chinogovana. C Corporations anogona kuve nehuwandu husingaverengeki hwevashandi uye imwe Corporation inogona kuve mugovani pamwe nekuvhura musuwo kune vekunze vatengesi, vanogona kuve yavo stock. S Corporations inofanirwa kuve yevanowanikwa mudzimba vanhu uye inoganhurirwa kune makumi mashanu evanogovana zvikamu. Muzviitiko zvakawanda zvebhizimusi diki, izvi hazvisi muganho. Iwo mikana ndeyekuti kana iwe uchizobatanidza uye uine vanopfuura vanogovana makumi manomwe neshanu, kuti iwe unenge uine maitiro aya anoitwa nediki diki remawadhi.

Kufananidza Mitero Mamiriro Ekubatanidza

Kubva chaipo pabhat, iyo Yakatemerwa Dhizaina Kambani ndiyo inonyanya kuchinjika kana zvasvika pamutero, pane zvakawanda zvingasarudzwa. Nekutadza iyo LLC inobhadhariswa seyega proprietorship, kune mumwe muridzi LLC's, kana mubatanidzwa, kumakambani mazhinji evaridzi. Makambani anotorwa mutero sechimwe chikamu chakasarudzika, nekutadza. Sangano rinobhadhara mutero wemari pamari pamwe chete nevachagovana pamari. S Corporations yakasarudzika IRS classification iyo inobvumidza kupfuura nemitero kune vanogovana uye iyi ndiyo chete nzira yemitero.

Paunosanganisa, chinhu chekutanga chekubatanidzwa iwo iwo mutero mabhenefiti. Kubvisa zvinodikanwa zvebhizinesi muzvikamu zvinopa zororo kubva kune yakazara mutero kuruma pane rako bhizinesi mari. Makambani uye LLC zvinopesana nezvinobvumidzwa zvakabviswa kana zvasvika kune zvirongwa zvevashandi, zvipo zvekurega basa uye hutano. Semuenzaniso, vagovani vemakambani vanogona kubvisa zvirongwa zvehutano zvevakuru, nepo veMDC vanobhadhara mutero wemari pane iwo mupiro semari. Hatisi kuzoita padivi-ne-padivi kuenzanisa neinobvumidzwa IRS kuderedzwa pakati pesangano rakabatanidzwa mhando uye mutero wakarongwa pano, zvisinei isu tichaenzanisira iyo mamiriro uye tinochengeta tarisiro yekukuitira iyo sarudzo chaiyo iwe paunosarudza kuisa yako bhizinesi.

Yakatemerwa Chikwereti Kambani Mutero

Izvi zvinoitika nezvezvakanaka sezvazvinowana. Nekutadza kwese purofiti uye kurasikirwa kunoendeswa kuburikidza nebhizinesi kune varidzi varo, avo vanomhan'ara pane kwavo kwega mutero kudzoka. Izvi zvakafanana nemuridzi wega kana kudyidzana. Akanyanya nyore mutero. I LLC inogona kuisa mafaira akasiyana-siyana emitero nekugadzirira IRS Fomu 8832. I LLC inogona kusarudza kubhadharwa seSangano. Zvakare, kana iyo LLC iine sarudzo iyi, inogona kusarudza Sub Chitsauko S futi. Kubhadhariswa mutero seS Corporation.

Nei ungasarudze mutero wemubatanidzwa pane iyo LLC?
C Corporations anoteresa pamubhadharo wakasara mubhizinesi pakupera kwegore. Mutero wemutero ndeweChechi, yakaderera pane yeumwe munhu. Izvi zvinogona kushandiswa sechishandiso chekuchengetedza nhumbi, LLC zviri pamutemo zvinodzivirira midziyo yekambani muchiitiko chekuti nhengo inomhan'arwa. Imwe kiyi ku Corporation uye mutero ndeyekuti iwe unogona kusarudza gore remari kana iwe uchibatanidza, zvisinei izvi zvinogona kuchinjwa gare gare nemamwe mapepa. Uyu mwedzi uye gore rako remutero rinopera pazuva rekupedzisira remwedzi iwoyo. Izvi zvinovhura musuwo kune kumwe kuchinjika, kuti iwe ugone kuchinjisa wega mari kubva pagore kuenda kune rimwe. Paunosanganisa S Corporation, uchave nekupera kwegorenda saka izvi hazvigoneke. Masangano uye LLC kusarudzira kubvisirwa mutero seSangano rinogona kusarudza gore rekupedzisira gore remari yekuwedzera kuchinjika kwemari maererano nemutero. Makambani anokwanisa kunyora zana% yezvekurapa mari kune vashandi nevanovimba navo. Iyo LLC inosarudza kubvisirwa mutero seSangano ine bhenefiti yakafanana.

Nei ungasarudze S Corporation mutero pane iyo LLC?
S Corporations sarudzo yakasimba yemabhizimusi anoshanda. Passive mari yemabhizinesi inowanzo tendamira kune kuchinjika kweKushoma Liability Kambani. Iyo S Corporation ichave ine gore rekarenda zuva rekupedzisira muna Zvita, kungofanana neyegore remunhu mutero gore rekupedzisira. Izvi zvinovhura musuwo wevanogovana kuti vazvibhadhare ivo muhoro unonzwisisika uye vachiri kutora migove kubva kubhizinesi. Kugovera hakuna basa neSocial Security uye Medicare mutero. Iyi ndeye 15.3% yekuchengetedza pamari inogamuchirwa seyakagovaniswa savagovani.

Zvimwewo LLC Mutero Kufunga

Chikwereti chakaringana chinopihwa neiyo LLC fomati ibhenefiti iri pachena kwazvo iyo yainopa. Uye zvakare, panogona zvakare kuve neakakura mabhenefiti anoenderana nekuchinjika uko iyo LLC inogona kubvisiswa mutero. Nhengo dzeSoftware dzinogona, kuburikidza neiyo "cheki bhokisi" nzira, vanosarudza kuita yavo LLC mutero seC mubatanidzwa kana, nekukwikwidza panguva iyo 2553 fomu, seS mubatanidzwa. Nekutadza iyo LLC inobhadhariswa seyega proprietorship kana iri yega-muridzi LLC, kana sekudyidzana kana iine vaviri kana vanopfuura varidzi. Sarudzo dzese dzinofanirwa kuongororwa kuti uone kuti ndeipi nzira inopa mutero wakakura kwazvo. Zvisinei nzira yemutero, yepamutemo dhizaivho nhoo inoramba iri munzvimbo.

Sangano Rekutsanangudza Sarudzo (Kufaira Fomu 8832)

IRS yakagadzira fomu yekubata nenzira iyo iyo LLC inofanirwa kurapwa nayo nekuda kwemitero: iyo "tarisa bhokisi" fomu, fomu 8832. Inorerutsa zvakanyanya iyo yakambonetsa nzira yekutendera nhengo dze LLC kuti vasarudze sei vangade kuti yavo sangano irapwe nekuda kwemitero. Ivo vaviri vasina kuroora uye akawanda nhengo maSoftware anogona kushandisa fomu. Kunyangwe kazhinji kazhinji kazhinji nhengo dzemitezo LLC dzinoshuvira kubatwa seS mubatanidzwa kana kudyidzana kuitira kuti ubatsirwe nepasiti-kuburikidza nemutero, izvi hazvifanire kungofungidzirwa sekuti, zvirinani, nhengo dzese mutero-kupatsanura ma LLCs angave akanyanya- akashandira kufaira fomu 8832 sesarudzo yekusimbisa yenzira yavanoda kuti mubato wavo ubhadhariswe mutero.

LLC Inobhadhariswa seKubatana kana S Corporation

Ma LLC ane nhengo dzinopfuura imwe anowanzo kuverengerwa semubatanidzwa wezvinangwa zvekurapa mutero, kunyange zvisiri kupihwa mvumo. Nhengo dzakawanda LLC inogona kusarudza kubatwa seC kana S mubatanidzwa, asi yaizorasikirwa nepasipo-kuburikidza nemitero mabhenefiti akapihwa mubatanidzwa mutero kurapwa neC mubatanidzwa mutero kurapwa, uye inogumira zvine chekuita nenhengo ngani dzainogona kuva inodzivirira asiri-mugari / mugari wekunze muridzi neS mubatanidzwa mutero. Zvichienderana nekachikamu K kemukati meMitero Kodhi inodzora mutero wevadyidzani uye kudyidzana, kusarudza kuti yako LLC ibhadharwe semubatanidzwa yaizozviisa kune imwe chete Federal Income Mutero padanho revamwe, nenhengo yega yega ichitaura mugove wayo wega chinhu mune iyo LLC kuwana, kurasikirwa, mari, kubvisirwa, kana kiredhiti pane yake yemutero kudzoka.

Izvo zvinorambidzwa kuhumwe uye hukuru hwehurongwa hweS mubatanidzwa hunogona kudzora zvakanyanya kuchinjika kwekuronga zvine hungwaru kukambani yako, kunyanya pakukura, shanduko mumhando dzemastock, inter-genational bhizinesi kuchinjisa, nezvimwe. Pakati pezvirambidzo izvi, semuenzaniso, ndizvo kukamurwa kwekuti S mubatanidzwa haugone kupfuura vanogovana makumi manomwe neshanu, uye kuti vagovani vanogona kungova vanhu uye masitendi (mamwe matirastii, asi kwete mamwe masangano). Chimwe chinogumira ndechekuti S mubatanidzwa unongogona kuburitsa kirasi imwe chete yemasheya, nokudaro ichiganhurira imwe yeiyo LLC inachinjika nekuti inogona kuve nematanho akasiyana evaridzi kufarira.

Hwaro hweNhengo Inofarira mune iyo LLC

Nhengo dzeMDC dzakabhadhariswa mutero seUdyidzani dzinowanzo kuwana hwaro mune yavo LLC mubereko kubva kune iyo mipiro / kubhadhara kune kwavo nhengo kufarira. Nhengo yega yega kana mudiwa ane hwaro muhukama hwake hwekudyidzana hwakaparadzaniswa nehwaro hwekudyidzana muzvinhu zvake. Kubatana kwehukama kunoonekwa sekufarira chinhu chakaparadzana chakaenzana nemasheya mukambani. Nhengo inofanirwa kuziva hwaro hwechido chake kune akati wandei wemitero, kusanganisira:

  • Kukomputa kuwana kana kurasikirwa kwake paanotengesa kana kuregera kufarira
  • Komputa yake kuwana kana kurasikirwa pane kugoverwa kubva kune iyo LLC
  • Kusarudza hwaro hwake muzvivakwa zvakagoverwa neiyo LLC
  • Kusarudza huwandu hwakawanda hwekurasikirwa kwekudyidzana kwaanogona kutora

Kana inhengo yeChikwereti Liability Kambani inodiwa, mutengi anogona kukwidziridza mutero weavo / yavo isingakoshese zvinhu zveSoftware kuratidza mutengo wekutenga zvichienderana nekodhi yemari yemukati Chikamu 754. Hapana imwe gadziridzo yakafanana inowanikwa kune vatengi ve "S" kana "C" yemubatanidzwa stock.

Kugoverwa kunhengo

Nhengo inowanzo gashira kugoverwa kwemidziyo yemubatanidzwa isingacherechedze kuwana kana kukanganisa kurasikirwa. Kugovaniswa kwacho kunoonekwa sekusabvisa mutero kwekudyara kwenhengo kusvika padanho rekufarira kwake kuve nhengo.

Nhengo inoita, zvakadaro, inoziva kuwana pane kugoverwa kwazvino kana ichidarika mwero wayo wekudyara kana kufarira mubhizimusi. Mumwe wako anogona kusaziva kurasikirwa pane kugoverwa kwazvino, asi iye anogona kuona kurasikirwa pane kugoverwa uko kunongori nezvinhu zvemvura, mari, kana zvisingawanikwe zvinogamuchirwa. Kurasikirwa kwaizogumira kumusiyano uripakati penhengo yenhengo yekufarira uye huwandu hwekuparadzira. Iyi mibairo kana kurasikirwa inorapwa semari inowana kana kurasikirwa nekuda kwemitero.

Mutero Mhedzisiro yeMitero yeMipiro

Mari mipiro kune iyo LLC haina kunyanya kusiyana nemupiro wemari kukambani kana kudyidzana. Hapana mhindu kana kurasikirwa kunozivikanwa, uye hwaro hwemubatsiri hwechitoro kana mubereko waanogamuchira zvinowanzoonekwa zvakaenzana nemari yemari yaanopa. Kupa chivakwa, zvisinei, kune kwakasiyana kwakasiyana kukanganisa. Mune iyo LLC, kuwana kana kurasikirwa mune zvakapihwa zvivakwa kunodzoserwa kudzamara kudyidzana kwatengesa icho chinhu chakasarudzika kana nhengo irikupa yatengesa mugove wayo muZV. Nhengo iri kupa haizive pfuma kana kurasikirwa panguva yemupiro, zvisinei neicho chikamu chemba yake chinotenderwa nechibvumirano chekushanda. Kana iyo LLC yatengesa iyo yakapihwa chivakwa, iyo mhindu kana kurasikirwa iyo yanga isingazivikanwe pekutanga ikozvino yave kuzivikanwa uye kupihwa kune ari kupa nhengo.

Izvi zvakapesana zvakananga ndiko kuchinjiswa kwenzvimbo inokosheswa muC kana S mubatanidzwa mukutsinhana kwemari yemari. Muchiitiko ichi kutengisa kuri kubvisirwa mutero kunze kwekunge anenge achipa achidzora mubatanidzwa kuburikidza nehuvaridzi hweinosvika makumi masere muzana muzana yemasheya.

Mune C mubatanidzwa, mubatanidzwa unobhadhariswa mutero pane chero kuwana kana kurasikirwa kana ichirasa iyo yakapihwa chivakwa, kunyange paisazove nemitero mhedzisiro kune ivo vagovana. Mune S Sangano, kuwana kana kurasikirwa kunozivikanwa nekambani painorasa midziyo inopfuura ichienda kunevachagovana zvakanangana neyavo varidzi / yekudyara. Iko kuwana kana kurasikirwa hakuna kupihwa kune anogovera anogovera.

Izvi zviitiko zvinoratidza kuti nei zvichikosha kuti unzwisise mhando yebhizimusi iyo yako kambani ichave ichiita uye ndeipi mutero modhi inonyatsokodzera yako LLC.

Mutero we LLC Income uye Kurasikirwa

Kutaura zvine mutsindo mumitemo yemitero, iyo LLC, painobhadharwa semubatanidzwa kana wega proprietorship haisi yakasarudzika inobhadhara mutero mumaziso eiyo IRS. Nhengo yega yega iri yega uye yega mutoro wemitero pachikamu chake cheiyo LLC (purofiti, kurasikirwa, kuderedzwa, uye makiredhi). Nhengo yega yega inofanirwa kumhan'arira mugove wayo wemutero, uye mutero wega wega wemitero unochengeta hunhu ihwohwo hwawaive nahwo kana hwawanikwa neiyo LLC. Kupfuudza kwezvinhu kune nhengo kunoreva kuti mari inodzivirira kubhadhariswa mutero zvakapetwa kaviri, uye kurasikirwa kunogona kukanganisa mari iyo iyo nhengo inogona kuve nayo kubva kune zvimwe zviwanikwa.

Mukupesana kwakananga, mubatanidzwa weC inhengo yakasarudzika yezvinangwa zvemutero uye ndizvo, inofanirwa kubhadhara yayo yega mutero. Mari uye purofiti zvinotorwa pamutero wekambani kana wawana, wozobhadhariswa mutero zvakare kana zvogoverwa kune vakasiyana-siyana vagovana sezvikamu. Marozari anogara achibhadhariswa semari, zvisinei nekwaanobva. Naizvozvo, kana uchigovera purofiti yemubatanidzwa, zvinogona kubatsira kubhadhara iyo muhoro semubhadharo kana bhonasi pane kuita sechikamu, icho chinobvisirwa mutero kukambani.

S makambani anobhadhariswa mutero nenzira yakati fananei sekudyidzana. Mutero wemutero pakuchengetwa kwemari muS S mubatanidzwa unopfuura uchienda kune vamwe vagovana. Mugovera wega wega anorondedzera chikamu chake chemari pamubhadharo wake wemutero. Zvisinei, mari yacho inogona kuzivikanwa zvakare. Semuenzaniso, kana S mubatanidzwa ukawana purofiti iyo yaizobvisiswa mutero semariwo zvayo kana yawanikwa nemunhu, iyo S mubatanidzwa inogona kubhadhara mibairo se "kugovera kune vagovana." Kana mumwe awana mubhadharo mune iyi fashoni, vanogona kudzivirira Social Security uye Medicare mutero, parizvino iri 15.3% mutero chengetedzo. Mumwe anofanirwa kutsika zvine hungwaru neiyo LLC seS mubatanidzwa nekuti iyo LLC inogona kubvisiswa mutero seC mubatanidzwa, kunyangwe kana S mubatanidzwa wesarudzo ukaitwa, kana izvo zvinodiwa zvikasazadzikiswa uye ichiitwa senge "yakajairika" mubatanidzwa. Semuenzaniso, kana iro bhizimusi riine chero mwene muridzi wekunze rinozotorwa seC mubatanidzwa wezvemitero. Saizvozvowo, kana mari yakapfuurika-yemhando inogadzirwa nemidziyo yemubatanidzwa kana kana mubatanidzwa ukarasa midziyo iyo yainge yavaka mukuwana pakaitwa sarudzo kuti iitwe seS mubatanidzwa, IRS inogona kuona zvakakodzera kubhadharisa iyo LLC seC mubatanidzwa.

LLC Kubviswa

Shanduko muridzi wemakambani emakambani haimise "C" kana "S" Corporation yeFederal tax zvinangwa, kunze kwekunge shanduko ichisanganisira varidzi vekunze. Nekuti iyo yakawanda-nhengo LLC inogona kutaridzwa seUdyidzani, zvinoenderana neMutemo wekumisa we IRC Chikamu 708 (b). Iyo LLC inogumisa mutemo weFederal Income Mutero zvinangwa chero 50% kana zvimwe zvekufarira muhomwe uye purofiti zvinotengeswa mukati memwedzi gumi nemiviri. Izvi zvinoreva kuti kunyangwe iyo LLC ingave ichiri tekinoroji ichiripo pasi peHurumende Mutemo, nekuda kwemitero, inopera uye inotangazve. Izvi zvine mhedzisiro yakafanana kumisikidza chinzvimbo chitsva chezve accounting, uye kunounza razvino LLC gore remutero kupera.

LLC Mutero Kurongwa

Kune nzira ina dzakakosha idzo LLC inogona kubvisiswa mutero muUnited States:

  • Sega wega proprietorship
  • Sekubatana
  • SeC mubatanidzwa
  • SeS mubatanidzwa

Ichi chinyorwa chinopa ruzivo uye mienzaniso yenzira ina idzo iyo yakashomeka mutero kambani inobhadhariswa mutero. Chinyorwa ichi chinopera nepfupiso yekuti sei mumwe angasarudza imwe nzira yemutero pane imwe.

LLC Inobhadharwa seSole Proprietorship kana Kudyidzana

Nokusingaperi kana LLC iine nhengo imwechete ("muridzi") ichabhadharwa semutero wega. Saizvozvowo, kana iine maviri kana anopfuura nhengo inozobhadhariswa mutero semubatanidzwa kunze kwekunge wasarudza neimwe nzira. Kana uchibhadhariswa mutero seyako wega proprietorship kana kudyidzana, mari uye zvakabviswa zvinoyerera zvichienda kunhengo dzekambani. Kuyerera kwakadaro-kuburikidza nemutero ndiko kusarudzika mutero kurapwa kwevaridzi vezvivakwa maererano nevazhinji varairidzi vemitero nekuti mutero uchadzikiswa. Izvi zvinodaro nekuti real estate mutero inobvisirwa uye mimwe mitero mabhenefiti inoyerera ichienda kune varidzi veiyo LLC. Uyezve, hakuzove nemubatanidzwa wemari yemutero kukambani pachayo.

Izvo zvakakosha kuti uzive kuti iyo LLC inobvisirwa mutero uye nemabatiro ainoita iwe zviri pamutemo inyaya dzakasiyana. Iyo LLC yakapihwa mutero seyega proprietorship kana kudyidzana inogona kuramba ichipa zvakanyanya kuchengetedzwa zviri pamutemo. Ipo, kuzvimiririra chete uye kudyidzana pachavo, (mabhizimusi akadaro asiri emakambani kana ma LLC) anopa zvishoma, kana zviripo, kuchengetedza mutoro kune varidzi vebhizinesi.

Heuno muenzaniso. John muridzi wezvivakwa. Iye anogadza imwe LLC kune yega chivakwa, kana boka rezvivakwa. Naizvozvo, kana paine mhosva yakabva kune imwe chivakwa, mhosva yacho haibatanidzi zvivakwa mune mamwe maJohns maJohns. Pamusoro pezvo, kana John akamhan'arirwa pachezvake, senge tsaona yemotokari uko John akamhan'arirwa kweinopfuura yake inishuwarenzi miganho, kune zviwanikwa zvekuchengetedza midziyo mumitemo yakadai kuti midziyo iri mukambani yaJohn inodzivirirwa kubva mukutorwa kubva kwaari.

John anofarirawo bhenefiti yemitero inopihwa nemasangano ake epamutemo. Kubviswa kweiyo real estate kuderedzwa pane zvivakwa zvaJohn kunoyerera kusvika kune kwake wega mutero unodzosera, zvichideredza yake yega mari yemitero. John haafanire kubhadhara Social Security (12.4%) kana Medicare (2.9%) pamari yaanobhadhara, achimuponesa 15.3% mumitero. John anogona kushandisa kambani yake kutora chikamu mune 1031 mutero wakadzoserwa kuchinjana uko purofiti inogadzirwa pakutengesa kweimwe imba inogona kutenderedzwa mune imwe kana zvimwe zvivakwa pasina kubhadhara mutero wemari. Nekudaro, iwo mutero mabhenefiti anoramba akasimba uye John anonakidzwa nezvakawedzerwa mabhenefiti edziviriro yematare anokonzerwa kubva pachisimba pane yake dzimba.

John anofarirawo kuchengetedzwa kwemidziyo. Zvivakwa zvake ndezve makambani akarongeka akaringana zvine mutsindo. Iyi mirawo inopa kuti kana John akamhan'arirwa pachezvake, zvinhu zviri mukati mekambani zvinodzivirirwa kubva mukutorwa kubva kunhengo yemakambani. Nekudaro, kana chikwereti chepamutemo chikarova hupenyu hwake chaihwo, zvivakwa zvaakashanda zvakaoma kuti awane zvinogona kudzivirirwa pakubatwa.

LLC Inobhadharwa se "C" Corporation

Iyo LLC inogona kubvisiswa mutero se "C" mubatanidzwa nekuzadza iyo IRS fomu 8832, yakanzi "Bhizimusi Classification Election," uye kusarudza mubatanidzwa mutero chinzvimbo. Sarudzo inoti, "Sangano repamusha rinokodzera kusarudza kuverengerwa mutero semubatanidzwa." Iyo LLC ichazobvisiswa mutero seC Corporation zvakaparadzana nevaridzi. Mhindu inosara mune iyo LLC mushure mekupera kwegore rayo remutero ichabhadharwa pamitero yemakambani, ayo, sezvinei, anowanzove akaderera pane emitero yemitero. Izvi zvinowanzo sarudzwa kana mutengi achishuvira kuchengetedzwa kwemidziyo uye kuvanzika kwemari. Sezvo kambani iri kubvisirwa mutero zvakasiyana nemunhu, mari yacho haifanire kuonekwa pamitero yemunhu, zvichipa nhengo dzakavanzika. Uyezve, pane zviripo mumutemo weV LLC unochengetedza midziyo yekambani kubva pakutorwa panomirirwa nhengo.

Pamusoro pezvo, neC Corp. mutero iwe unogona kusarudza gore remari pane gore rekarenda. Paunosarudza mwedzi wekupedzisa gore rako remutero, iro gore remutero rinopera pazuva rekupedzisira remwedzi wawakasarudza. Semuenzaniso, kana ukasarudza Kurume segore rako remutero rinopera, gore remutero rinopera munaKurume 31 wegore rega. Nyanzvi zhinji dzinopa pfungwa yekusarudza kota yekendendari, inoenderana nekota mafirita; Kurume, Chikumi kana Gunyana, semuenzaniso. Kubatsira kwekusarudza fiscal pane gore rekarenda ndekwekuti izvi zvinokutendera iwe kufambisa mari kubva kune rimwe gore remutero kuenda kune rimwe.

Semuenzaniso, Ben akaraira kuti LLC iumbwe. Akasarudza C mubatanidzwa mutero chinzvimbo pane 8832 fomu uye akasarudza kupera kwaKurume gore remutero. Aive nemutengi akaisa chakati odha muna Chikumi izvo zvakakonzera purofiti yemadhora zviuru zana kupfuura zvaanowanzowana bhizinesi rake. Gore rinouya, haatarisiri kuti iwedzerwe $ 100,000 mumari. Iye haadi kuzvirovera pachezvake mune yakakwira mutero bracket gore rino nekuzvipa iye amene mari yese semubhadharo kana bhonasi mune rimwe karenda gore.

Nekudaro, Ben anozvinyorera cheki kubva kunze kwemakambani cheki chechechi madhora zviuru makumi mashanu pamberi paZvita wegore iro uye anowedzera iwo huwandu kumitero yake yemari. Mari yemadhora zviuru makumi mashanu yaakazvibhadharira imari yemutero kwaari uye mari inobvisirwa mutero kukambani. Iyo yasara $ 50,000 yemamwe purofiti inoramba iri mukambani.

Pamberi paKurume wegore rinotevera, anozvibhadharira iye yasara $ 50,000 yemubhadharo wakawandisa nekunyora imwe cheki kubva kubhuku rekuongorora remakambani. Uyu zvakare mutero unodzidziswa kukambani Saka, anorovera iyo $ 50,000 pagore rinotevera rako wega mutero unodzoka. Dai akange atora madhora zviuru zana zvemari yekuwedzera pamitero yake yemubhadharo mugore rimwe chete remutero zvingadai zvakamusunga kusvika kubhaketi remutero rakakwirira.

Nekudaro, Ben akashandisa bhizinesi rake kubhadhariswa mutero seC mubatanidzwa kufambisa chikamu chemari kubva kune rimwe gore remutero kuenda kune rimwe. Akagadzira mari yakafanana. Asi akashandisa gore remutero rakatemwa pakati pake nekambani yake kubhadhara shoma yemari iyoyo mumitero nekuzvichengetera mune yakaderera mari yemutero yemunhu. Akazvichengetera zviuru zvemadhora mumutero wemari.

Chekupedzisira, kana chinhu chakabhadhariswa mutero seC mubatanidzwa kambani inogona kunyora 100% yeinishuwarenzi yekurapa uye zvinoenderana nemari yekurapa kune vese vashandi nevanovimba navo. Inishuwarenzi yekurapa, kubviswa kweinishuwarenzi, kunyorerwa, aspirin, mabhandeji anogona kubviswa kuburikidza neC mubatanidzwa.

Semuenzaniso, Nick naBetty Johnson vane mwanakomana ane chirwere cheshuga. Chirwere ichi chakakonzera kubhadharira kwakakura kwemhuri. Iwe pachako, iyo IRS inongokutendera iwe kubvisa mari yekurapa kana iri inopfuura 7.5 muzana yemari yako yakagadziridzwa. Saka, yekutanga chunk yemari yekurapa haina kubviswa. Mari dzekurapa dzinofanirwa kusvika pachikumbaridzo chikuru usati wabvisirwa kukwira mukati memutero wega wega. Ikozve kune hukuru hukuru pane kubvisirwa kweavo mari. Ndokunge, pane paine pakatarisana pakatarisana nezve izvo zvinogona uye zvisingakwanise kubviswa.

Kuziva izvi, Nick naBetty vakasarudza chinzvimbo chekambani chebhizimusi ravo uye vakatora chirongwa chezvekurapa. Zvino, mari dzese dzekurapa dzemhuri yese dzinobviswa, kutanga nedhora rekutanga. Pamusoro pemamwe mabhenefiti emutero, vaJohnson vanochengetedza zviuru zvine gumi zvemadhora pagore pazvinobviswa zvechiremba chete neC yavo mubatanidzwa.

LLC Inobhadharwa se "S" Corporation

Iyo LLC inogona kubvisiswa mutero se "S" mubatanidzwa apo, mushure mekusarudza sarudzo yemubatanidzwa pafomu 8832, IRS tax form 2553 "Sarudzo neBusiness Bhizimusi Bhizimusi" inozoendeswa ku IRS. Vese varidzi vekambani ine chikwereti chakatemerwa mutero seS mubatanidzwa vanofanirwa kuve vagari vemuUS kana vatorwa vanogara. Kunze kusingawanzo kunze kwegore remutero-kupera kunofanirwa kuve Zvita.

Sarudzo yemubatanidzwa inofungidzirwa nevazhinji kunge inofarirwa nemabhizimusi anoshanda (zvinopesana nemabhizimusi ekudyara) kana muridzi achida kushandisa zvese kana yakawanda yemubhadharo wakagadzirwa nebhizinesi. Izvi imhaka yekuti, pamusoro pe "zvine musoro" muhoro unobhadharwa kumuridzi wekambani, vanogovana vanogona kuwana mari nenzira ye "kugovera" kune vagovana. Kugoverwa kune vagovana vakasununguka kubva kuSocial Security (12.4%) kana Medicare (2.9%) mutero. Saka nekuzvibhadharira wega mudiki asi unonzwisisika muhoro uye kubhadhara yasara yemakambani purofiti sekugovera kune vagovana, mumwe anogona kuchengetedza 15.3% mumitero. Ndiyo imwezve $ 1530 iyo muridzi yaanogona kuchengeta muhomwe yake kana pamadhora zviuru gumi zvakabhadharwa nenzira iyi.

Bill ane bhizinesi rekuchengetedza uswa nevashandi vakati wandei. Akaumba kambani uye akasarudza chinzvimbo cheS nekunyora IRS fomu 2553. Bhizinesi rake rinomupa $ 100,000 pagore. Iye anobhadhara hafu yemadhora zviuru zana semubhadharo uye imwe hafu sekuzvigovera kwaari semugovani wekambani. Nekudaro, iye anozvibhadhara iye izvo izvo IRS zvaizofunga semubhadharo unonzwisisika, ngatitii $ 100,000 pagore. Anozvibhadharira iye $ 50,000 musi wa2083 uye wa15 wemwedzi wega wega. Anoburitsa bhuku rake remakambani uye anonyora cheki inobhadharwa kwaari. Pachikamu chememo checheki anonyora izwi rekuti "Mari." Iye kana basa rekubhadharira raanoshandira kuverenga uye kubvisa mutero unodiwa uye anozvinyorera cheki kune vamwe vese.

Ipapo anobhadhara asara madhora zviuru makumi mashanu kwaari segove kune vagovana. Sezvo mari inobvumidza anonyora macheki kubva kubhizimusi rake cheki cheki kwaari kwaari gore rese. Anobhadhara izvi kwaari akati wandei pamwedzi sezvo mari ichibvumidza. Anonyora "kugovera" pachikamu chememo checheki. Haafanire kubhadhara iyo 50,000% yekuzvishandira wega mutero pane ino mari (iyo inosanganisira 15.3% Yemagariro Ekuchengetedza uye 12.4% Medicare mutero). Saka iye anoponesa $ 2.9 X 50,000% = $ 15.3 mumitero nekusarudza S sarudzo.

Saka, kune nzira ina idzo iyo LLC inobhadhariswa mutero. Hezvino zvikonzero zvakajairika nei mumwe achizosarudza yega mhando yemutero:

  • Seyega proprietorship - apo bhizinesi riine muridzi mumwe.
    • Kuva neimba yekutengesa zvivakwa
    • Kune bhizinesi rine mari yekutsvagisa mari yakadai semasheya, zvisungo uye mutual mari.
  • Sekubatana - apo bhizinesi riine vaviri kana vanopfuura varidzi.
    • Kuva neimba yekutengesa zvivakwa
    • Kune bhizinesi rine kungoita mari yekudyara senge masheya, zvisungo uye mutual mari.
  • SeC mubatanidzwa
    • Zvemari zvakavanzika kuchengetedza bhizimusi mari kubva pakuonekwa pane yako wega mutero unodzoka.
    • Kune mumwe munhu kana mhuri ine yakakwira yekurapa mari
  • SeS mubatanidzwa
    • Kuita bhizinesi rinoshanda.
    • Kuchengetedza iyo 15.3% wega mutero webasa (unosanganisira Social Security uye Medicare) pane zvinogoverwa kune vagovana.

Kupinza uye Kubatsira Mutero

Izvozvi zvatave nekutaura zvimwe zvehukuru hunhu hwemitero bhenefiti uye misiyano pakati pezvinhu zvakasanganiswa, tinogona kudzosa izvi kumashure pakusarudza mhando yebhizinesi rekuisa.

LLC's inogona kubvisiswa mutero sechero chinhu, wega proprietorship, kudyidzana, makambani uye S emakambani. Inochinjika zvakanyanya, saka kana mutero ndicho chinhu chako chikuru paunenge uchibatanidza, ichi chingave chinhu chaunoda kuongorora zvakanyanya, zvese sarudzo zviri pano.

Makambani anoteresa pamari yaanowana pamwe neyavo vagovana. Izvi zvinogona kutaridzika sekushomeka, zvisinei, ivo vagovani vanogona kuve chero chepamutemo chinzvimbo kana munhu, wekunze nekumba uye nhamba yacho haina parinogumira.

S Masangano anobhadhariswa mutero sechiremera chega chekudyidzana kana kudyidzana uye anotendera kuti Corporation ibvumirwe kubvisirwa, asi ichishaya mukana wevaridzi. Varidzi veS Corporation vanofanirwa kuve mugari wepamutemo kana mutorwa zviri pamutemo uye panogona kunge pasina vanogovana makumi manomwe nenomwe. S Corporation gore remari yekupera zuva ndiDecember 75, saka bhizinesi uye rako remutero gore rinopera pazuva rimwe chete.

Usati waisa, iwe unofanirwa kuongorora yako yechokwadi tarisiro. Kubatanidzwa kwemitero yemitero kunovhura musuwo kuzviuru zvezviitiko. Kusarudza zvakakunakira iwe kwakakosha. Heano mamwe madhairekitori akajairwa:

  • Pfuura Nepakati Mutero: Kana bhizinesi riine muridzi mumwe uye nerudzi rwechinhu rwapihwa kupfuura nemutero. Uku kufunga kana paine mari yekungoita mari, senge kubata maakaundi, masheya, mutual mari uye mabond. Kuva neimba yekutengesa ndeimwe yekufungisisa yekudyara mari apo kuderedzwa kwebhizinesi uye zvirongwa zvevashandi hazvina kukosha mune yakarongwa mutero mamiriro usati wafunga kuisa bhizinesi. Aya ndiwo maratidziro anoita LLC, nekutadza, pamwe chete nehushe uye kudyidzana.
  • Kambani Mutero: Kana bhizinesi rinoshanda roshandisa zvese kana yakawanda yemari yaro, izvi zvinokurudzirwa kana zvirongwa zvehutano nemipiro zvichinyanya kutarisirwa. Kudzivirirwa kwemidziyo kunowedzerwa kana iye mugovani achigona kuchengeta purofiti mukambani isinga oneke pamitero yemunhu kana mareferenzi emari.
  • S Corporation Mutero: Paunenge uchishanda bhizinesi rinoshanda uye uchidzora mutero wevashandi pamutero pachikamu chemari yake ne15.3%.
Kunzwisisa kuti bhizinesi rako fomu rinokubatsira sei izvozvi uye kana iwe uchikura zvakakosha. Kupinza uye kugadzira iyo LLC kune akasiyana mabhenefiti emabhizimusi mumatanho akasiyana. Ziva maitiro ako bhizinesi dhizaini achakushandira iwe sewe ikozvino uye makore mushure meunopinda. Isu tichafukidza zvimwe zvakanaka uye kuti iyo LLC inogona sei kuchinja mamiriro ayo kutsigira zvikamu zvebhizinesi rako mushure mekupinza.
"Kunzwisisa zvakanakira zvinhu uye kukura kwebhizinesi rako kwakakosha kana iwe wafunga kuti ndeipi bhizinesi yekuisa"

Tichaongorora mutero wemari uye toenzanisa kuti iyo Corporation neI LLC zvinopa zvakadii zvakasiyana. Kutanga, General For Profit Corporations vanobhadhariswa mutero sechinhu chakazvimiririra. Pfuura nepakati pemitero, senge iyo Yakatemerwa Dhizaina Kambani, usabhadhara mutero ivo pachavo, varidzi vechisimba vane mutoro pamubhadharo wavo wega wemutero. Semuenzaniso, kana iyo Corporation iine $ 50,000 yemubhadharo mubhizinesi rebhangi account, iyo mari inobhadharwa pamitero yemakambani. Kana iyo LLC iine huwandu hwakaenzana hwemhindu mukambani, varidzi vane mutoro wechikwereti chemutero pane avo ekudzoka kwavo, kunyangwe vachizvigovera ivo mari, kana kwete.

Kukanganisa kweMutero Wemubatanidzwa

Kana bhizinesi riine shoma kana risingade kuunganidza mari, saka kurapwa kwemubatanidzwa kwemakambani kunogona kunge kusiri iko kwakanyanya mamiriro. Sangano rinobhadhara Mitero pane chero purofiti inosara iri mubhizinesi. Saka mamiriro ari pano anopa maviri matanho emitero:

  • Weyako WeMutero Mutero: Vashandi uye vashandi vachabhadhara mitero yemari pamari yose uye kugoverwa pamitero yavo yemitero.
  • Corporate Income Mutero: Sechinhu chakaparadzana, Sangano rinobhadhara mutero pane chero purofiti yasara mubhizinesi.

Zvakanakira Mutero Wemubatanidzwa

Iye zvino tinogona kupinda mukuparadzaniswa kwemari uye kuti mutero wemakambani unogona sei kuve chinhu chakakura kukura bhizinesi rako. Kana iwe uchida kuunganidza mari mubhizinesi kuitira ramangwana kushandisa, senge hesheni kana hofisi zvishandiso, yemubatanidzwa mutero mamiriro anozokutendera iwe kuti uite izvi neimwe mari pane yakazara kuruma iyo IRS inotora. Ngatitorei muenzaniso apo pane $ 100,000 yasara purofiti mubhizinesi. Kana sangano racho risina kuiswa kana kuitiswa kupfuura nemutero, huwandu ihwohwo hwaizove mutoro wevaridzi vebhizinesi pamitero yavo yemubhadharo uye vanobhadhariswa pamutero webracket yavo. Dai mari yaizosiiwa mubhizimusi rekushandisa mune ramangwana, varidzi vaigona kugovera hafu yemubhadharo kwavari vosiya imwe $ 50,000 mukambani yaizobvisiswa mutero pa15%, mutero wekambani. Izvi zvinochengetedza varidzi mari pakupera kwegore. Rangarira kuti dai iri yaive LLC iyo yose $ 100,000 yaizobvisiswa mutero pakudzoka kwemuridzi, kunyangwe mari yakagovewa kana kwete.

LLC Mutero Mubatsiro

Pakutanga isu takakurukura mune ino gwara kuti iyo LLC inogona kusarudza yayo mutero chinzvimbo neiyo IRS. Iwe unokwanisa kuisa seye Yakatemerwa Liability Kambani uye uve neinobatsira kupfuura kuburikidza nemutero kana iwe uri kutora zvese zvikwereti kunze kwebhizinesi uye kana izvo zvisiri mukana zvakare, unogona kusarudza yemakambani mamiriro emitero. Izvi zvichaisa iyo kambani munzvimbo iyo kupatsanurwa kwemari kunogoneka kune chimwe chikamu chebhizinesi rako.

Yakagadziridzwa Kuwedzeredzwa munaKurume 25, 2018