S Inkampani

Ukuqala kweshishini kunye neenkonzo zokukhusela iiasethi zobuqu.

Fumana

S Inkampani

Iqumrhu le-S yindlela yokuqamba ishishini ebizwa ngegama ngenxa yokuba yenziwe ngendlela enokuthi ihlangane, kwaye iwela ngaphantsi kwembonakalo, ye-IRS Revenue Code subchapter S. ngeendlela ezininzi, ifana kakhulu nequmrhu eliqhelekileyo, kodwa ngentsebenzo ethile efana neyeempawu ezinokuthi izuze iintlobo ezithile zemibutho yeshishini. Enye yezizathu zokuqala zokuphathwa njengesahluko S kwiArhente yeyokudlula irhafu. Ukudlula kwirhafu kubakho xa abaninizabelo behlawuliswa irhafu kwinqanaba lomntu ngamnye, njengentsebenziswano, kunokuba kuqala kwinqanaba lenkampani, emva koko kwakhona kwinqanaba lomntu ngamnye. Oku kunika abanini zabelo okubalaseleyo kuwo omabini umhlaba kwiimeko ezininzi-izibonelelo zokudlula kurhafu yentsebenzo elula, kunye noxanduva olunqabileyo kunye nokukhusela izinto zequmrhu.

Izibonelelo zeRhafu

Umbutho oqhelekileyo (okanye "C") ubizwa irhafu kwimali efunyenwe njengenkampani, emva koko nayiphi na inzala eyabelwe abanini zabelo baphinda babhatalwe ngerhafu yomntu ngamnye (malunga ne15% kwiirhafu ze-Federal). Oku kwaziwa njengengozi yokuhlawula irhafu kabini kwaye sesinye sezizathu eziphambili zobukho beS Corporation.

I-S Corporation, kwelinye icala, ayihlawuliswa irhafu kwinqanaba lenkampani. Endaweni yoko, kuyirhafiswa ngokusekwe kulwabiwo kubanini zabelo kumazantsi omnini zabelo. Into emele ukukhunjulwa kukuba le ntlawulo yerhafu yenzeka ukuba ingaba ayikho na indlela yokwabelana nabanini bezabelo. Oku kuthetha ukuba umvuzo urhafiswa kube kanye, njengokwabiwa kwabanini zabelo.

Le ndlela yokudlula kwirhafu inokuba kukuzonwabisa kunye nenkathazo. Umzekelo, masithathe inkampani yokuqikelela egama linguWallaby, Inc. Siza kuthi kukho amaqabane amathathu, uJohn, uJack, noJacob, uJohn ene-50%, uJack ungumnikazi we-25%, kunye noJacob i-25% eseleyo. IWallaby, Inc. ithole imali eyi- $ 10 yezigidi kunyaka ophelileyo njengengeniso. Ngexesha lerhafu, uJohn kuya kufuneka afune ibango le- $ 5 yezigidi, iJack $ 2.5 yezigidi, kunye noJacob $ okuseleyo kwe-2.5 yezigidi. Ukuba uJohn, njengomnini uninzi, uthatha isigqibo sokungayasali yonke ingeniso, uJohn, uJack kunye noJacobsabanalo uxanduva lwerhafu kwimali engeniso ngokungathi kusasazwe kwenziwa ngaloo ndlela, nangona kungekho namnye kwabathathu ofumene eyona nyani ukuhanjiswa kwemali. Le meko inokusetyenziswa gwenxa ngokusebenzisa oko kubizwa ngokuba "ngumdlalo otyibiliziweyo" lininzi lesibini (okanye amaqabane ngokudibeneyo) ukuzama ukutyhala isincinci okanye iqabane elingathandekiyo.

Kwishishini lendabuko, nangona kukho irhafu yokuqala yokudibanisa, akukho rhafu yokwahlulwa kwinqanaba lenzala nganye ngaphandle kokuba kusasazwe eyona nto.

Omnye umqobo kwiQumrhu le-S yinto yokuba inani labanini zabelo lilinganiselwe kwi-100, kwaye ukuba kukho kuphela umntu omnye ongabanini, kukho umngcipheko osoloko ukho wokuba i-IRS ingawunanzi umda kwisahluko S kwaye iphathe inkampani njengequmrhu eliqhelekileyo ngerhafu. Oku kunokwenzeka ngakumbi xa kukho naluphi na uhlobo lokutenxa kwimisebenzi ehlanganisiweyo.

S Iifasilithi zoRhwebo

Ukusekwa kombutho njengequmrhu le-S kukwathetha ukuba, ngokufana nomanyano lwendabuko, izinto ezikhoyo ezihlanganisiweyo kufuneka zijongwe. Izinto ezisesikweni zizixhobo ekufuneka zenziwe ngumphathi wequmrhu, amagosa, okanye abanini zabelo ukuze kugcinwe ukhuseleko oluhlawulwe ngokwenziwa kombutho. Ezi ziinkqubo ezibalulekileyo ezisebenzayo ukukhusela ii-asethi zakho zabalawuli beNkampani, amagosa kunye nabanini zabelo.

Ii-Formalities zingashwankathelwa ngolu hlobo lulandelayo:

  • IiNgxowa-mali zoMdibaniso kufuneka zigcinwe zahlukile kunye neeNgxowa-mali zoBuntu.
  • Kufuneka kubekho iiNtlanganiso zoNyaka zeBhodi yaBalawuli.
  • Kufuneka kubekho iMizuzu yeQumrhu kunye negosa elabelwe ukuba lithathe kwaye linyamekele imizuzu.
  • Lonke unxibelelwano oluhlanganisiweyo, iimvumelwano, kunye nokufunyanwa kwesicwangciso kufuneka kube kwifomu ebhaliweyo.

Kakhulu ingxoxo enzulu kunye neenkcazo zezinto ezisesikweni ezinokufunyanwa kwicandelo lethu eliqukethe a Uluhlu lwezinto eziHlanganisiweyo zoShishino. Ngapha koko, iyayichaza into yokuba ukubambelela kwimigaqo yobumbano kunyanzelekile ukuba isebenze ngempumelelo kulo naliphi na iqumrhu. Ezi zinto zibekiweyo zisebenza ukugcina uxanduva olulinganiselweyo kunye nezibonelelo zerhafu ezihlawulelwa yimo yeshishini.

Ukugcwaliswa kwe-Subchapter S Unyango

Amanyathelo ayimfuneko ukufezekisa inqanaba lomdibaniselwano we-S awahambelani kangako, kodwa kufuneka athathelwe ingqalelo ngononophelo ukuqinisekisa ukuba imeko iyanyanyezelwa ukuvavanywa kunye nezibonelelo zesimo ukuba ziyonwabelekile.

Ukuqala, umnini-zabelo wequmrhu elikhoyo, okanye umnini wenkampani entsha, kufuneka enze i-IRS IFom ye-2553, kunye nawo nawaphi na amaxwebhu asekhaya ukuba ilizwe elihlala kule ntlangano libona iinkampani ze-S (amanye amazwe aphatha onke amashishini ngokufanayo, ukanti abanye bavumela ukubonwa kwe-S kwaye balandele iindlela zerhafu ezifanayo). Ukuphunyezwa kunye nokufayilisha kolu nyulo kufuneka lwenzeke ngaphambi komhla we-16 wenyanga yesithathu emva kokuvalwa konyaka werhafu yombutho ukuze iqumrhu liqwalaselwe kwinqanaba le-S kunyaka werhafu okhoyo. Umbutho kufuneka uhlangane nesiqinisekiso se-S Corporation ngexesha leenyanga ezi-2.5 ezichaziweyo ngaphambili, kwaye bonke abaninizabelo kufuneka bavumelane ngesimo eso, kungakhathaleki nokuba ngaba banaso isitokhwe ngexa lokutshintsha kwesimo.

Ukuyeka imeko yonyulo ye-S

Ubume be-S bungasuswa ngokuzithandela ngokugcwaliswa kwengxelo efanelekileyo yokupheliswa. Olu hlobo lokurhoxiswa kobume benqanaba lunokwenziwa kuphela ngemvume kunye nemvume yabanini zabelo abaninzi. Inkqubo epheleleyo, nazo zonke iimfuno ezixhasayo zolwazi, inokufumaneka kwicandelo leMigaqo ye-IRS 1.1362-6 (a) (3) nakwimiyalelo yeFom ye-IRS 1120S, ukuBuyisa kweRhafu yeNgeniso yeRhafu ye-S Corp.

Ukurhoxiswa okungafunekiyo okanye ukuyekiswa komntu endaweni yesikhundla kunokwenzeka nangaliphi na ixesha iiarhente zoMthetho, ezinje nge-IRS okanye iBhodi yeRhafu yaseFreyistata, ukubhengeza ukwaphulwa kweemfuno zokufaneleka, okanye ukonakalisa kakhulu, nakuphi na ukusilela kokugcina imigaqo yobumbano ezisa umbuzo inqanaba elisemthethweni lezinto zombutho.

Ngubani ofanele Ukuzilungelelanisa njengeZiko leeNkonzo?

Ubambiswano, amaqela abatyali-mali, okanye kunye nabanini zabelo ababambeleyo abakhangela izibonelelo ezibini zokonwabela uxanduva kunye nokudlula kwirhafu kufuneka kuthathelwe ingqalelo imeko ye-S Corporation, ngokuxhomekeka ekubeni imigaqo yokufaneleka inokuhlangatyezwa kwaye igcinwe. Zininzi izibonelelo zokufunyanwa kule ndlela yombutho, nangona esi sisigqibo ekufuneka senziwe ngoncedo lwengcali enolwazi kwi-subchapter S Corporations.

Iqumrhu le-S (elibizwa ngokuba libalulekile ngenxa yombutho ohlangabezana neemfuno ze-IRS ukuba zirhafwe phantsi kweCandelwana S leKhowudi yeRhafu yangaphakathi) liqumrhu apho unyulo lwerhafu yomgaqo-siseko lwenziwe ngenjongo yokuba luphathwe njengodlulayo. -umbutho ophumelelayo ngeenjongo zerhafu, njengobambiswano olunengeniso okanye ilahleko “edlula” kwimbuyekezo zerhafu yabantu (ngokuthe ngqo kutyalo-mali lwabo okanye ubunini kwinkampani), ngelixa libonelela ngokukhuselwa okufanayo kwiasethi kunye kwimfanelo njengeziko lemibutho yendabuko. Abanini zabelo bayakuhlawula irhafu yengeniso yomntu esekwe kwinzuzo yombutho we-S, kungaqwalaswanga ukuba ingeniso isasazisiwe na, kodwa bayakuphepha "irhafu kabini" ehambelana nendibano yemveli (okanye "C" iqumrhu).

Umahluko omkhulu phakathi kweArhente yemveli kunye neZiko leS

Ngenxa yoku "kudlula" kulwakhiwo lwerhafu, iqumrhu le-S alixhomekeki kwirhafu kwinqanaba lendibaniselwano, kungoko ke lithintela imingcipheko "yerhafu kabini" (kumgangatho oqhelekileyo okanye wendabuko, ingeniso yeshishini kuqala irhafiswa kwinqanaba lenkampani. , ukuhanjiswa kwengeniso eseleyo kubanini-zabelo kubhatalwa kwakhona njenge "ngeniso" yobuqu) efunyanwa yimibutho eyi-C.

Ngokungafaniyo nezahlulo zeC ezihlawulelwa irhafu kwirhafu ye-15.00%, izahlulo zeS (okanye ngakumbi ezibizwa ngokuba “yiDistributions”) zirhafiswa kwirhafu yomnini zabelo. Nangona kunjalo, isahlulo sombutho siphantsi kwerhafu ephindwe kabini ekhankanywe apha ngasentla. Ingeniso kuqala irhafiswa kwinqanaba lokudibana ngaphambi kokuba isasazwe njengesahlulo kwaye ke irhafiswe njengengeniso xa inikezelwa kubanini-zabelo.

Umzekelo, i-Cogs Inc, yenziwa njengequmrhu le-S, yenza i-20 yezigidi zeerandi kwimali engenayo kwaye ungumnikazi we-51% nguJack kunye ne-49% nguTom. Ukubuya kukaJack kwirhafu yakhe, uya kuxela i-10.2 yezigidi zeerandi kwingeniso kwaye uTom uza kunika ingxelo ngesigidi se-9.8 yezigidi. Ukuba uJack (njengoyena mnini mninzi) uthatha isigqibo sokungasasazi iingeniso zengeniso, bobabini uJack noTom basaya kuba noxanduva lwerhafu kwimali engenayo ngokungathi kusasazwe kwenziwa ngaloo ndlela, nangona bengafumananga naluphi na uhambiso mali. Lo ngumzekelo 'wokudlala-umdlalo' onokusetyenziswa ukuzama ukugxotha iqabane elincinci.

IiNjongo zeShishini zeZiko leeNkampani

Ukuba nenqanaba lombutho kubonelela ngeenzuzo ezimbalwa zombutho. Okokuqala nokuphambili, ewe, yinjongo yokufikelela kuxanduva olulinganiselweyo, okanye ukunciphisa ifuthe lamatyala ezomthetho, okanye ezinye iindlela zamatyala ezenziwe ngabanini bezabelo, ngokuchasene nabanini zabelo, kunye nokukhusela ngokuchasene nabo bechaphazela ishishini xa lilonke, okanye bonke abanye abaninizabelo njengabodwa. Esi sibonelelo sokhuselo lweasethi siyinyani nakwimbumba yemveli kunye nombutho uS. Okungakumbi ngakumbi ekukhetheni kwequmrhu leS yinzuzo yokudlula kurhafu. Ngelixa kukho ukusikelwa umda kwinani labanini zabelo abanokufunyanwa libumba ukuze kufezekiswe iimfuno ze-IRS zesimo seZiko, uninzi lweenkampani ezilingeneyo ubungakanani (ubukhulu becala, ingabi ngaphezu kwe-75 ukuya kwi-100 yezabelo) ezikhethiweyo irhafu njengequmrhu le-S kuba ivumela abanini zabelo bafumane umvuzo omkhulu wengeniso yeshishini. Umbutho unokudlula ingeniso ngqo kubanini zabelo kwaye unqande irhafu kabini ehambelana nolwabiwo lweenkampani zikarhulumente, lo gama isanandipha izibonelelo zomsebenzi wobumbano.

Imeko yeZiko loNyulo

Imeko yokunyula kwiqumrhu leS inezinto ezinokubangela irhafu. Isimo se-S sivumela abanini zabelo ukuba benze izicelo zenkampani kunye nelahleko kwimbuyekezo yengeniso yomntu ngamnye. Ukuze ukhethe imeko ye-S, umntu kufuneka aqale ngokudibanisa njengeqhekeza C ngokubanzi kwaye emva koko afayile ifom ye-IRS ye-2553. Ukuba usanda kufaka, umbutho wakho unokufaka ifayile yesimo se-S ngalo naliphi na ixesha kulo nyaka werhafu ngaphakathi kweentsuku ze-75 zomhla wokufakwa kwakho. Ngaphandle koko, eli nyathelo malithathwe ngoMatshi 15 ukuba umdibaniselwano ungumrhafi werhafu yonyaka, ukuze unyulo luqale ukusebenza ngalo nyaka werhafu. Umbutho unokuthatha isigqibo sokunyula imeko yobumbano ye-S, kodwa isigqibo asizukuqala kude kube ngunyaka olandelayo.

Isilumkiso somvuzo ohanjiweyo

Ingeniso efunyanwa nje ngulo naliphi na ingeniso eliveliswa kutyalo-mali; okt isitokhwe, iibhondi, utyalo-mali lohlobo, imali ethengiswayo, njl njl. Ingeniso esebenzayo yenziwa ziinkonzo ezinikezelwayo, iimveliso ezithengisiweyo, njl. njl. Kubalulekile ukuqinisekisa ukuba ingeniso yombutho wakho we-S awudluli kwi-25% yeerisithi zenkampani ngaphezulu kweminyaka emithathu ilandelelana; Kungenjalo inkampani yakho inokuba sengozini yokutshitshiswa kwesikhundla sayo yi-IRS. Olona khetho lubhetele ukuba ishishini lakho kulindeleke ukuba lifumane ingeniso enkulu inokuba lishishini.

Ukulungela imeko yeQumrhu leeNkampani

Ukwenzela ukulungela imeko yombutho we-S amanyathelo amancinci afunekayo kufuneka afezekiswe. 1. Umbutho kufuneka ubunjwe njengelizwe jikelele, ngenzuzo yeklasi yeC. 2. Qiniseka ukuba iqumrhu lakho likhuphe kuphela iklasi enye yesitokhwe. 3. Bonke abaninizabelo bangabemi baseMelika okanye abahlali abasisigxina. 4. Akunakubakho ngaphezulu kwe-75 yezabelo. 5. Inqanaba lemali engenayo yombutho wakho ayidluli i-25% yomyinge weerisithi ezinkulu. 6. Ukuba umbutho wakho unorhafu wokuphela konyaka yerhafu ngaphandle kukaDisemba 31, kufuneka wenze ifayile yemvume kwi-IRS. Ukuba umbutho wakho uhlangane konke oku kungasentla, unokufaka ifom ye-2553 nge-IRS ukukhetha imeko ye-S.

S Corporation nxamnye ne-LLC

Inkampani eneTyala elinoMda inokuba yeyabanini (babe "njengamalungu") amaqumrhu, amanye ama-LLC, ubudlelwane bentsebenzo, amatrasti kunye nabangengabemi base-US, abaphambukeli abangahlaliyo. Umbutho we-S, kwelinye icala, unokuba ngabemi base-US kuphela okanye abaphambukeli abasisigxina. I-LLC inokunikezela ngamanqanaba ahlukeneyo / iiklasi zobulungu ngelixa iqumrhu le-S linokubonelela ngodidi olunye kuphela. I-LLC inokuba lineliphi na inani lamalungu kodwa umbutho uS ubekelwe umda kuma-75 ubuninzi kwizabelo ze-100 (kuxhomekeke kwimithetho yelizwe ekwenziwa kuyo). Xa izabelo zenkampani ye-S zibanjelwe kwityala lomntu (hayi elishishini), izabelo zesitokhwe ziyinto yexabiso enokuhlanjwa. Xa ilungu le-LLC libekwa ityala lomntu (hayi elishishini), kukho izibonelelo zokukhusela indawo yokuba lilungu ekubeni ithathwe kulowo mntu.

Imicimbi yezomthetho ekufanele iqwalaselwe kunye neZiko leNkonzo

Ukuqiniseka, kukho amanyathelo athile olawulo kunye neemfuno ezifuna ukufezekiswa ngaphambi kokuba ishishini liphathwe njengequmrhu le-S. Okokuqala, izabelo zeshishini esele likho (okanye umsunguli wombutho omtsha) kufuneka zenze unyulo lokuba ngumbutho S kwiFom ye-IRS 2553 (kunye nefom ehambelanayo yelizwe apho kufakwe khona inkampani) ngaphambi komhla we-16 kwinyanga yesithathu elandela ukuvalwa konyaka werhafu ye-C ukuba unyulo lusebenze kulo nyaka werhafu. Umbutho weC kufuneka ulingane njengequmrhu elifanelekileyo ngeli xesha leenyanga ze-2 1 / 2 kwaye bonke abaninizabelo ngezo 2 1 / 2 inyanga kufuneka bavume, nokuba abanini isitokhwe ngexesha lonyulo. Ukuba unyulo lufakiwe emva komhla we-15th kwinyanga yesithathu yonyaka werhafu, unyulo luya kuba lonyakamali olandelayo kwaye bonke abaninizabelo ngexesha lonyulo kufuneka bavume.

Ukupheliswa kweMeko yeQumrhu

Ukupheliswa ngokuzithandela kunyulo lwe-S kwenziwa ngokufaka ingxelo kwiZiko leNkonzo apho unyulo lwantlandlolo lwalugcinwe ngokufanelekileyo. Ukurhoxiswa kunokwenziwa kuphela ngemvume yabanini zabelo abathi, ngexesha kushenxisiwe, babambe ngaphezulu kwesiqingatha senani lezabelo ezikhutshelweyo kunye nezabelo ezishiyiweyo zesitokhwe (kubandakanywa isitokhwe esingavulanga) sombutho. Kukho ulwazi oluthile ekufuneka lubandakanyiwe kwingxelo kwaye olu lwazi luchaziwe kwicandelo le-1.1362-6 (a) (3) nakwimiyalelo yeFom ye-IRS 1120S, ukuBuyisa kweRhafu yeNgeniso yeRhafu ye-S Corp.

Ukurhoxiswa kunokuchaza umhla wokuqala onqamlezileyo ngalo mhla okanye emva komhla wokufakwa kwengxelo. Ukuba akukho mhla uchaziweyo kwaye ukurhoxiswa kufakwa ngaphambi komhla we-15th kwinyanga yesithathu yonyaka werhafu, ukutshitshiswa kuya kusebenza kunyaka werhafu okhoyo. Ukuba ukurhoxiswa kufakwa emva komhla we-15th kwinyanga yesithathu yonyaka werhafu, ukutshitshiswa kuya kusebenza kunyaka olandelayo werhafu.

Ngaba kufanele ukuba ndicwangcise ishishini lam njengeZiko leeNkonzo?

Ukuba unqwenela ukuba umbutho wakho ube nabanini zabelo abangaphezulu kwesimbambini (kodwa ungaphantsi komda kwisimo sakho) kwaye unokuzixabisa izibonelelo zokudlula kwirhafu ngelixa kwangaxeshanye uqonda imingcipheko enokubakho ekubandakanyekeni “kwirhafu ngaphandle kokubalwa” Uhanjiso, ”kwaye uyahlangabezana neemfuno zomthetho ezichazwe apha ngasentla, ke indibaniselwano yeS ingahamba indlela ende yokwenza ukuba ishishini lakho lenze inzuzo kunye nomtsalane kubatyalimali abalungileyo.