Ukuqwalaselwa kweRhafu

Ukuqala kweshishini kunye neenkonzo zokukhusela iiasethi zobuqu.

Dityaniswa

Ukuqwalaselwa kweRhafu

Siza kuvavanya umahluko ophambili, izibonelelo kunye nezibonelelo zokuqwalaselwa kwerhafu ebalulekileyo yokubandakanya kunye nokuthelekisa iiNkampani kunye neeNkampani ezinamatyala amancinci. Ezi zinto zimbini zabelana ngeempawu kwaye zinomahluko obanzi ekufuneka ulinganiswe ngononophelo.
"Ayizizo zonke izibonelelo zerhafu ezenziwe ngokulinganayo. Ukufumana indibaniselwano elungileyo yakho kubalulekile."

Kuya kufuneka siphume kancinci ukusuka nje ekuxoxeni ngamaQumrhu xa kuthelekiswa nee-LLC kwaye kubandakanya nequmrhu elinoluhlu olwahlukileyo lwerhafu, iSahluko S seNkampani. Inkampani esemgangathweni "C" irhafiswa kwinqanaba lokudibana. Oku kuthetha ukuba iqumrhu lifaka ifom yerhafu kwaye lihlawule irhafu. Abanini zabelo beC C bahlawula irhafu kwingeniso nakwisabelo esivela kwishishini. Oku kuthetha ukuba abanini zabelo baphantsi kwento ebizwa ngokuba "kukurhafiswa kabini". I-IRS inecandelo lekhowudi yetax yoShishino, xa ufaka kwaye ugcwalisa ifom ye-IRS, evumela ukudlula kwirhafu, ekwanayo nemida ethile, esiza kuthetha ngayo ngokufutshane. Ukugcwalisa iFom ye-IRS ye-2553 kunye nokufaka isicelo soNyulo oluchaza ngokutsha indlela elirhafiswa ngayo iqumrhu. Ingeniso idluliselwa kwiNkampani kwaye inzuzo kunye nelahleko zixeliwe kwirhafu yabanini zabelo. Oku kuyafana nobunini bobunini kunye nentsebenziswano. Esi sisibonelelo esihle kwamanye amashishini, kubandakanya amandla eQumrhu ukukhusela, kunye nerhafu efanelekileyo. Ukusikelwa umda linani lezabelo kwaye ngubani / nokuba yintoni enokuba ngumnini zabelo. Imibutho yeC inokuba nenani elingenamkhawulo labanini zabelo kwaye elinye iqumrhu linokuba ngumnini zabelo kwaye livule nocango kubatyali mali bamanye amazwe, abanabanini bezabelo. Imibutho ye-S kufuneka ibe yeyabantu basekhaya kwaye ibekelwe umda kubanini zabelo abangama-75. Kwiimeko ezininzi kumashishini amancinci, oku akungomda. Amathuba kukuba ukuba uza kubandakanya kwaye unabaninizabelo abangaphezu kwama-75, ukuba uyakuba nale nkqubo yenziwa ngumkhosi omncinci wamagqwetha.

Ukuthelekisa imeko yeRhafu xa ufaka

Kwangoko kwi-bat, iNkampani yeTyala elinoMda yeyona nto ibhetyebhetye xa kufikwa kwirhafu, zininzi iindlela onokukhetha kuzo. Ngokuzenzekelayo i-LLC ihlawuliswa irhafu njengobunini babanini, kubanini abangabanini be-LLC, okanye ubuhlakani, beenkampani ezininzi zabanini. Imibutho yerhafu irhafiswa njengeziko elahlukileyo, ngokuzenzekelayo. Umbutho uhlawula irhafu yengeniso kunye nabanini zabelo kwingeniso. Imibutho ye-S luhlobo olukhethekileyo lwe-IRS oluvumela ukudlula kwirhafu kubanini zabelo kwaye le kuphela kwendlela yerhafu.

Xa ufaka, into ephambili yokubandakanywa zizibonelelo zerhafu. Ukuncitshiswa kweendleko zeshishini eziyimfuneko kudidi kubonelela ngesiqabu kulungiso lwerhafu iyonke kwingeniso yakho yeshishini. Imibutho kunye nee-LLC ziyahluka ngokuncitshiswa okuvunyelweyo xa kuziwa kwizicwangciso zesibonelelo somqeshwa, igalelo kumhlala-phantsi nakwezempilo. Umzekelo, abanini zabelo bangadonsa izicwangciso zempilo, ngelixa amalungu e-LLC ahlawula irhafu yengeniso kuloo galelo njengengeniso. Asiyi kwenza uthelekiso ngecala kunye nokuncitshiswa kwe-IRS okuvunyelweyo phakathi kweentlobo zezinto ezibandakanyiweyo kunye nokuhlelwa kwerhafu apha, nangona kunjalo siza kubonisa imeko-bume kwaye sigcine ukugxila ekwenzeni isigqibo esifanelekileyo kuwe xa ukhetha ukufaka ishishini.

Rhafu yeNkampani eNamatyala

Le meko imalunga nokulunga njengoko ifika. Ngokuzenzekelayo yonke inzuzo kunye nelahleko zidluliselwa kwishishini kubanini bazo, abathi baxele ingxelo yabo yerhafu. Oku kuyafana nomphathi wedwa okanye ubuhlakani. Irhafu elula kakhulu. I-LLC inokufaka iifayile kuluhlu lweerhafu ezahlukeneyo ngokulungiselela iFom ye-IRS 8832. I-LLC inokukhetha ukurhafiswa njengeQumrhu. Ngapha koko, ukuba i-LLC inolu nyulo, inokukhetha iSahluko S ngokunjalo. Ukurhafiswa njengequmrhu elingu-S.

Kutheni le nto unokukhetha iirhafu ezihlanganisiweyo kwi-LLC?
C Imibutho iyarhafiswa kwinzuzo eseleyo kwishishini ekupheleni konyaka. Ixabiso lerhafu lelo leNkampani, lingaphantsi kunelo lomntu. Oku kunokusetyenziswa njengesixhobo sokukhusela iiasethi, izibonelelo zomthetho ze-LLC zikhusela iiasethi zenkampani kwimeko apho ilungu limangalelwe. Esinye isitshixo kwiQumrhu kunye nerhafu kukuba unokukhetha unyaka-mali xa ubandakanya, nangona kunjalo oku kungatshintshwa kamva ngamaphepha athile. Le yinyanga kwaye unyaka wakho werhafu uphela ngomhla wokugqibela kuloo nyanga. Oku kuvula ucango lokonwaba ngakumbi, ukuze ukwazi ukushenxisa ingeniso yomntu ukusuka kunyaka omnye uye komnye. Xa ufaka iS S Corporation, uya kuba nokuphela konyaka wekhalenda ke oku akunakwenzeka. Amashishini anyula i-LLC ukuba ahlawuliswe irhafu njengoMbutho unokukhetha unyaka wokuphela konyaka-mali wokunyuka kokuguquguquka kwezemali ngokubhekisele kwirhafu. Imibutho inokubhala i-100% yeendleko zonyango kubaqeshwa nakwabo baxhomekeke kubo. I-LLC ekhetha ukurhafiswa njengeNkampani inezibonelelo ezifanayo.

Kutheni le nto unokukhetha i-S Corporation kwirhafu kwi-LLC?
Imibutho ye-S lukhetho olomeleleyo kumashishini asebenzayo. Amashishini emivuzo engenayo athambekele ekubeni bhetyebhetyebhetyebhetyebeke kwiNkampani eNamatyala aMatyala I-S Corporation iya kuba nomhla wokuphela konyaka wekhalenda ngoDisemba, njengonyaka wokuphela komntu wonyaka werhafu. Oku kuvula ucango lokuba abanini zabelo bazihlawule ngokwabo umvuzo osengqiqweni kwaye bathathe izabelo kwishishini. Ulwabiwo alunanto yoKhuseleko lweNtlalo kunye neerhafu zonyango. Le yi-15.3% yokonga kumvuzo ofunyenwe njengokwabiwa kwezabelo.

Olunye Uqwalaselo lweRhafu ye-LLC

Uxanduva olulinganiselweyo olubonelelwe ngoyilo lwe-LLC sisibonelelo esibonakalayo esilibonisayo. Ukongeza, kunokubakho izibonelelo ezinkulu ngokubhekisele kubhetyebhetye apho i-LLC inokuhlawulwa khona. Amalungu e-LLC anokuthi, ngokusebenzisa indlela "yokujonga ibhokisi", akhethe ukuba i-LLC yabo ihlawuliswe irhafu njenge-C okanye, ngokugcwalisa ifom eyi-2553 kwangexesha, njengequmrhu lakwa-S. Ngokuzenzekelayo i-LLC ihlawuliswa irhafu njengepropathiyorship eyodwa ukuba ingumnini-mnini we-LLC, okanye njengentsebenziswano ukuba inabanini ababini okanye nangaphezulu. Zonke iinketho kufuneka zivavanywe ukufumanisa ukuba yeyiphi indlela ebonelela ngoncedo olukhulu lwerhafu. Nokuba yeyiphi indlela yerhafu, ikhaka lamatyala asemthethweni lihlala likhona.

Ukhetho loHlelo lweQumrhu (ukugcwalisa ifom 8832)

I-IRS yenze ifom yokujongana nendlela apho i-LLC izokuphathwa ngayo ngerhafu: ifom "yokujonga ibhokisi", ifom ye-8832. Iyenza lula kakhulu inkqubo eyake yanzima yokuvumela amalungu e-LLC ukuba anyule indlela angathanda ukuba iziko labo liphathwe ngerhafu. Zombini ii-LLCs ezingatshatanga kunye namalungu amaninzi anokusebenzisa le fomu. Nangona uninzi lwamaxesha amaninzi amalungu e-LLC anqwenela ukuphathwa njengequmrhu le-S okanye ubuhlakani ukuze uxhamle kudluliso lwerhafu, oku akufuneki kuthathwe ngokuzenzekelayo njengoko, ngokufanelekileyo, onke amalungu olwahlulo lwerhafu lwee-LLCs kunokuba ngcono- bakhonzwe kwifom yefom 8832 njengokhetho oluqinisekisayo lwendlela abafuna irhafu iziko labo.

I-LLC irhafiswa njengeNtsebenziswano okanye iS S

Ii-LLCs ezinamalungu angaphezu kwelinye zihlala zihlelwa njengobambiswano ngeenjongo zonyango, nangona kungagunyaziswanga. Ilungu elinamalungu aliqela elinokuthi linyule ukuba liphathwe njengequmrhu lika C okanye le-S, kodwa liyakuphulukana nokudlula kwezibonelelo zerhafu ezihlawulwa kunyango lwerhafu yobambiswano kunye nonyango lwerhafu yombutho, kwaye lilinganiselwe ngokubhekisele kumalungu angakanani kwaye kuthintela ubunini babemi abangabemi / abemi njengabahlali kunye nerhafu yombutho we-S. Ngokuxhomekeke kwisahlulo se-K seKhowudi yeNgeniso yangaphakathi elawula ukurhafiswa kwamaqabane kunye nentsebenziswano, inyula ukuba i-LLC yakho ihlawuliswe irhafu njengentsebenziswano iya kuyihlawula kuphela kwiRhafu yeNgeniso ye-Federal kwinqanaba leqabane, nelungu ngalinye linika ingxelo ngesabelo salo ngasinye into kwinzuzo ye-LLC, ilahleko, umvuzo, ukuncitshiswa, okanye ikhredithi kwimbuyekezo yakhe yerhafu.

Izithintelo kubulungisa nakwindlela eyinkunzi yombutho we-S inokunciphisa umda ubhetyebhetye ekucwangciseni ngobuchule inkampani yakho, ngakumbi ukukhula, utshintsho kwiindidi zesitokhwe, ukuhanjiswa kweshishini phakathi kwamanye amazwe, njl. Phakathi kwezi zithintelo, umzekelo, Isithintelo sokuba umbutho we-S awunakuba nabanini zabelo ngaphezulu kwe-75, kwaye abanini zabelo banokuba ngabantu ngabanye kunye namacandelo (ezinye iitrasti, kodwa hayi eminye imibutho). Omnye umda kukuba umbutho we-S unokukhupha kuphela iklasi enye yesitokhwe, ke oko kuthintele ukuguquguquka kwe-LLC kwinto yokuba inokuba namanqanaba ohlukeneyo obunini bomdla.

Isiseko selungu leLungu kwi-LLC

Amalungu ee-LLCs arhafiswa njengobuDlelwane afumana isiseko kwimidla yabo ye-LLC kwimirhumo / kwiintlawulo zomdla wabo wobulungu. Ilungu ngalinye okanye iqabane linesiseko kubambiswano lwalo olwahlukileyo kwisiseko sobambiswano kwiiasethi zalo. Umdibaniselwano wenzala uphathwa njengomdla kwinto eyahlukileyo ethelekiswa nesitokhwe kwiqumrhu. Ilungu kufuneka lazi isiseko somdla wakhe ngenxa yeenjongo zerhafu, kubandakanya:

  • Ukwenza ikhompyuter inzuzo okanye ilahleko yakhe xa ethengisa okanye eyeka inzala
  • Ukwenza ikhompyuter inzuzo okanye ilahleko kusasazo oluvela kwi-LLC
  • Ukuchonga isiseko sakhe kwipropathi esasazwe yi-LLC
  • Ukuchonga elona xabiso liphezulu lelahleko yobambiswano anokuyithatha

Xa kuthengwa inzala yobulungu beNkampani eNamatyala eTyala, umthengi angonyusa isiseko serhafu kwizinto zakhe zexabiso ezingabalulekanga ukubonisa ixabiso elithengiweyo ngokuhambelana nekhowudi yengeniso yangaphakathi yeCandelo 754. Akukho lungelelwaniso lunye olufumanekayo kubathengi be "S" okanye "C" isitokhwe seshishini.

Unikezelo lwaMalungu

Ilungu ngokubanzi linokufumana ulwabiwo lwepropathi yobambiswano ngaphandle kokubona inzuzo okanye ilahleko. Ulwabiwo luthathwa njengokurhoxiswa okungarhafiswanga kotyalo mali lwelungu ukuya kwinqanaba lomdla wakhe kubulungu.

Ilungu, nangona kunjalo, liyayamkela inzuzo kulwabiwo lwangoku ukuba lingaphezulu kwenqanaba lotyalo-mali okanye inzala kwi-LLC. Iqabane alinakho ukwamkela ilahleko kunikezelo lwangoku, nangona linokuthi libone ilahleko kunikezelo oluqukethe kuphela iiasethi ezingamanzi, imali, okanye izinto ezingafunyanwa. Ilahleko iya kuncitshiswa umahluko phakathi kwesiseko selungu somdla wakhe kunye nesixa sonikezelo. Ezi nzuzo okanye ilahleko ziphathwa njengeengeniso eyilahleko okanye ilahleko ngerhafu.

Iziphumo zeRhafu zeGalelo leNkunzi

Iminikelo yemali kwi-LLC ayihlukanga kangako kunikelwe ngemali kwiqumrhu okanye kwintsebenziswano. Akukho nzuzo okanye ilahleko yamkelweyo, kwaye isiseko somnikeli kwisitokhwe okanye inzala ayifumanayo ithathwa njengelingana nemali ayikhuphileyo. Ukunikezela ngepropathi, nangona kunjalo, kunefuthe elahluke kakhulu. Kwi-LLC, inzuzo okanye ilahleko kwipropathi enikelweyo iyamiswa de ubuhlakani buthengise loo asethi okanye ilungu elinegalelo lithengise isabelo salo kwi-LLC. Ilungu elinegalelo aliyamkeli inzuzo okanye ilahleko ngexesha lokunikela, nokuba yipesenti yobunini bayo evunyelwe sisivumelwano sokusebenza. Xa i-LLC ithengisa ipropathi enikelweyo, inzuzo okanye ilahleko ebingakhange yamkelwe ekuqaleni ngoku yamkelwe kwaye yabelwa ilungu elincedisayo.

Oku kwahluke ngokuthe ngqo kukudluliselwa kwepropathi exabisekileyo kwi-C okanye kwi-S corporation ngokutshintshiselana ngenzala yesitokhwe. Kule meko intengiselwano ihlawuliswa irhafu ngaphandle kokuba umnikeli ulawula iqumrhu ngobunini be-80% yesitokhwe.

Kwishishini lika-C, iqumrhu lihlawuliswa irhafu kuyo nayiphi na inzuzo okanye ilahleko xa lilahla ipropathi enikelweyo, nangona kungasayi kubakho ziphumo zerhafu kubanini zabelo. Kwiqumrhu elingu-S, ukufumana okanye ilahleko iqumrhu eliyibonayo xa lilahla ipropathi idlulela kubanini zabelo ngokuthe ngqo kubunini / kubanini botyalo-mali lwabo. Inzuzo okanye ilahleko ayabelwanga kumnini zabelo.

Ezi meko zibonisa ukuba kutheni kubalulekile ukuba uqonde uhlobo lweshishini apho inkampani yakho izakuzibandakanya kwaye yeyiphi imodeli yerhafu efanelekileyo kwi-LLC yakho.

Irhafu yeRhafu yeNgeniso kunye neLahleko

Ukuthetha ngokungqongqo ngokwemigaqo yerhafu, i-LLC, xa irhafiswa njengentsebenziswano okanye isabelo sodwa asiyonto eyahlukileyo yokuhlawula irhafu emehlweni e-IRS. Ilungu ngalinye lizimeleyo ngokwahlukeneyo kwaye linoxanduva lokuhlawula irhafu kwisabelo sayo se-LLC (inzuzo, ilahleko, ukuncitshiswa kunye neekhredithi). Ilungu ngalinye kufuneka linike ingxelo ngesabelo salo kwirhafu, kwaye uxanduva ngalunye lwerhafu lugcina isimilo esasinaso xa sasifunyenwe okanye sifunyanwa yi-LLC. Ukugqithiselwa kwezinto kumalungu kuthetha ukuba ingeniso iyathintela ukurhafiswa kabini, kwaye ilahleko inokubuyisa ingeniso yelungu elinokuvela kweminye imithombo.

Ngokwahlukileyo ngokuthe ngqo, iqumrhu eli-C liziko elahlukileyo ngeenjongo zerhafu kwaye kunjalo, kufuneka lihlawule irhafu yalo. Ingeniso kunye neenzuzo zirhafiswa kwinqanaba lokudibana xa ufumene, emva koko urhafiswa kwakhona xa usasazwa kubanini zabelo abohlukeneyo njengezabelo. Isahlulelo sihlala sihlawuliswa irhafu njengomvuzo, nokuba ngowuphi umthombo. Ke ngoko, xa usasaza inzuzo yequmrhu, kunokuba luncedo ukuhlawula isibonelelo njengomvuzo okanye ibhonasi endaweni yesahlulo, esitsalwa irhafu kumbutho.

Imibutho yorhulumente irhafiswa ngendlela efanayo nobambiswano. Umthwalo werhafu ogciniweyo kumvuzo ohlanganisiweyo we-S udlula uye kubanini zabelo. Isabelo ngasinye sinika ingxelo yepesenti yesabelo sengeniso kwimbuyekezo yakhe yerhafu. Nangona kunjalo, umvuzo ungabonakaliswa kwakhona. Umzekelo, ukuba iqumrhu lakwa-S lifumana inzuzo eya kuthi irhafiswe njengomvuzo oqhelekileyo ukuba ifunyenwe ngumntu, umbutho we-S ungayihlawula umvuzo "njengokwabiwa kwabanini zabelo." Xa umntu efumene intlawulo ngale ndlela, banokuphepha ukuKhuselwa kweNtlalo kunye neRhafu ye-Medicare, okwangoku eyi-15.3% yokonga irhafu. Umntu makanyathele ngononophelo kunye ne-LLC njengequmrhu le-S kuba i-LLC inokuhlawulwa irhafu njengequmrhu le-C, nokuba unyulo lwe-S lwenziwe, ukuba iimfuno azifezekiswanga kwaye ziqhutywa njengequmrhu eliqhelekileyo. Umzekelo, ukuba iziko linomnini welinye ilizwe nje liya kuthathwa njengequmrhu elingu-C ngerhafu. Kwangokunjalo, ukuba uhlobo lomvuzo olugqithisileyo luveliswa ziiasethi zenkampani okanye ukuba umbutho ulahla iiasethi ezazakhele inzuzo xa unyulo lwenziwe ukuba luphathwe njengequmrhu le-S, i-IRS inokubona kufanelekile ukurhafisa i-LLC njenge-C indibaniselwano.

Ukupheliswa kwe-LLC

Utshintsho kubunini bezabelo ezihlanganisiweyo aluyiphelisi i- "C" okanye i- "S" Corporation ngeenjongo zerhafu yaseburhulumenteni, ngaphandle kokuba utshintsho lubandakanya abanini bamanye amazwe. Kuba i-LLC enamalungu amaninzi inokuthi ithathelwe ingqalelo njengeNtsebenziswano, ixhomekeke kuMgaqo wokuPheliswa kwe-IRC Icandelo 708 (b). I-LLC iphelisa iinjongo zomthetho weRhafu yeNgeniso ye-Federal nanini na xa iipesenti ezingama-50 okanye ngaphezulu komdla kwimali eyinkunzi kunye nenzuzo zithengiswa kwisithuba seenyanga ezili-12. Oku kuthetha ukuba nangona i-LLC isenokuba ikhona phantsi koMthetho kaRhulumente, ngerhafu, iyayeka kwaye iphinde iqale. Oku kunesiphumo esifanayo sokuseka iziko elitsha ngeenjongo zokunikwa kwengxelo, kwaye kuzisa unyaka werhafu we-LLC wangoku.

Ulwahlulo lweRhafu

Zine iindlela eziphambili zokurhafiswa kwe-LLC eMelika:

  • Njengobunini babanini
  • Njengentsebenziswano
  • Njengecandelo leC
  • Njengequmrhu le-S

Eli nqaku libonelela ngolwazi kunye nemizekelo yeendlela ezine ezihlawuliswa irhafu kwinkampani enamatyala. Inqaku liphela ngesishwankathelo sokuba kutheni umntu enokukhetha enye indlela yerhafu ngaphezulu kwenye.

I-LLC irhafiswa njengeSole Proprietorship okanye ubuhlakani

Ngokuzenzekelayo ukuba i-LLC inelungu elinye ("umnini") iyakuhlawuliswa irhafu njengobunini bayo. Ngokunjalo, ukuba inamalungu amabini okanye nangaphezulu iya kurhafiswa ngokuzenzekelayo njengentsebenziswano ngaphandle kokuba ukhethe ngenye indlela. Xa irhafiswa njengokuphela kobunini okanye ubuhlakani, ingeniso kunye nokuncitshiswa kungena kumalungu enkampani. Ukuhamba ngokurhafisa lolona khetho lonyango olukhethekileyo kubatyali bezindlu ngokuthengisa kubacebisi abaninzi ngerhafu kuba irhafu iyakuncitshiswa. Kungenxa yokuba ukuncitshiswa kwerhafu yokuthengiswa kwezindlu nomhlaba kunye nezinye izibonelelo zerhafu zihamba ziye kubanini be-LLC. Kwaye akuyi kubakho rhafu yengeniso kwinkampani ngokwayo.

Kubalulekile ukuba uqaphele ukuba indlela ehlawulwa ngayo irhafu kwaye ikukhusela njani ngokusemthethweni yimicimbi eyahlukileyo. I-LLC yerhafu njengokuphela kobunini bayo okanye ubuhlakani isenokubonelela ngokhuseleko olukhulu lomthetho. Ngelixa, ubunini babodwa kunye nentsebenziswano ngokwabo, (amashishini anjalo angengawo amashishini okanye ii-LLC's) anikezela ngoncedo oluncinci, ukuba lukhona, lokukhusela uxanduva kubanini bamashishini.

Nanku umzekelo. UJohn ngumtyali mali wezindlu. Useka i-LLC enye kwipropathi nganye, okanye iqela leepropathi. Ke ngoko, xa kukho isimangalo esivela kwipropathi enye, ityala alincamathisi iipropathi kwezinye ii-LLCs zikaJohn. Ukongeza, xa uJohn emangalelwa ngokobuqu, njengokuphahlazeka kwemoto apho uJohn amangalelwa ngaphezulu kwemida yakhe yeinshurensi, kukho izibonelelo zokukhusela iiasethi kwimimiselo enje yokuba izinto ngaphakathi kwinkampani kaJohn zikhuselwe ekubeni zithathwe kuye.

UJohn ukonwabela izibonelelo zerhafu ezinikezelwa yimibutho yakhe esemthethweni. Ukuncitshiswa kwexabiso lokuthengiswa kwezindlu nomhlaba kwiipropathi zikaJohn kungena kwimbuyekezo yakhe yerhafu, kunciphisa irhafu yakhe. UJohn akanyanzelekanga ukuba ahlawule ukhuseleko lwezeNtlalontle (i-12.4%) okanye i-Medicare (i-2.9%) kwingeniso yakhe, emgcina nge-15.3% kwirhafu. UJohn angasebenzisa inkampani yakhe ukuba ithathe inxaxheba kwi-1031 yokutshintshiselana ngerhafu apho ingeniso eveliswe kwintengiso yepropathi inokusongwa kwenye okanye kwezinye iipropathi ngaphandle kokuhlawula irhafu yengeniso. Ke, izibonelelo zerhafu zihlala zilungile kwaye uJohn uyonwabela izibonelelo ezongeziweyo zokukhuselwa kwezomthetho ezibangelwa luxanduva kwiipropathi zakhe.

UJohn uyakonwabela ukukhuselwa kwempahla. Iipropathi zakhe zezabanini beenkampani ezinamatyala acwangciswe ngokufanelekileyo. Imimiselo ibonelela ukuba xa uJohn emangalelwa ngokobuqu, ii-asethi ezingaphakathi kweenkampani zikhuselekile ekubeni zithathwe kwilungu leenkampani. Ke, xa uxanduva olusemthethweni lubetha kubomi bakhe bobuqu, iipropathi awayesebenza nzima ukuzifumana zinokukhuseleka ekubanjweni.

I-LLC Irhafiswa njengequmrhu lika “C”

I-LLC inokuhlawuliswa irhafu njengequmrhu elithi “C” ngokugcwalisa ifom ye-IRS 8832, enesihloko esithi "Ukhetho loHlelo lweQumrhu," kunye nokukhetha imeko yerhafu yombutho. Unyulo luthi, "Umbutho ofanelekileyo wasekhaya okhetha ukuhlelwa njengombutho ohlawulelwa irhafu njengequmrhu." I-LLC iya kuthi ihlawuliswe irhafu njengeC Corp ngokwahlukileyo kubanini. Inzuzo eseleyo kwi-LLC emva kokuphela konyaka wayo werhafu iya kuhlawuliswa irhafu yomdibaniselwano, ethi, ngelishwa, ihlale iphantsi kuneerhafu zobuqu. Oku kuhlala kukhethwa xa umthengi enqwenela ukukhuselwa kwempahla kunye nokuba ngasese kwemali. Kuba inkampani irhafiswa ngokwahlukeneyo nomntu, umvuzo awufuneki uvele kwirhafu yakho, unike amalungu amalungelo abucala. Kwaye kukho izibonelelo kumthetho we-LLC okhusela iiasethi zenkampani ekuthathweni xa ilungu limangalelwa.

Ukongeza, kunye neC corp. Irhafu unokukhetha unyaka-mali kunokuba ube ngunyaka wekhalenda. Xa ukhetha inyanga oza kuwugqiba ngayo unyaka werhafu, unyaka werhafu uya kuphela ngomhla wokugqibela enyangeni oyikhethileyo. Umzekelo, ukuba ukhetha uMatshi njengonyaka wakho werhafu ophela, unyaka werhafu uya kuphela ngoMatshi 31 wonyaka ngamnye. Iingcali ezininzi zicebisa ukuba ukhethe ikota yekhalenda, ehambelana nokuhlanjwa kwekota; Matshi, uJuni okanye uSeptemba, umzekelo. Isibonelelo sokukhetha imali kunokuba kube ngunyaka wekhalenda kukuba oku kukuvumela ukuba uhambise imali komnye unyaka werhafu uye komnye.

Umzekelo, uBen wayalela ukuba kwenziwe i-LLC. Ukhethe u-C wombutho werhafu kwifom ye-8832 kwaye wakhetha ukuphela konyaka werhafu kaMatshi. Wayenomthengi owabeka iodolo enkulu ngoJuni eyakhokelela kwinzuzo yeedola ezingama-100,000 100,000 ngaphezulu kwishishini lakhe. Kunyaka olandelayo, akalindelanga ukuba i-XNUMX eyongezelelweyo ingeniso. Akafuni ukuzifaka kwibrakethi ephezulu kulo nyaka ngokuzihlawula yonke imali njengomvuzo okanye ibhonasi kunyaka omnye wekhalenda.

Ke, uBen ubhala itsheki kuye evela kwincwadi yokutshekisha eyi- $ 50,000 ngaphambi kukaDisemba waloo nyaka kwaye ongeze eso sixa kwirhafu yakhe yengeniso. Umvuzo awuhlawule wona oyi- $ 50,000 uyirhafu kuye kwaye uyinkcitho yerhafu kwiqumrhu. I $ 50,000 eseleyo yenzuzo eyongezelelweyo ihleli kwinkampani.

Phambi kuka-Matshi wonyaka olandelayo, uzihlawulela ngokwakhe ishiyekileyo ye-50,000 yenzuzo ngokubhala enye itsheki kwincwadi yokutshekisha. Le ikwayi rhafu ehlawulwayo kwinkampani, yiyo loo nto, ebamba i $ 50,000 kwimbuyekezo yonyaka olandelayo yerhafu. Ukuba ebebanga yonke i-100,000 yeerhafu yengeniso eyongezelelweyo kwimbuyekezo yakhe yonyaka kwirhafu ibiya kumngxala aye kwi-bracket ephezulu yomntu.

Ke, uBen usebenzise iqumrhu lakhe elirhafelwayo njengequmrhu lika-C ukuhambisa inxenye yemali ukusuka komnye unyaka werhafu ukuya komnye. Uye wenza isixa semali esifanayo. Kodwa usebenzise unyaka werhafu obuyintambo phakathi kwakhe nenkampani yakhe ukuhlawula imali engaphantsi kwirhafu ngokuzigcina ekwibrakethi yerhafu yomntu. Uzigcinele amawaka eerandi kwirhafu yengeniso.

Okokugqibela, xa into erhafiswa njengequmrhu lakwa-C inkampani inokucima i-100% yeinshurensi yezonyango kunye neendleko zonyango ezinxulumene nabo bonke abasebenzi kunye nabantu abaxhomekeke kubo. I-inshurensi yezonyango, ukuncitshiswa kwe-inshurensi, imigqaliselo, iasprini, iibhandeji zonke zinokutsalwa kumbutho weC.

Njengomzekelo, uNick noBetty Johnson banonyana onesifo seswekile. Esi sifo sikhokelele kwinkcitho enkulu yonyango kusapho. Ngokwam, i-IRS ikuvumela ukuba unciphise iindleko zonyango ukuba zingaphezulu kweepesenti ezingama-7.5 zengeniso yakho ehlaziyiweyo. Ke, i-chunk yokuqala yeendleko zonyango ayincitshiswa. Iindleko zonyango kufuneka zifike embundwini omkhulu ngaphambi kokutsalwa kokuncitshiswa kungeniswe kwirhafu nganye. Ke kukho ukusikelwa umda okukhulu ekunciphiseni kwezo ndleko. Oko kukuthi, kukho ukusikelwa umda okukhulu kwinto enokuthi kwaye ingenakuncitshiswa.

Ukwazi oku, uNick noBetty banyula imeko yequmrhu kwishishini labo kwaye bamkele isicwangciso sezonyango. Ngoku, zonke iindleko zonyango zawo onke amalungu osapho ziyatsalwa, ukuqala ngedola yokuqala. Ukongeza kwezinye izibonelelo zerhafu, abakwaJohnson basindisa amawaka aliwaka eedola minyaka le xa kutsalwa ezonyango kuphela kumdibaniso wabo weC.

I-LLC Irhafiswa njengequmrhu elingu- “S”

I-LLC inokurhafiswa njengequmrhu elithi “S” xa, emva kokukhetha unyulo lwequmrhu kwifom ye-8832, ifom yerhafu ye-IRS engu-2553 ethi “Unyulo yiNkampani yamaShishini amaNcinci” emva koko ifakwe kwi-IRS. Bonke abanini benkampani enamatyala athile abanerhafu njengombutho we-S kufuneka babe ngabemi base-US okanye abaphambukeli njengabahlali. Ngaphandle konqabileyo ukuphela konyaka werhafu kufuneka kube nguDisemba.

Unyulo lwendibaniselwano luqwalaselwa ngabaninzi njengoluthandekayo kumashishini asebenzayo (ngokuchasene namashishini otyalo mali) xa umnini efuna ukuchitha yonke okanye uninzi lwenzuzo eveliswe lishishini. Kungenxa yokuba, ukongeza kumvuzo "ofanelekileyo" ohlawulwa kumnini wenkampani, abanini zabelo banokufumana umvuzo ngohlobo "lwabiwo" kubanini zabelo. Ukuhanjiswa kwabanini zabelo kusimahla kuKhuseleko lweNtlalo (12.4%) okanye kwiMedicare (2.9%) yerhafu. Ke ngokuzihlawulela umvuzo omncinci kodwa ofanelekileyo kwaye uhlawule yonke inzala yecandelo njengokwabiwa kwabanini zabelo, umntu unokugcina i-15.3% kwirhafu. Leyo yi- $ 1530 eyongezelelweyo umniniyo anokuyigcina epokothweni yakhe kuyo yonke i- $ 10,000 ehlawulwe ngale ndlela.

UMthetho oYilwayo uneshishini lokukhathalela ingca kunye nabasebenzi abaliqela. Useke inkampani kwaye wakhetha ubume be-S ngokugcwalisa ifom ye-IRS 2553. Ishishini lakhe lifumana kuye i-100,000, 100,000 yeedola ngonyaka. Uhlawula isiqingatha se- $ 50,000 njengomvuzo kwaye esinye isiqingatha njengesabelo kuye njengomnini zabelo wenkampani. Ke uhlawula ngokwakhe oko i-IRS ingakuthatha njengomvuzo ofanelekileyo, masithi yi- $ 2083 ngonyaka. Uzihlawula yena $ 15 nge-30 nange-XNUMX yenyanga nganye. Ukhupha incwadi yakhe yokutshekisha kwaye ubhala itsheki ehlawulwa kuye. Kwicandelo leememo zetsheki ubhala igama elithi "uMvuzo." Yena okanye inkonzo yokubhatala ayiqeshileyo ubala kwaye unciphise irhafu efunekayo kwaye ubhala itsheki kuye eseleyo.

Emva koko uhlawula i $ 50,000 eseleyo kuye njengolwabiwo kubanini zabelo. Njengoko umvuzo uvumela ukuba abhale iitsheki kwincwadi yakhe yokutshekisha kuye unyaka wonke. Uzihlawula ngokwakhe izihlandlo ezininzi ngenyanga njengoko umvuzo uvumela. Ubhala "ukuhanjiswa" kwicandelo lememo yetshekhi. Akunyanzelekanga ukuba ahlawule irhafu eyi-15.3% yerhafu yokuziqeshela kule ngeniso (equka i-12.4% yoKhuseleko lweNtlalo kunye ne-2.9% yonyango lwerhafu). Ke ugcina i $ 50,000 X 15.3% = $ 7650 kwirhafu ngokukhetha unyulo lwe-S.

Ke, zine iindlela apho i-LLC irhafiswa khona. Nazi izizathu eziqhelekileyo zokuba kutheni umntu enokukhetha uhlobo ngalunye lwerhafu:

  • Njengokuphela kobunini - xa ishishini linomnini omnye.
    • Ukuba ngumnini wepropathi yokuqeshisa izindlu nomhlaba
    • Kwishishini elinengeniso yotyalo mali enje ngezitokhwe, iibhondi kunye neengxowa mali.
  • Njengobambiswano-xa ishishini linabanini ababini okanye nangaphezulu.
    • Ukuba ngumnini wepropathi yokuqeshisa izindlu nomhlaba
    • Kwishishini linengeniso yotyalo-mali eyenziweyo ezinje ngezitokhwe, iibhondi kunye neengxowa mali.
  • Njengecandelo leC
    • Kwimfihlo yezemali yokugcina ingeniso yeshishini ekubonakaleni kwirhafu yakho.
    • Umntu okanye usapho olunendleko eziphezulu zonyango
  • Njengequmrhu le-S
    • Ukuqhuba ishishini elisebenzayo.
    • Ukugcina i-15.3% yerhafu yokuziqesha (equka uKhuseleko lweNtlalo kunye neMedare) kulwabiwo lwabanini zabelo.

Ukudibanisa kunye neZibonelelo zeRhafu

Ngoku sele sichazile ezinye zeempawu eziphambili zerhafu kunye nokwahluka phakathi kwezinto ezibandakanyiweyo, sinokubuyisa oku emva ekukhetheni uhlobo lweshishini lokubandakanya.

Ii-LLC's zinokuhlawuliswa irhafu njengalo naliphi na iziko, ubunini babanini, ubuhlakani, imibutho kunye nemibutho eyi-S. Kubhetyebhetye kakhulu, ke ukuba ukurhafisa yeyona nto yakho iphambili xa ufaka, le isenokuba yinto ofuna ukuyiphanda ngakumbi, zonke iinketho zilapha.

Imibutho yerhafu irhafiswa kwingeniso yayo kunye nabanini zabelo. Oku kunokubonakala ngathi yinto engeloncedo, nangona kunjalo abanini zabelo banokuba yiyo nayiphi na into esemthethweni okanye umntu, owangaphandle nowasekhaya kwaye inani alinamkhawulo.

Imibutho ye-S irhafiswa njengobunini bobunini okanye ubuhlakani kwaye ivumela iZiko livunyelwe ukuncitshiswa, nangona kunjalo kusilela kubunini bobumnini. Abanini bequmrhu le-S kufuneka babe ngabemi ngokusemthethweni okanye abaphambukeli ngokusemthethweni kwaye kungabikho ngaphezulu kwabanini zabelo abangama-75. Umhla wokuphela konyaka-mali weS Corporation nguDisemba 31, ke ishishini kunye nonyaka werhafu yakho uyaphela kwangolo suku lunye.

Ngaphambi kokuba ufake, kuya kufuneka ujonge eyona nto ujolise kuyo. Ukubandakanya izibonelelo zerhafu kuvula ucango lwemizekelo yeemeko. Ukukhetha okulungileyo kuwe kubalulekile. Nazi izikhokelo ngokubanzi:

  • Dlula kwiRhafu: Xa ishishini linomnini omnye kwaye ngohlobo lwento inikwe ukudlula kwirhafu. Oku kuyathathelwa ingqalelo xa kukho imeko yengeniso, njengokugcina iiakhawunti, amasheya, iimali ezihlangeneyo kunye neebhondi. Ukuba ngumnini wezindlu nomhlaba lolunye uhoyo lotyalo mali apho ukurholiswa kweshishini kunye nezicwangciso zabasebenzi zingabalulekanga kwimeko yerhafu ecwangcisiweyo ngaphambi kokuba uthathe isigqibo sokubandakanya ishishini. Yile ndlela i-LLC ihlawuliswa ngayo irhafu, ngokungagqibekanga, kunye nokuxhaswa ngokukodwa kunye nokusebenzisana.
  • Irhafu yomdibaniso: Xa ishishini elisebenzayo lichitha yonke okanye uninzi lwengeniso yalo, oku kuyacetyiswa xa izicwangciso zempilo kunye negalelo ziqwalaselwe ikakhulu. Ukhuseleko lweasethi luyonyuka xa umnini zabelo enokugcina inzuzo kwinkampani engabonakali kwirhafu yobuqu okanye kwiingxelo zemali.
  • Irhafu yeQumrhu: Xa uqhuba ishishini elisebenzayo kunye nokunciphisa uxanduva lwerhafu kubanini zabelo kwinxalenye yomvuzo wakhe nge-15.3%.
Ukuqonda ukuba ifom yeshishini lakho ikunceda njani ngoku kwaye xa ukhula kubalulekile. Ukudibanisa nokwenza i-LLC kunezibonelelo ezahlukeneyo zamashishini ngokwamanqanaba ahlukeneyo. Yazi indlela eliza kukusebenzela ngayo ishishini lakho ngoku nakwiminyaka emva kokufakwa. Siza kugubungela izibonelelo ezithile kunye nendlela i-LLC enokutshintsha ngayo ubume bayo ukuxhasa izigaba zeshishini lakho emva kokubandakanya.
"Ukuqonda izibonelelo zamashishini kunye nokukhula kweshishini lakho kubalulekile xa usenza isigqibo sokuba loluphi uhlobo lweshishini oza kulifaka"

Siza kuvavanya irhafu yengeniso kwaye sithelekise indlela iNkampani kunye ne-LLC ebonelela ngayo ngezibonelelo ezahlukeneyo. Kwabaqalayo, Jikelele kwiiNkampani zeNzuzo zihlawuliswa irhafu njengeziko elahlukileyo. Dlula kumaziko erhafu, anjengeNkampani yeTyala eliNcitshisiweyo, angazihlawuli irhafu, abanini beziko banembopheleleko kwimbuyekezo yabo yengeniso. Umzekelo, ukuba iqumrhu line $ 50,000 yenzuzo kwiakhawunti yebhanki yeshishini, eso sixa sihlawuliswa irhafu kwixabiso lenkampani. Ukuba i-LLC inexabiso elifanayo kwinkampani, abanini banoxanduva loxanduva lokuhlawula irhafu kwimbuyekezo yabo, nokuba bayabahlula ngokwabo okanye hayi.

Ukungancedi kweRhafu yoShishino

Ukuba ishishini linesidingo esincinci okanye akukho sidingo sokuqokelela imali, unyango lwerhafu lweshishini lusenokungabi lolona hlobo lubalaseleyo. Umbutho uya kuhlawula iirhafu kuyo nayiphi na inzuzo eshiyekileyo kwishishini. Ke imeko apha ibonisa amanqanaba amabini erhafu:

  • Irhafu yengeniso yomntuAbanini zabelo kunye nabasebenzi baya kuhlawula irhafu yengeniso kuwo wonke umvuzo kunye nolwabiwo kwimbuyekezo yabo yengeniso.
  • Irhafu yeNgeniso yeNkampaniNjengecandelo elahlukileyo, iqumrhu liya kuhlawula irhafu kuyo nayiphi na inzuzo eseleyo kwishishini.

Izibonelelo zerhafu yomdibaniso

Ngoku singena ekuqhekekeni kwengeniso kunye nendlela irhafu yecandelo elinokuba yinto enkulu ngayo ukukhulisa ishishini lakho. Xa ufuna ukuqokelela imali kwishishini ngeendleko zexesha elizayo, ezinje nge-inventri okanye izixhobo zeofisi, imeko yerhafu yomdibaniselwano iya kukuvumela ukuba wenze oku ngolondolozo lwento xa kulunywa yi-IRS. Masithathe umzekelo apho kukho i- $ 100,000 yenzuzo eseleyo kwishishini. Ukuba iziko alibandakanywanga okanye belinokudlula kwirhafu, eso sixa-mali singabanoxanduva lwabanini bamashishini kwimbuyekezo yabo yengeniso kwaye babhatala irhafu kwinqanaba lerhafu yabo. Ukuba imali ibinokushiyeka kwishishini kwinkcitho yexesha elizayo, abanini banokuhambisa isiqingatha senzuzo kubo kwaye bayishiye enye i- $ 50,000 kwinkampani eya kuthi irhafiswe nge-15%, iirhafu zorhwebo. Oku konga imali yabanini ekupheleni konyaka. Khumbula ukuba ukuba le yayiyi-LLC yonke i-100,000 yeedola yayiya kuhlawuliswa irhafu kwimbuyekezo yomniniyo, nokuba imali yahanjiswa okanye akunjalo.

Izibonelelo zeRhafu yeRhafu

Ngaphambili besixubushe kwesi sikhokelo ukuba i-LLC inokukhetha imeko yayo yerhafu kunye ne-IRS. Ungabandakanya njengeNkampani yeTyala eliThintelweyo kwaye ube nokudlula ngokudlulayo kwirhafu xa ususa zonke izibonelelo kwishishini kwaye xa oko kungaselulo ithuba, ungonyula imeko yerhafu yomdibaniselwano. Oku kuyakubeka inkampani kwindawo apho ukwahlula-hlulwa kwemali kunokwenzeka khona kwisigaba esahlukileyo seshishini lakho.

Igqityelwe ukuvuselelwa ngo-Matshi 25, 2018