Ukuqwalaselwa kweRhafu

Ukuqala kweshishini kunye neenkonzo zokukhusela iiasethi zobuqu.

Fumana

Ukuqwalaselwa kweRhafu

Siza kuvavanya umahluko omkhulu, izibonelelo kunye nezibonelelo zokuqwalaselwa kwirhafu ebalulekileyo yokubandakanya kunye nokuthelekisa iiNkampani kunye neeNkampani zoThwala uxanduva. La macandelo mabini abelana ngeempawu kwaye anamahluko obanzi afanele ukulinganiswa ngononophelo.
"Ayizizo zonke iingeniso zerhafu ezenziwa zalingana. Ukufumana indibaniselwano elungileyo kuwe kubalulekile."

Kuya kufuneka sivele kancinci malunga nokuxoxa nje ngee Corporations xa kuthelekiswa nee-LLC, kwaye sibandakanye neQumrhu elinenxalenye eyahlukileyo yerhafu, iSahluko se-S. Iziko eliqhelekileyo "C" lirhafiswa kwinqanaba lentlangano. Oku kuthetha ukuba iqabane lenza iifayile zalo zokubuyisa kwaye lihlawule irhafu ngokwayo. Abanini zabelo kwiC Corp bahlawula irhafu yengeniso kunye nolwabiwo lweshishini. Oku kuthetha ukuba abanini zabelo baphantsi kwento ebizwa ngokuba "yirhafu kabini". I-IRS inecandelo lekhowudi yetax for Corporations, xa ufaka kwaye ugcwalisa ifom ye-IRS, evumela ukuba kudlule ekuhlawulweni irhafu, ekwanayo nemida, esiya kuxoxa ngayo kancinci. Ukugcwalisa iFom ye-IRS 2553 kunye nokufaka isicelo seS Election echaza indlela irhafu ebarhafelwa ngayo. Ingeniso idluliselwa kwiQumrhu kwaye inzuzo kunye nelahleko kuxelwa kwiinzuzo zerhafu yomnini zabelo. Oku kufana kakhulu nobunini bodwa kunye nokusebenzisana. Esi sisibonelelo esihle kakhulu kumashishini athile, kubandakanya amandla eQumrhu lokukhusela, kunye nerhafu entle. Ukushokoxwa linani labanini zabelo kwaye ngubani / yintoni enokuba nesabelo. IC Corporations inokuba nesabelo esingenamkhawulo sabanini-zabelo kwaye enye iNkampani inokuba nesabelo kunye nokuvula umnyango kubatyali mali bangaphandle, abanokuba nesitokhwe. Iqumrhu kufuneka libelwe ngabantu basekhaya kwaye lilinganiselwe kubanini zabelo zizonke ze75. Kwiimeko ezininzi zeshishini elincinci, oku akunasiseko. Amathuba kukuba ukuba uza kufaka kwaye ube nabanini zabelo ngaphezulu kwe-75, ukuba uyifumane le nkqubo yenziwe ngumkhosi omncinci wamagqwetha.

Ukuthelekisa ii-Scenarios zeeRhafu xa kufakwa

Kwangoko kwi-bat, iNkampani yoThengiso oluTshitshisiweyo yeyona iguqukayo ngakumbi xa kufikwa kwirhafu, zininzi izinto onokukhetha kuzo. Ngokuzenzekelayo i-LLC irhafiswa njengobunini bayo, umnini-ndlu yedwa, okanye intsebenziswano, kwiinkampani ezininzi zabanini. Imibutho yerhafu irhafiswa njengeziko elahlukileyo, ngokungakhethi. Umbutho uhlawula irhafu yengeniso kunye nabanini zabelo kwingeniso. Imibutho yoluhlu olukhethekileyo lwe-IRS oluvumela ukugqithisa kwirhafu kubanini zabelo kwaye le kuphela kwendlela yerhafu.

Xa ufaka, eyona nto iphambili ekufuneka uyifakile zizibonelelo zerhafu. Ukukhupha iindleko ezifanelekileyo zeshishini kwiindidi kubonelela ngesiqabu kulwaziso lwerhafu luphela kwingeniso yeshishini lakho. Amashishini kunye nee-LLC ziyahluka kuthintelo xa kuziwa kwizicwangciso zoncedo lwabasebenzi, imirhumo yomhlala-phantsi nakwinkathalo yezempilo. Umzekelo, izabelo zenkampani zinokuphelisa izicwangciso zempilo zamagosa, ngelixa amalungu e-LLC ehlawula irhafu yengeniso kuloo mnikelo njengengeniso. Asiyi kwenza uthelekiso lwecala kunye nokuncitshiswa okuvunyelweyo kwe-IRS phakathi kweentlobo zesahlulo esidityanisiweyo kunye nohlelo lwerhafu apha, nangona kunjalo siya kubonisa umda womhlaba kunye nokugcina ugxile ekwenzeni isigqibo esifanelekileyo xa ukhetha ukufaka into yakho ishishini.

Irhafu yeNkampani eNamatyala

Le meko imalunga nokuhle njengoko kusenzeka. Ngokuzenzekelayo yonke inzuzo kunye nelahleko idluliselwa ngeshishini kubanini bayo, abanika ingxelo ngayo kwimbuyekezo yabo yerhafu. Oku kuyafana nomnini-propatietor okanye intsebenziswano. Irhafu elula kakhulu. I-LLC inokuthi ifayile yohlu lweerhafu ezahlukeneyo ngokulungiselela i-IRS IFom ye-8832. I-LLC inokukhetha ukuhlawuliswa irhafu njengeNkampani. Ngaphaya koko, ukuba i-LLC inolonyulo, inokunyula nayo iSahluko S nayo. Ukuhlawulwa kwirhafu njengeZiko leNkonzo.

Kutheni ungayikhetha irhafu yobumbano kwi-LLC?
IC Corporations ihlawuliswa irhafu kwiinzuzo ezisele zeshishini ekupheleni konyaka. Ixabiso lerhafu lelo leNkampani, ingaphantsi kunelo lomntu. Oku kunokusetyenziswa njengesixhobo sokukhusela ii-asethi, izibonelelo zomthetho ze-LLC zikhusela iiasethi zenkampani kwimeko apho ilungu liya kubekwa ityala. Enye into ephambili kwiNkampani kunye neRhafu kukuba unokukhetha unyaka-mali xa ufaka, nangona kunjalo oku kunokutshintshwa kamva kunye nephepha elithile. Le yinyanga kwaye unyaka wakho werhafu uphela ngosuku lokugqibela lwenyanga. Oku kuvula iminyango yokuguquguquka okungakumbi, ukuze ukwazi ukutshintshela umvuzo wonyaka ukusuka komnye unyaka. Xa ufaka iZiko le-S, uya kuba nokuphela konyaka wekhalenda ukuze oku akunakwenzeka. Ukunyulwa kwamashishini kunye ne-LLC ukuze kutsalwe irhafu njengeNkampani kunokukhetha unyaka wokuphela konyaka wokunyuka kwemali ngokuhambelana nerhafu. Imibutho ingabhala i-100% yeendleko zonyango kubasebenzi nakwabaxhomekeke kubo. I-LLC ekhetha ukuba ibe nokuhlawulwa kwirhafu njengeNkampani inezibonelelo ezifanayo.

Kutheni ungayikhetha irhafu ye-S Corporation kwi-LLC?
Imibutho ye-S lukhetho oluqinileyo kumashishini asebenzayo. Amashishini anengeniso nje adla ngokuxhomekeka ekuguqukeni kweNkampani enoxanduva lokuThwala uxanduva. I-S Corporation iya kuba nomhla wokuphela konyaka wekhalenda ngoDisemba, kanye njengosuku lokuphela konyaka werhafu yomntu ngamnye. Oku kuvula iminyango yokuba abanini zabelo bazihlawulele ngokwabo umvuzo ofanelekileyo kwaye bathabathe izinto ezisasazwe zeshishini. Ukuhanjiswa akukho nto kuKhuseleko lweNtlalontle kunye nakwiirhafu zeMedicare. Le yi-15.3% yokonga kwimali efunyenwe njengokwabiwa kwezabelo.

Olunye uQwalaselo lweRhafu ye-LLC

Uxanduva olulinganiselweyo oluhlawulwe ngokuqulunqwa kwe-LLC sisibonelelo esisibonakalayo. Ukongeza, zinokubakho izibonelelo ezinkulu ngokusekwe kulwazelelo olunokuthi lwenziwe irhafu ngalo I-LLC. Amalungu e-LLC anakho, ngokusebenzisa "ibhokisi yokukhangela", ukukhetha ukuba i-LLC yawo irhafu njenge-C Corporate okanye, ngokugcwalisa ifom ye-2553, njengequmrhu le-S. Ngokuzenzekelayo i-LLC irhafiswa njengelungelo elilodwa lokushicilela ukuba ingumnini-ndlu enye, okanye njengentsebenziswano ukuba inabanini okanye abangabanini bayo. Zonke iindlela onokukhetha kuzo kufuneka zivavanywe ukufumanisa ukuba yeyiphi eyona ndlela ibonelela kakhulu kuncedo lwerhafu. Nokuba yeyiphi na indlela yerhafu, isihlangu esisemthethweni semithwalo sisendaweni.

Unyulo loHlulelo lweQela (Ifom yokugcwalisa i8832)

I-IRS yenze indlela yokujongana nendlela ekuza kunyangwa ngayo i-LLC ukulungiselela irhafu: ifomu ethi "jonga ibhokisi", ifom ye-8832. Kwenza lula inkqubo eyinkimbinkimbi yokuvumela amalungu e-LLC ukuba anyule indlela angathanda ukuba iziko labo liphathwe ngerhafu. Zombini izibini ezingatshatanga kunye namalungu amaninzi anokusebenzisa le fomu. Nangona amaxa amaninzi amalungu ee-MDS enqwenela ukuphathwa njengequmrhu le-S okanye ubambiswano ukuze axhamle kwinkqubo yokudlula irhafu, oku akufuneki kuthathwe ngokuzenzekelayo njengokuba, amalungu, alo lonke ucalucalulo lwerhafu yee-LLCs kunokuba kuhle- isebenze kwifayile ye8832 njengokhetho lobungqina lwendlela abafuna ukuba iziko labo lirhaulwe.

I-LLC yeRhafu njengeQabane kunye ne-S Corporation

Ii-LLC ezinamalungu angaphezu kwelungu elinye zihlala zihlelwa njengentsebenziswano ngeenjongo zonyango lwerhafu, nangona kungagunyaziswanga. Ilungu elinamalungu amaninzi linokunyanga ukuphathwa njengequmrhu C okanye S, kodwa liyakuphulukana nezibonelelo zerhafu yokudlula kubambiso kunyango lwerhafu yentsebenzo kunye nonyango lwenkampani ye-C, kwaye lunomda malunga nokuba mangakanani na amalungu anokuthi abe nawo kwaye kuthintela ubumi bangabammi / bokuhlala njengabangeneleli kwiRhafu yerhafu yombutho. Ngokuxhomekeke kwinxalenye encinci yeKhowudi yeNgeniso yaNgaphakathi elawula ukurhafiswa kwamaqabane kunye nentsebenziswano, ukukhetha ukuba i-MD yakho irhafu njengentlangano inokuyihambisa kuphela kwiRhafu enye yeNgeniso yeNqanaba kwinqanaba lokudibana. Into ekwimveliso ye-LLC, ilahleko, umvuzo, ukuncitshiswa, okanye ikhredithi kwimbuyekezo yakhe yerhafu.

Izithintelo ekulinganeni kunye nakwisakhiwo esikhulu senkampani ye-S sinokunciphisa umda ekuguqulekeni kwesicwangciso sobuchule kwinkampani yakho, ngakumbi ukukhula, utshintsho kwiindidi zesitokhwe, ukutshintshiselana kweshishini kwezemali, njl njl. Phakathi kwale miqobo, umzekelo, Umda wokuba umbutho we-S awunakuba nabanini zabelo ngaphezulu kwe-75, kwaye ukuba izabelo zinokuba ngabantu abathile kunye neziqalo (ezinye iitrasti, kodwa hayi ezinye iintlangano). Omnye umda kukuba iqumrhu le-S linokukhupha kuphela iklasi enye yesitokhwe, ngaloo ndlela linciphise elinye kuguqulelo lwe-LLC kuba lunokuba namanqanaba ahlukeneyo enzala.

Isiseko seLungu elinomdla kwi-LLC

Amalungu ee-LLCs abhatelwe irhafu njengamahlakani aqhelekileyo afumana isiseko kumdla we-LLC kwiminikelo / kwiintlawulo zenzuzo yabo yobulungu. Ilungu ngalinye okanye iqabane linesiseko kubambiswano lwenzala eyahlukileyo kwisiseko sentsebenziswano kwii-asethi zayo. Inzala yentsebenzo ithathwa njengenzala yecandelo elahlukileyo elithelekiswa nesitokhwe kwiqumrhu. Ilungu kufuneka lazi isiseko somdla wakhe kwinani leenjongo zerhafu, kubandakanya:

  • Ukubala inzuzo okanye ilahleko yakhe xa ethengisa okanye eyekisa inzala
  • Ukubala inzuzo okanye ilahleko yakhe kwisabelo esivela kwi-LLC
  • Ukujonga isiseko sakhe kwipropathi eyabiwe yi-LLC
  • Ukuchonga elona xabiso liphezulu lelahleko yentsebenzo anokuyitsala

Xa ixabiso lobulungu leNkampani eNamatyala liThengiwe, umthengi unokunyusa isiseko serhafu yeempahla zakhe ezingafunyaniswanga ze-LLC ukubonisa ixabiso lokuthenga ngokulandela ikhowudi yengeniso yangaphakathi Icandelo 754. Akukho sibonelelo sohlengahlengiso sinye sifumanekayo kubathengi be- "S" okanye "C".

Ukuhanjiswa kwamalungu

Ilungu ngokubanzi linokufumana ukwabiwa kwepropathi yobambiswano ngaphandle kokuqonda inzuzo okanye ukonakalisa ilahleko. Ukuhanjiswa kuphathwa njengokurhoxisa okungabhatalwa rhafu kutyalo mali lwelungu ukuya kwinqanaba lenzala yakhe kubulungu.

Ilungu, nangona kunjalo, liyayamkela inzuzo kuthengiso lwangoku ukuba lingaphezulu kwenqanaba lakhe lotyalo-mali okanye inzala kwi-LLC. Iqabane alinakuvuma ilahleko kulwabiwo lwangoku, nangona inokuqonda ilahleko kunikezo oluqukethe kuphela ii-asethi eziyimali, imali, okanye izinto ezingafunyanwanga. Ilahleko iya kunikwa umda umahluko phakathi kwesiseko selungu kumdla wakhe kunye nesixa sokuhambisa. Ezi nzuzo okanye iilahleko ziphathwa njengemali eyinzuzo okanye ilahleko ngeenjongo zerhafu.

Iziphumo zeRhafu zeMinikelo eNkulu

Iminikelo yeemali kwi-LLC ayihlukile kunonikelo lwemali kwiqumrhu okanye kwintsebenziswano. Akukho nzuzo okanye ilahleko yamkelweyo, kwaye isiseko somrhumo kwisitokhwe okanye inzala ayifumanayo idla ngokuthathwa njengelilingana nenani lemali alincedayo. Ukunikela ngepropathi, nangona kunjalo, kunefuthe elahlukileyo. Kwi-LLC, inzuzo okanye ilahleko kwipropathi enikezelweyo iyachazwa de kube kubambisene nentengiso leyo ithengise ngayo okanye loo mntu unegalelo ekuthengiseni isabelo sayo kwi-LLC. Ilungu elifakayo aliboni inzuzo okanye ilahleko ngexesha lokunikela, kungakhathalekile ipesenti yobunini bayo obuvunyelwe sisivumelwano sokusebenza. Xa i-LLC ithengisa ipropathi enikezelweyo, inzuzo okanye ilahleko engazange iqatshelwe kwasekuqaleni ngoku iyamkelwa kwaye yabelwe ilungu elilelayo.

Oku kwahluke ngokuthe ngqo kukudluliselwa kwepropathi eyixabisekileyo kwiqeshiso C okanye S ngokutshintshiselana ngenzala yesitokhwe. Kule meko intengiselwano iyahlawulwa irhafu ngaphandle kokuba umntu onegalelo alawula iqumrhu ngobunini ubuncinci be-80% yesitokhwe.

Kwishishini le-C, iqumrhu lirhafelwa irhafu kuyo nayiphi na inzuzo okanye ilahleko xa ilahla ipropathi enikelweyo, nangona kungenakubakho miphumo yerhafu kubanini-zabelo. KwiZiko leeNkonzo eziManyeneyo, zuza okanye zilahleko iqumrhu eliqonda ukuba xa ilahla ipropathi idlula iye kwabanini zabelo ngokulinganayo ngokuthe ngqo kubunini bayo / kutyalo-mali. Ingeniso okanye ilahleko ayabelwanga kwisabelo esinegalelo.

Ezi meko zibonisa ukuba kutheni kubalulekile ukuqonda uhlobo lweshishini apho inkampani yakho iza kubandakanyeka kwaye yeyiphi imodeli yerhafu efaneleke kakhulu kwi-LLC yakho.

Ukurhafiswa kweNgeniso ye-LLC kunye neelahleko

Ukuthetha ngokungqongqo ngokwezinto zerhafu, i-LLC, xa irhafiswa njengentsebenziswano okanye ubunini bayo ayiyiyo into ehlawula irhafu ngokwahlukileyo kwi-IRS. Ilungu ngalinye likwahlulwe ngokwahlukeneyo kwaye ngokwahlukeneyo kwiirhafu kwisabelo sakhe se-LLC (inzuzo, ilahleko, ukuncitshiswa, kunye namatyala). Ilungu ngalinye kufuneka linike ingxelo ngesabelo salo setyala, kwaye ityala ngalinye lerhafu ligcina uphawu olu lalinjalo xa lwaluthe lwafunyanwa okanye lwenziwa yi-LLC. Ukudluliselwa kwezinto kumalungu kuthetha ukuba ingeniso iyathintela ukurhafiswa kabini, kwaye ilahleko isenokuphelisa ingeniso ilungu elinokuthi libe nayo kweminye imithombo.

Ngokwahlukileyo ngqo, iqumrhu leC liqela elizimeleyo ngenxa yeerhafu kwaye ngenxa yoko, kufuneka lihlawule irhafu yalo. Ingeniso kunye neerhafu zirhafiswa kwinqanaba lentlangano xa ifunyenwe, iphinde irhafiswe xa isasazwa kubanini zabelo abahlukeneyo njengezabelo. Ukwahluka kuhlala kuhlawulelwa irhafu njengengeniso, nokuba ngowuphi umthombo. Ke ngoko, xa usasaza inzuzo yokuqokelela, kunokuba yinzuzo ukuhlawula umvuzo njengenzuzo okanye ibhonasi endaweni yesahlulo, esirhafelwa irhafu kwiqumrhu.

Imibutho yerhafu irhafiswa ngendlela efanayo nakubambiswano. Umthwalo werhafu ogcinisiweyo kumvuzo we-S udlulela kubaninizabelo. Isabelo ngasinye sinika ingxelo yepesenti yesabelo sayo kwirhafu. Nangona kunjalo, ingeniso inokuphawulwa kwakhona. Umzekelo, ukuba umbutho we-S ufumana inzuzo ebiza kurhafiswa njengengeniso eqhelekileyo ukuba ifunyenwe ngumntu, iqumrhu le-S linokuhlawula umvuzo “njengokwabiwa kwabanini zabelo.” Xa umntu efumene intlawulo ngale ndlela, banokuphepha uKhuseleko loLuntu kunye nerhafu ye-Medicare, okwangoku i-15.3% yerhafu. Umntu kufuneka anyathele ngononophelo kunye ne-LLC njengequmrhu le-S kuba i-NS inokuhlawulwa irhafu njengequmrhu C, nokuba unyulo lwe-S lwenziwa, ukuba iimfuno azifezekiswa kwaye ziqhutywa njengequmrhu “eliqhelekileyo”. Umzekelo, ukuba iziko elinomnini langaphandle langaphandle liyakuthathwa njengelishishini leC ngeenjongo zerhafu. Kwangokunjalo, ukuba ingeniso ethe xhaxhe yengeniso eyenziweyo iveliswa ziimpahla zenkampani okanye ukuba iqumrhu elahla izinto ebezisenzile ngenzuzo xa unyulo lwalwenziwe njengequmrhu le-S, i-IRS inokubona kufanelekile ukurhafisa i-LLC njengo-C umbutho.

Ukupheliswa kwe-LLC

Utshintsho kubunini bezabelo ezihlanganisiweyo aluphelisi i "C" okanye "S" Corporation yeenjongo zeRhafu, ngaphandle kokuba utshintsho lubandakanya abanini bangaphandle. Ngenxa yokuba ilungu elinamalungu amaninzi I-LLC inokuthathwa njengentsebenziswano, kuxhomekeke kuMmiselo wokupheliswa kwe-IRC Icandelo 708 (b). I-LLC ipheliswa ngenxa ye-Federal Income tax umthetho ngenxa ye-50% okanye ngaphezulu inzala kwimali eyinzuzo kunye neenzuzo zithengiswa ngaphakathi kwenyanga ye-12. Oku kuthetha ukuba nangona i-LLC inokuthi isebenze phantsi komThetho kaRhulumente, ngerhafu, iyayekisa kwaye iqale ngokutsha. Oku kunesiphumo esifanayo sokuseka iziko elitsha ngeenjongo zokunikwa kwengxelo, kwaye kudala unyaka werhafu.

Ulwahlulo lweRhafu loLawulo lwe-LLC

Zine iindlela eziphambili ezinokuthi zerhafu kwi-United States:

  • Njengobunini-proprietorship
  • Njengobambiswano
  • Njengombutho uC
  • Njengombutho weS

Eli nqaku libonelela ngolwazi kunye nemizekelo yeendlela ezine inkampani ehlawula amatyala. Inqaku liphela ngesishwankathelo sokuba kutheni umntu enokukhetha enye indlela yokuhlawula irhafu ngaphezulu kwenye.

I-LLC yeRhafu yokuThunyelwa kweZizwe eziManyeneyo okanye ubuhlakani

Ngokuzenzekelayo ukuba i-LLC inelungu elinye (“umnini”) iya kuhlawuliswa irhafu njengobunini bayo. Ngokunjalo, ukuba inamalungu amabini okanye ngaphezulu iya kubizwa irhafu ngokuzenzekelayo njengentsebenziswano ngaphandle kokuba ukhethe ngenye indlela. Xa ubhatalwa irhafu njengobunini bayo okanye ubuhlakani, umvuzo kunye nokuncitshiswa kuhamba kumalungu enkampani. Ukuhambahamba kwerhafu kuyindlela yokhetho yerhafu yokhetho kubatyali mali bezindlu ngokutsho kwabaninzi abacebisi ngerhafu kuba irhafu iya kuncitshiswa. Kungenxa yokuba ukuncitshiswa kwerhafu yarhwebo kunye nezinye izibonelelo zerhafu zihamba ziye kubanini be-LLC. Ngaphezu koko, akuyi kubakho rhafu yengeniso yomanyano kwinkampani ngokwayo.

Kubalulekile ukuba uqaphele ukuba indlela irhafu ye-LLC kunye nendlela ekukhuselayo ngayo ngokusemthethweni yimicimbi eyahlukileyo. I-LLC erhafelwe njengobunini bayo kunye nobambiswano isenokunika ukhuseleko olugqibeleleyo lomthetho. Ngelixa, ubunini bodwa kunye nokusebenzisana ngokwabo, (amashishini angeyiyo amashishini okanye ii-LLC's) anika okuncinci, ukuba kukho, ukhuseleko lwamatyala kubanini bamashishini.

Nanku umzekelo. UJohn ngumtyali mali wezindlu. Umisela i-LLC enye kwipropathi nganye, okanye iqela leepropathi. Ke ngoko, xa kukho umthetho ovela kwenye ipropathi, ityala alizibandakanyi iipropathi kwezinye ii-LLC zikaJohn. Ukongeza, xa uJohn etyholwa ngobuqu, njengengozi yemoto apho uJohn avalelwe khona ngaphezulu kwemida yeinshurensi, kukho izinto ezikhuselweyo kwimigaqo enjeya kukhuselwa iimpahla ngaphakathi kwenkampani kaJohn.

UJohn ukonwabela izibonelelo zerhafu ezibonelelwa ngamaqumrhu akhe asemthethweni. Ukutsalwa kwexabiso lokuthengiswa kweepropathi zepropathi kaJohn ihamba iye kwiifom zakhe zerhafu, kuncitshiswa irhafu yakhe yengeniso. UJohn akufuneki ahlawule ukhuseleko lweNtlalontle (i-12.4%) okanye i-Medicare (2.9%) kwingeniso yakhe yokuqeshisa, emgcinisa i-15.3% kwiirhafu. UJohn angasebenzisa inkampani yakhe ukuba ithathe inxaxheba kuthengiso olwehlisiweyo lwerhafu ye-1031 apho inzuzo eveliswe ngentengiso yendawo enye inokuqengqeleka kwindawo enye okanye ezingaphezulu ngaphandle kokuhlawula irhafu yengeniso. Ke, izibonelelo zerhafu zihlala zingenantlonelo kwaye uJohn uyonwabele izibonelelo zokhuselo zomthetho ezisuka kuxanduva kwimpahla yakhe.

UJohn uyakonwabela ukukhuselwa kweeasethi. Ipropathi yakhe yeyabanini beenkampani ezinamatyala alungelelaniswe kakuhle. Imigaqo ibonelela ukuba xa uJohn emangalelwa buqu, iiasethi zangaphakathi kwiinkampani zikhuselwe ekuthini zithathwe kwilungu leenkampani. Ke, xa ityala elisemthethweni lihlasela ubomi bakhe bobuqu, iipropathi awayesebenzela nzima ukuze azifumane zinokukhuseleka ekubambeni.

I-LLC yeRhafu njengeQumrhu “C”

I-LLC ingabhatalwa irhafu njenge "C" yombutho ngokugcwalisa ifom ye-IRS i-8832, ebizwa ngokuba yi "Election Classication Election," kunye nokunyula imeko yokuhlawula irhafu. Unyulo luthi, "Iziko elifanelekileyo elonyulayo ukuba libonwe njengombutho ohlawulelwa irhafu njengequmrhu." I-LLC iya kuthi ihlawulwe njenge-C Corp ngokwahlukeneyo kubanini. Inzala eseleyo kwi-LLC emva kokuphela konyaka wayo werhafu iya kuxhuzulwa kwirhafu yomdibaniso, ethi, ngelishwa, isoloko iphantsi kuneerhafu zobuqu. Oku kuhlala kukhethwa xa umthengi enqwenela ukhuseleko lweasethi kunye nemfihlo yezemali. Kuba inkampani irhafiswa ngokwahlukeneyo nomntu, imali engenayo akufuneki ivele kwimbuyiselo yerhafu yomntu, inika amalungu amalungelo abucala. Kwaye kananjalo kukho izibonelelo kumthetho we-LLC ezikhusela ii-asethi zenkampani ekubeni zithathwe xa ilungu limangalelwa.

Ukongeza, kunye ne-C Corp. irhafu unokukhetha unyaka-mali kunokuba unyaka wekhalenda. Xa ukhetha inyanga yokuphelisa unyaka wakho werhafu, unyaka werhafu uza kuphela ngomhla wokugqibela enyangeni oyikhethileyo. Umzekelo, ukuba ukhetha uMatshi njengokuphela konyaka wakho werhafu, unyaka werhafu uza kuphela ngoMatshi 31 kunyaka ngamnye. Uninzi lweengcali licebisa ukuba ukhethe ikota yekhalenda, ehambelana nefilitha yekota; Matshi, Juni okanye Septemba, umzekelo. Isibonelelo sokukhetha imali kunokuba unyaka wekhalenda kukuba oku kukuvumela ukuba uhambise imali ukusuka kunyaka werhafu uye komnye.

Umzekelo, uBen wayalela ukuba kwenziwe i-LLC. Unyule i-C yombutho wokuhlawula irhafu kwifom ye-8832 kwaye ukhethe unyaka werhafu kaMatshi. Wayenomthengi obeke i-odolo enkulu ngoJuni eyaphumela kwinzuzo ye- $ 100,000 ngaphezulu kunokuba ishishini lakhe lihlala lifumana umvuzo. Kunyaka olandelayo, akalindelanga ukuba i-100,000 eyongezelelweyo yengeniso. Akafuni kuzigoba kwi-bracket ephezulu kakhulu kulo nyaka ngokuzihlawula yonke imali njengemvuzo okanye ibhonasi kunyaka wekhalenda omnye.

Ke, uBen ubhalela isheke kuye kwincwadi yokutshekisha eyi- $ 50,000 ngaphambi kukaDisemba waloo nyaka kwaye wongeza eso sixa kwiirhafu zakhe zengeniso. Umvuzo we- $ 50,000 awayezihlawule ngayo ingumrhumo werhafu kuye kwaye kuyinkcitho ebambeka kwirhafu kwiqumrhu. I-50,000 eseleyo yenzuzo eyongezelelweyo ihlala kwinkampani.

Ngaphambi kuka-Matshi wonyaka olandelayo, uzihlawula ngokwaseleyo kwi- $ 50,000 yenzuzo ethe kratya ngokubhala enye itsheki kwincwadi yokujonga ishishini. Le nto irhafu inikezelwa kwinkampani Ngenxa yoko, iyabambisa i- $ 50,000 kwimbuyekezo yerhafu yonyaka olandelayo. Ukuba ebebanga yonke i- $ 100,000 yengeniso eyongezelelweyo kwimbuyekezo yakhe yengeniso yomntu kunyaka omnye werhafu bekuya kumthoba kuye kubhengezwe ngaphezulu kwetax.

Ke, uBen wasebenzisa iqumrhu lakhe elinerhafu njengequmrhu likaC ukuhambisa inxenye yemali ukusuka komnye unyaka werhafu ukuya komnye. Uye wenza inani elilinganayo lemali. Kodwa usebenzise unyaka werhafu ephakathi kwakhe nenkampani yakhe ukuhlawula imali encinci kwiirhafu ngokuzigcina kubhengezo lwerhafu yomntu ngamnye. Uzigcinele amawaka eedola kwirhafu yengeniso.

Okokugqibela, xa iziko elirhafelwayo njengequmrhu leC, inkampani inokuyicima i-100% yeinshurensi yezonyango kunye neendleko zonyango ezinxulumene nabo bonke abasebenzi kunye nabantu abaxhomekeke kubo. I-inshurensi yezonyango, ukuncitshiswa kwe-inshurensi, imigqaliselo, i-aspirin, iibhandeji zonke zinokuchithwa kwiC.

Umzekelo, uNick noBetty Johnson banonyana onesifo seswekile. Esi sifo sikhokelele kwinkcitho enkulu yezonyango kusapho. Ngokwakho, i-IRS ikuvumela ukuba unciphise iindleko zonyango ukuba zingaphezulu kwe-7.5 yepesenti yomvuzo wakho oguquliweyo. Ke, i-chunk yokuqala yeendleko zonyango ayithwali. Iindleko zonyango kufuneka zifike kumda omkhulu ngaphambi kokukhaba kwirhafu umntu abuyise kuyo. Kukho imida enkulu ekunikezelweni kweendleko. Oko kukuthi, kukho izithintelo ezibanzi malunga noko kungenako ukurhoxiswa.

Ukwazi oku, uNick noBetty bakhethe ubume benkampani yabo kwi-C kwaye bamkele isicwangciso sonyango. Ngoku, zonke iindleko zonyango zawo onke amalungu osapho zinikezelwe, ukuqala ngedola yokuqala. Ukongeza kwezinye izibonelelo zerhafu, abakwaJohnson basindisa amawaka amawaka eedola nyaka ngamnye kwizibonelelo zonyango ezedwa kunye nombutho wabo uC.

I-LLC yeRhafu njengeZiko leeNkonzo

I-LLC inokuthi ihlawuliswe irhafu njengequmrhu elithi "S" xa, emva kokukhetha unyulo kwifom ye-8832, ifom yerhafu ye-IRS 2553 "Unyulo lweshishini elincinci" emva koko ifayilishwa kwi-IRS. Bonke abanini benkampani enamatyala athile abarhafelwe njengequmrhu le-S kufuneka babe ngabemi base-US okanye abaphambukeli. Ngaphandle kokungaqhelekanga unyaka wokuphela konyaka werhafu kufuneka ube ngoDisemba.

Unyulo lwe-S lwenkampani luthathwa njengolunomdla kumashishini asebenzayo (ngokuchasene namashishini otyalo-mali) xa umnini efuna ukuchitha yonke okanye uninzi lwenzuzo eyenziwa lishishini. Kungenxa yokuba, ukongeza kumvuzo "ofanelekileyo" ohlawulwa kumnini wenkampani, abaninizabelo banokufumana ingeniso ngohlobo “lonikelo” kubanini zabelo. Ukuhanjiswa kwabanini zabelo mahala kuKhuseleko lweNtlalo (12.4%) okanye kwi-Medicare (2.9%) kwirhafu. Ke ngokuzihlawula umvuzo omncinci kodwa onengqiqo kwaye ubhatale yonke inzuzo ekhoyo njengenkcitho kubanini bezabelo, umntu unokugcina i-15.3% kwiirhafu. Leyo yimali eyongezelelweyo eyi- $ 1530 ukuba umniniyo angayigcina epokothweni yakhe nganye ye- $ 10,000 ehlawulwa ngale ndlela.

IBill ineshishini lokukhathalela ingca enabasebenzi abaliqela. Uye wenza inkampani kwaye wanyula isikhundla se-S ngokugcwalisa iifom ze-IRS 2553. Ishishini lakhe limfumana nge- $ 100,000 ngonyaka. Uhlawula isiqingatha se- $ 100,000 njengomvuzo kwaye esinye isiqingatha njengokwabiwe kuye njengezabelo zenkampani. Ke, uzihlawula ngokwakhe ukuba i-IRS iyakuthatha ntoni njengomvuzo ofanelekileyo, masithi $ 50,000 ngonyaka. Uzihlawula ngokwakhe $ 2083 kwi-15th kunye ne-30th yenyanga nganye. Ukhupha incwadi yakhe yoshicilelo kwaye ubhala itsheki ayibhatalayo. Kwicandelo lememo yoqwalaselo ubhala igama elithi "Umvuzo." Okanye inkonzo yokuhlawula ayiqokelele ukubala kwaye akhuphe iirhafu ezifunekayo aze azibhalele itshekhi ukuze aphumle.

Emva koko uhlawula i- $ 50,000 eseleyo kuye njengokwabiwa kwezabelo. Njengoko ingeniso ivumela ukuba abhale iitsheki kuye kwincwadi yakhe yonyaka. Uzihlawulela ngokwakhe izihlandlo ezininzi ngenyanga njengoko umvuzo uvumela. Ubhala "ukuhanjiswa" kwicandelo lememo yetshekhi. Akunyanzelekanga ukuba ahlawule i-15.3% yokuziqeshela irhafu kulo msebenzi (oquka i-12.4% uKhuseleko lweNtlalontle kunye ne-2.9% Medicare tax). Ke ugcina i- $ 50,000 X 15.3% = $ 7650 kwiirhafu ngokukhetha unyulo lwe-S.

Ke, zine iindlela zokwenza iirhafu. Nazi izizathu eziqhelekileyo zokuba umntu akhethe uhlobo lwerhafu nganye:

  • Njengobunini bezinto ezizodwa - xa ishishini linomnini omnye.
    • Ukuba ngumnini wepropathi yokurentisa izindlu nomhlaba
    • Kwishishini elinengeniso yotyalo-mali engenamsebenzi njengezitokhwe, iibhondi kunye neengxowa-mali ezifanayo.
  • Njengobambiswano-xa ishishini linabanini okanye ngabanini abangaphezulu.
    • Ukuba ngumnini wepropathi yokurentisa izindlu nomhlaba
    • Kwishishini linengeniso yotyalo-mali olungena nje kwisitokhwe, njenge-bond, i-bond kunye nengxowa mali ethembekileyo.
  • Njengombutho uC
    • Kwimfihlo yezemali ukugcina ingeniso yeshishini ekubonakaleni kwimbuyekezo yakho yerhafu.
    • Umntu okanye usapho olunendleko eziphezulu zonyango
  • Njengombutho weS
    • Ukuqhuba ishishini elisebenzayo.
    • Ukugcina i-15.3% yokuhlawula irhafu yakho (equka ukhuseleko lweNtlalontle kunye ne-Medicare) ekuhanjisweni kwabanini zabelo.

UkuNgeniswa kunye neeNzuzo zeRhafu

Ngoku sele sikhankanye ezinye zeempawu eziphambili zeenzuzo zerhafu kunye nantlukwano phakathi kwezinto ezibandakanyiweyo, singakubuyisa oku kwakhona ekukhetheni uhlobo lweshishini oza kulifaka.

Ii-LLC zinokuhlawulwa kwirhafu njengazo naziphi na iziko, ubunini bube ngumnini-ndlu, intsebenziswano, ubumbano kunye nemibutho eyiS. Iguquguqukayo kakhulu, ke ukuba irhafu yinto yakho enkulu xa ufaka, le inokuba yinto ofuna ukuyiphanda ngakumbi, zonke iinketho zilapha.

Imibutho yerhafu irhafiswa kwingeniso yayo kunye nabanini zabelo. Oku kunokubonakala ngathi kuyinto engeloncedo, nangona kunjalo izabelo zinokuba kulo naliphi na iziko elisemthethweni okanye umntu, owangaphandle kunye nowasekhaya kwaye inani alinamida.

Imibutho iRhafu ihlawuliswa irhafu njengobunini-mpahla yentsebenzo okanye intsebenziswano kunye nemvume evunyelweyo yeNkampani, nangona kunjalo ingabinakho ukutshintsha kobunini. Abanini be-S Corporation kufuneka babe ngabemi abasemthethweni okanye abaphambukeli ngokusemthethweni kwaye kungabikho ngaphezulu kwezabelo ze75. Umhla wokuphela konyaka-mali we-S Corporation nguDisemba 31, ke ishishini kunye nonyaka wakho werhafu uphela ngosuku olunye.

Ngaphambi kokufaka, kufuneka ujonge ukugxila kwakho okwenyani. Ukufakwa kwiingeniso zerhafu kuvula umnyango wento ebalaseleyo. Ukukhetha eyona ilungileyo kuwe kubalulekile. Nazi izikhokelo ngokubanzi:

  • Dlula kwiRhafu: Xa ishishini linomnini omnye kwaye luhlobo lweshishini linikwa ukudlula kwiirhafu. Oku kuqwalaselwa xa kukho imeko yengeniso yokwenziwa, ezinje ngokugcina ii-akhawunti, isitokhwe, iimali ezihlanganayo kunye neebhondi. Ubunini bepropathi yinto enye yokujonga ukutyala imali apho ukuncitshiswa kweshishini kunye nezicwangciso zabasebenzi zingabalulekanga kwimeko yerhafu ngaphambi kokuba uthathe isigqibo sokufaka ishishini. Le yindlela irhafu yentengiso, ngokungasasebenzi, kunye nokusebenza kunye nokusebenzisana.
  • Irhafu yobumbano: Xa ishishini elisebenzayo lichitha yonke okanye uninzi lwengeniso yalo, oku kuyacetyiswa xa izicwangciso zempilo kunye neminikelo ziqwalaselwa ngokuyintloko. Ukhuseleko lweeasethi luyonyuka xa isheya sinokugcina inzuzo kwinkampani engabonakali kwimbuyekezo yerhafu okanye iingxelo zemali.
  • S Inkampani yeRhafu: Xa uqhuba ishishini elisebenzayo kunye nokunciphisa uxanduva lokuhlawula irhafu kwisabelo somvuzo wakhe nge-15.3%.
Ukuqonda ukuba ifom yeshishini lakho izuza njani ngoku kwaye xa ukhula kubalulekile. Ukufaka kunye nokwenza i-LLC kuneengenelo ezahlukeneyo kumashishini akumanqanaba ahlukeneyo. Yazi indlela eyakheke ngayo ishishini lakho njengoko uhleli ngoku nakwiminyaka emva kokufaka. Siza kugubungela ezinye izibonelelo kunye nendlela i-LLC enokutshintsha ngayo imeko yayo ukuze ixhase izigaba zeshishini lakho emva kokubandakanya.
"Ukuqonda izibonelelo zamashishini kunye nokukhula kweshishini lakho kubalulekile xa uthatha isigqibo sokuba loluphi uhlobo lweshishini oza kulifaka"

Siza kuvavanya irhafu yengeniso kwaye sithelekise indlela iQumrhu kunye ne-LLC enikezela ngayo izibonelelo ezahlukeneyo. Kwabaqalayo, Jikelele kwiNkxaso yezeNtlawulo zerhafu njengeziko elahlukileyo. Dlula kwizinto zerhafu, ezinjengeNkampani yeTyala loThengiso, musa ukuzihlawula irhafu ngokwazo, abanini beli candelo kwimfanelo yabo yokubuyisa kwirhafu. Umzekelo, ukuba i-Corporate ine- $ 50,000 yenzuzo kwi-akhawunti yebhanki yeshishini, loo mali ihlawuliswa irhafu kumashishini. Ukuba i-LLC inenani elifanayo lenzuzo kwinkampani, abanini bayo unoxanduva lokuhlawulwa kwirhafu kwimbuyekezo yabo, nokuba bayaba imali, okanye hayi.

Ukungancedi kwiRhafu yoRhulumente

Ukuba ishishini alinaso isidingo okanye sokudibanisa imali, ngoko ke ukunyangwa kwerhafu yobumbano kunokuba kungabi yeyona meko intle. Iarhente iyakuhlawula iirhafu ngayo nayiphi na inzuzo eshiye ishishini. Ke imeko apha ibonisa amanqanaba amabini erhafu:

  • Irhafu yengeniso yomntu: Abanini zabelo kunye nabasebenzi bayakuhlawula irhafu yengeniso kuwo wonke umvuzo kunye nokwabiwa kwimbuyekezo yabo yengeniso yomntu.
  • Irhafu yeNgeniso yeNkampaniNjengeziko elahlukileyo, iZiko liya kuhlawula irhafu kuyo nayiphi na inzuzo eseleyo kwishishini.

Izibonelelo zeRhafu yoMdibaniso

Ngoku sinokungena ekuqhekekeni kwemali kwaye indlela yerhafu yokudibanisa inokuba yimpahla enkulu ukukhulisa ishishini lakho. Xa ufuna ukuqokelela imali kwishishini ngeendleko zexesha elizayo, ezinje nge-inventri okanye izixhobo zeofisi, imeko yetax yomdibaniso iya kukuvumela ukuba wenze oku ngokulondolozwa lilonke i-IRS iyakuthatha. Masithathe umzekelo apho kukho imali eyi- $ 100,000 esele ikho kwishishini. Ukuba iziko alibandakanywanga okanye lingaxhomekeka ekudlulisweni kwerhafu, eso sixa siyakuba luxanduva lwabanini beshishini kwimbuyekezo yabo yengeniso kwaye babe behlawuliswa irhafu ngerhafu yabo yerhafu. Ukuba imali ibingashiywa kwishishini ngeendleko zexesha elizayo, abanini banokwabela isiqingatha senzuzo ngokwabo kwaye bashiye enye i-$ 50,000 kwinkampani eza kuthi irhafu kwi15%, irhafu yecandelo. Oku kugcina imali yabanini ekupheleni konyaka. Khumbula ukuba le ibiyincwadi ye-LLC yonke i-100,000 iyakuhlawulwa ngerhafu kwimbuyekezo yomnini, nokuba imali ihanjiswa okanye ayiyiyo.

I-MDA yeeNtengiso zeRhafu

Ngaphambili besixoxa kwesi sikhokelo ukuba i-LLC inokukhetha imeko yayo yerhafu nge-IRS. Ungasifaka njengeNkampani eNamatyala eNqabileyo kwaye ube nenzuzo yokudlula kwirhafu xa uthatha yonke inzuzo ngaphandle kweshishini kwaye xa oko kungasilungelanga ithuba elide, unganyula imeko yerhafu yecandelo. Oku kuyakubeka inkampani kwisikhundla apho ukwahlula phakathi ingeniso kunokwenzeka kwisigaba esahlukileyo seshishini lakho.