S Inkampani

Ukuqala kwebhizinisi nezinsizakalo zokuvikela impahla.

Thola Ukuhlanganiswa

S Inkampani

Inhlangano eyi-S iwuhlobo lwebhizinisi okwakhiwe ngalo igama ngenxa yokuthi ihlelwe ngendlela yokuthi ihlangana, futhi iwela ngaphansi kwesibuko, se-IRS Revenue Code subchapter S. ngezindlela eziningi, ifana kakhulu nenkampani yendabuko, kepha ngezici ezithile ezifana nokubambisana ezingazuza izinhlobo ezithile zezinhlangano zebhizinisi. Enye yezinzuzo zokuqala zokuphathwa njengesahluko S Corporation ukuthi kudlula intela. Intela yokudlula idlula lapho abaninimasheya bedonswa intela ezingeni lomuntu ngamunye, njengokubambisana, kunokuba kuqala ezingeni lenkampani, bese baphinda futhi ezingeni ngalinye. Lokhu kunikeza abaninimasheya okuhle kunabo bobabili omhlaba ezimweni eziningi-- izinzuzo zokudluliswa kwentela ngokubambisana okulula, nesikweletu esilinganiselwe nokuvikelwa kwempahla okuxhaswa yinhlangano.

Izinzuzo Zentela

Inhlangano ejwayelekile (noma "C") ikhokhiswa emalini etholwa njengenkampani, khona-ke noma yiziphi izinzuzo ezabiwe kubaninimasheya ngamanye ziphindwe zibhadalwe ngentengo yomuntu ngamunye (cishe i-15% yezintela ze-Federal). Lokhu kwaziwa njengengozi yokubiza intela kabili futhi kungenye yezizathu ezibalulekile zokuba khona kweS Corporation.

Inkampani iS, ​​ngakolunye uhlangothi, ayikhokhiswa intela ezingeni lenkampani. Esikhundleni salokho, kuyakhokhiswa intela ngokususelwa kokusatshalaliswa kwabaninimasheya ngamanani asezingeni labaninimasheya. Into okufanele ikhunjulwe ukuthi le ntela yenzeka noma ngabe kukhona ngempela ukusatshalaliswa kwabaninimasheya. Lokhu kusho ukuthi imali engenayo idonswa kanye kuphela, njengokwabiwa kwabaninimasheya.

Le ndlela yokudlula intela ingaba yimbonisi kanye nenkathazo. Isibonelo, ake sithathe inkampani yokuqagela egama linguWallaby, Inc. Sizosho ukuthi kukhona abalingani abathathu, uJohn, uJack, noJacob, uJohn enomnikazi we-50%, uJack ungumnikazi we-25%, noJacobs osele nge-25%. IWallaby, Inc. ithole u- $ 10 wezigidi ngonyaka owedlule njengeholo. Ngesikhathi sentela, uJohn kuzodingeka afune imali engu- $ 5 million, uJack $ 2.5 million, noJacob $ esele we- $ 2.5 million. Uma uJohn, njengomnikazi wobuningi, enquma ukungasabalalisi inzuzo etholwayo, uJohn, uJack noJacob basazoqhubeka nokukhokhiswa intela yemali etholakele njengokungathi ukusatshalaliswa kwenziwa ngaleyondlela, yize kungekho noyedwa kwabathathu othola okungokoqobo ukusatshalaliswa kwemali. Lesi simo singashintshwa ngokusebenzisa lokho okubizwa ngokuthi "ukudlala okunciphisayo" okwenziwa ngabalingani abaningi (noma ababambisene ekuhlanganiseni) emizameni yokuncipha iqembu elincane noma umlingani ongathandeki.

Ebhizinisini lendabuko, yize kunentela yokuqala yenkampani, akukho ntela yokwahlukaniswa kwamazinga ngamunye wokubamba ngaphandle kokuthi kusatshalaliswe uqobo.

Okunye okukhawulelwe kwi-S Corporation ukuthi inani labaninimasheya lilinganiselwe ku-100, futhi uma kunabaninimasheya oyedwa, kunengozi ekhona yokuthi i-IRS indiva isimo se-S futhi iphatha inkampani njengenhlangano ejwayelekile ngezinhloso zentela. Lokhu kungenzeka kakhulu uma kukhona noma yiluphi uhlobo lokuphambuka oluvela ezinhlanganweni ezihlanganisiwe.

S Corporate

Ukwenziwa kwenhlangano njengenhlangano eyi-S kusho nokuthi, kufana nezezinkampani zendabuko, izinto ezihlanganisiwe kufanele zibhekwe. Izinto ezihlanganisiwe yizenzo okufanele zenziwe ngumqondisi wenhlangano, izikhulu noma abanikazi bamasheya ukuze kugcinwe ukuvikeleka okunikezwa ukwakhiwa kwenhlangano. Lezi izinqubo ezibalulekile ezisebenza ukuvikela impahla yomuntu siqu yabaqondisi bezinhlangano, abaphathi nabanamasheya.

I-Formalities ingafushaniswa ngale ndlela elandelayo:

  • Izimali Ezihlanganisiwe kufanele zigcinwe zodwa ngaphandle kwezimali Zomuntu.
  • Kufanele kube nemihlangano yonyaka yeBhodi yabaqondisi.
  • Kufanele kube khona Amaminithi Wenhlangano kanye nesikhulu esabelwe ukuthatha nokunakekela imizuzu.
  • Konke ukubandakanyeka kweZinkampani, izinkontileka, kanye nokutholwa kwamasu kumele kube kwifomu elibhaliwe.

Izingxoxo ezininginingi ezijulile nezincazelo zezinto ezihlanganisiwe zingatholakala engxenyeni yethu equkethe a Uhlu Lokuhlola Izinhlaka Ezihlangene. Ngaphezu kwalokho, kuyasho ukuthi ukunamathela ezinhlanganweni ezibandakanyekile kumele kusetshenziswe ngempumelelo kunoma iyiphi inhlangano. Lezi zinqubo zisebenza ukugcina isikweletu esinqunyelwe kanye nezinzuzo zentela ezinikezwa yisimo sebhizinisi.

Ukugcwaliswa kwe-Subchapter S Ukwelashwa

Izinyathelo ezidingekayo ukuze kufinyelelwe isimo se-S yenkampani aziyona inkimbinkimbi kakhulu, kodwa zidinga ukunakwa kakhulu kubo ukuze baqiniseke ukuthi isimo sibekezelela ukuhlolisiswa nezinzuzo zesimo ziyajatshulelwa.

Ukuqala, umnikazi wamasheya wenhlangano ekhona, noma umnikazi wenkampani entsha, kufanele enze ifomu le-IRS 2553, kanye nanoma yimiphi imibhalo yasendaweni uma isimo sokuhlala sale nhlangano sibona izinkampani zakwa-S (ezinye izifundazwe ziphatha zonke izinkampani okufanayo, futhi nokho abanye bayakuvumela ukubizwa kwe-S futhi balandele amasu afanayo entela). Ukuqokwa kanye nokufakwa kwalolu khetho kufanele kwenzeke ngaphambi kosuku lwe-16th lwenyanga yesithathu kulandela ukuvalwa konyaka wentela yenhlangano ukuze le nhlangano ibhekwe ngesimo S ngonyaka wonyaka wentela yamanje. Inhlangano kufanele ihlangabezane neziqu zeS Corporation phakathi nezinyanga ze-2.5 ezingenhla, futhi bonke abaninimasheya kumele bavume isimo, kungakhathalekile ukuthi bangabanini noma banesitoko ngesikhathi sokushintsha kwesimo.

Ukudambisa Isimo Sokhetho

Isimo se-S Corporation singasuswa ngokuzithandela ngokugcwaliswa kwesitatimende esifanele sokuqedwa. Lolu hlobo lokuhoxiswa kwesimo lungenziwa kuphela ngokuvunywa nangokwemvume yabaninimasheya abaningi. Inqubo ephelele, nazo zonke izidingo ezidingekayo zemininingwane, ingatholwa kusigaba se-IRS Regulations isigaba 1.1362-6 (a) (3) naku-Imiyalo yefomu le-IRS 1120S, i-US Income tax Return for S Corporation.

Ukuchithwa noma ukunqanyulwa kwesimo ngokungenamkhawulo kungenzeka nganoma yisiphi isikhathi lapho abezomthetho, njenge-IRS noma i-State Franchise tax Board, bememezela ukwephulwa kwezidingo zokufaneleka, noma ukulimaza okukhulu kakhulu, noma ngabe yikuphi ukwehluleka ukubuka okusemthethweni okuletha umbuzo Isimo sebhizinisi esingokomthetho esihlukile senkampani.

Obani Okufanele Bahlele Njengenhlangano Yama-S?

Ubambiswano, amaqembu abatshalizimali, noma abanikazi bamasheya abakhona abafuna izinzuzo ezimbili zokuthokozela isikweletu esilinganiselwe nokudlula kwentela kufanele bacabangisise isimo se-S Corporation, inqobo nje uma imithetho yokufaneleka ingafinyelelwa futhi igcinwa. Kunokusizakala okuningi okuqokiwe kusuka kulolu hlobo lwenhlangano, kepha lesi yisinqumo okufanele senziwe ngosizo lochwepheshe onolwazi kwi-subchapter S Corporations.

Inhlangano eyi-S (eqanjwe kanjalo ngenxa yenhlangano yayo ehlangabezana nezidingo ze-IRS okumele zirhafiswe ngaphansi kwe-Subchapter S ye-Internal Revenue Code) yinhlangano okwenziwe kuyo ukhetho lwentela lwe-subchapter S ukuze iphathwe njengephasiphothi Inkampane engenayo ngezinhloso zentela, kufana nokubambisana imali engenayo noma elahlekile “edlula” ekubuyiselweni kwabathengisi bomuntu ngamunye (ngokuqondile ukutshalwa kwezimali noma ubunikazi enkampanini), ngenkathi isanikeza ukuvikela okufanayo kwezimpahla kanye kwizikweletu njengenhlangano yendabuko. Abanini bamasheya bazokhokha intela yemali yomuntu siqu ngokususelwa kwinzuzo yenhlangano ye-S, kungakhathalekile ukuthi ingabe imali isatshalaliswa empeleni noma cha, kodwa bayogwema “intela ephindwe kabili” ehambelana nenkampani yendabuko (noma i- "C" Corporate).

Umehluko omkhulu phakathi kweSiko Lendabuko ne-S Corporation

Ngenxa yesakhiwo sayo “sokudlula” sentela, inkampani eyi-S ayikhokhelwa intela ezingeni lenkampani, futhi ngenxa yalokho igwema izingqinamba “zentela ephindwe kabili” (enhlanganweni ejwayelekile noma yendabuko, imali yebhizinisi idonswa kuqala entela ezingeni lenkampani. , bese ukusatshalaliswa kwemali engenayo esele kubaninimasheya ngamunye kudonswa intela futhi ngokuthi "imali engenayo") eyehlela izinkampani zakwa-C.

Ngokungafani nokwahlukaniswa kweC okukhokhiswa intela ngamanani we-15.00%, izinhlawulo zenhlangano ezi-S (noma ezinobizwa ngamagama athi “Distributions”) zentela kumanani entela yomninimasheya. Kodwa-ke, ukwahlukaniswa kwebhizinisi kungaphansi kokukhokha intela kabili okushiwo ngenhla. Imali engenayo iqala ukukhokhiswa kumazinga ezinkampani ngaphambi kokuba isatshalaliswe njengengxenye yedatha bese idonswa kwemali engenayo uma inikezwa abaninimasheya ngamunye.

Isibonelo, iCogs Inc, yakheka njengenhlangano eyi-S, yenza ama- $ 20 ayisigidi semali engenayo futhi iphethwe yi-51% nguJack ne-49% nguTom. Ekubuyeni kwakhe kwentela kaJack, uzobika u- $ 10.2 million weholo futhi uTom uzobika u- $ 9.8 million. Uma uJack (njengomnikazi weningi) ethatha isinqumo sokungasabalalisi inzuzo etholwayo, bobabili uJack noTom basazoqhubeka nokukhokhiswa intela yemali etholwayo njengokungathi ukusatshalaliswa kwenziwa ngaleyondlela, noma kungekho okutholwe ukwabiwa kwemali. Lesi yisibonelo se- "minim-play" yebhizinisi engasetshenziswa ukuzama ukuxosha uzakwethu omncane.

Izinjongo zebhizinisi zeSangano S

Ukuba nesimo se-S yenhlangano kuhlinzeka ngezinzuzo ezimbalwa ezinkulu zenkampani. Okokuqala nokubaluleke kakhulu, iqiniso, umgomo wokuthola isikweletu esinqunyelwe, noma ukunciphisa umthelela wezimpahla zomuntu siqu, noma ezinye izindlela zesikweletu ezitholwe ngabaninimasheya abathile, ngokumelene nabaninimasheya, nokuvikela ngokumelene nabo okuthinta inkampani iyonke, noma bonke abaninimasheya njengabantu. Le nzuzo yokuvikelwa kwempahla iyiqiniso kwinhlangano yendabuko kanye ne-S Corporate. Okubaluleke kakhulu ekukhetheni kwenhlangano eyi-S yinzuzo yokudlula ngentela. Ngenkathi kunokukhawulelwa kwesilinganiso sabaninimasheya inkampani engaba nayo ukuze ihlangabezane nezidingo ze-IRS zesimo S senhlangano, izinkampani eziningi ezilingana nomkhawulo wosayizi (ezimweni eziningi, hhayi ngaphezulu kwe-75 kuya kubahlanganyeli be-100) abakhethiwe intela njengenhlangano ye-S ngoba ivumela abanikazi bamasheya ngamunye ukuthola ukwabiwa kwemali enkudlwana yebhizinisi. Inhlangano ingadlulisela imali ngqo kubaninimasheya futhi igweme intela ephindwe kabili ehambisana nokwabiwa kwezinkampani zomphakathi, ngenkathi iqhubeka nokujabulela izinzuzo zesakhiwo sebhizinisi.

Isimo Senkampani Yezokhetho

Isimo senhlangano ye-Electing S sinemiphumela yesikweletu sentela. Isimo se-S sivumela abaninimasheya ukuthi basebenzise inzuzo yenkampani kanye nokulahleka kokubuyiselwa kwentela yomuntu ngamunye. Ukuze ukhethe isimo se-S, umuntu kufanele aqale afake njengenhlangano ejwayelekile C abese efayela i-IRS form 2553. Uma usanda kufaka, inhlangano yakho ingafayela isimo S nganoma yisiphi isikhathi ngonyaka wentela ngaphakathi kwezinsuku ze-75 ngosuku lwakho lokufaka. Ngaphandle kwalokho, lesi sinyathelo kumele sithathwe ngoMashi 15 uma inkampani inenkokhelo yonyaka wekhalenda, ukuze ukhetho luqale ukusebenza ngonyaka wamanje wentela. Inkampani ngemuva kwesikhathi inganquma ukukhetha isimo se-S yenhlangano, kepha lesi sinqumo ngeke sisebenze kuze kube unyaka olandelayo.

Ukuqapha Kwengeniso Eyisisekelo

Imali engenayo kuphela noma iyiphi imali eyenziwe ngotshalomali; ie amasheya, amabhondi, utshalomali lohlobo lwe-equity, indawo ethengiswayo, njll. Imali engenayo esebenzayo yenziwa ngezinsizakalo ezihlinzekiwe, imikhiqizo ithengisiwe, njll. Kubalulekile ukwenza isiqiniseko sokuthi imali engenayo yenhlangano yakho ye-S ayidluli i-25% yemarisidi enkulu yenhlangano isikhathi seminyaka emithathu elandelanayo; ngaphandle kwalokho inkampani yakho ingaba sengozini yokuhlehliswa kwesimo S sayo yi-IRS. Ukukhetha okungcono uma ibhizinisi lakho kulindeleke ukuthi libe nemali engenayo yokuthola okuthile kungaba yi-LLC.

Ukufanelekela Isimo Senkampani ye-S

Ukuze ulungele ukuthola isikhundla se-S yenhlangano kufanele kuhlangatshezwane nezinyathelo ezimbalwa ezidingekayo. I-1. Inhlangano kufanele yakhiwe njengenhlangano ejwayelekile, eyenzelwa inzuzo yeklasi C. I-2. Qiniseka ukuthi inkampani yakho ikhiphe isigaba esisodwa kuphela sesitoko. I-3. Bonke abaninimasheya yizakhamizi zase-US noma abahlali abahlala njalo. I-4. Akunakuba ngaphezu kwabelana ngamasheya we-75. I-5. Ileveli engenayo yenhlangano yakho ayidluleli i-25% yomkhawulo wamaresidi amakhulu. I-6. Uma inkampani yakho inosuku lokuphela konyaka wentela ngaphandle kukaDisemba 31, kufanele ufayele imvume ku-IRS. Uma inhlangano yakho ihlangane nakho konke okungenhla, ungafaka ifomu i-2553 nge-IRS ukukhetha isimo se-S.

S Corporation vs. LLC

Inkampani Engabekelwa Imali Elinganiselwe ingabelwa izinkampani (ezinamalungu “njengamalungu”), ezinye izinkampani zakwa-LLC, ukusebenzisana, izethembiso kanye nezakhamizi ezingezona ezase-US, njengabafokazi. Inhlangano yakwa-S, ngakolunye uhlangothi, ingaba ngabezakhamuzi zase-US kuphela noma abafokazi abahlala njalo. I-LLC inganikeza amazinga / amakilasi ahlukene wobulungu ngenkathi inkampani eyi-S inganikeza isigaba esisodwa kuphela sesitoko. I-LLC ingaba nenani lamalungu kepha inhlangano eyi-S ikhawulelwe kubukhulu be-75 kuya kubahlanganyeli be-100 (ngokuya ngemithetho yesifundazwe lapho yakheka khona). Lapho umnikazi wamasheya wenhlangano engu-S eboshelwe icala lomuntu (hhayi ibhizinisi), amasheya esitoko ayimpahla engabanjwa. Lapho ilunga le-LLC libekwa icala (elingelona ibhizinisi) enkantolo, kukhona okuhlinzekelwa ukuvikela isigxobo sobulungu ukuthi singathathwa kumuntu.

Izinkinga Zezomthetho Zokucatshangelwa nge-S Corporation

Ukuqiniseka, kunezinyathelo ezithile zokulawula nezidingo ezidinga ukufezekiswa ngaphambi kokuba inkampane iphathwe njengenhlangano ye-S. Okokuqala, abanikazi bamasheya benkampani ekhona (noma umsunguli wophiko olusha) kufanele benze ukhetho lokuba yibhizinisi le-S ku-IRS IFomu 2553 (nefomu elihambisanayo lesimo lapho kufakwe khona inkampani) ngaphambi kosuku lwe-16th enyangeni yesithathu kulandela ukuvalwa konyaka wentela ye-C yenhlangano uma ukhetho luzosebenza kulo nyaka wentela. Inhlangano eyi-C kumele ifaneleke njengebhizinisi elifanelekile kulezo zinyanga ze-2 1 / 2 futhi bonke abaninimasheya ngalezo zinyanga ze-2 1 / 2 kumele bavume, noma ngabe abanikazi besitoko ngesikhathi sokhetho. Uma ukhetho lufakiwe ngemuva kosuku lwe-15th lwenyanga yesithathu yonyaka wentela, ukhetho luzosebenza ngonyaka olandelayo wentela futhi bonke abaninimasheya ngesikhathi sokhetho kumele bavume.

Ukuqedwa kwesimo se-S Corporation

Ukumiswa kokuzithandela kokhetho lwe-S kwenziwa ngokufaka isitatimende esikhungweni seNkonzo lapho ukhetho lwakuqala lufakwe khona ngokufanele. Ukuchithwa kungenziwa kuphela ngemvume yabaninimasheya abathi, lapho kususwa, lapho kubanjwa, kubamba ngaphezu kwengxenye yenani lamasheya akhishwe kanye nezimali ezishiwoyo zesitoko (kufaka phakathi isitoko esingavoti) senkampani. Kunemininingwane ethize okumele ifakwe esitatimendeni futhi lolu lwazi luchazwe esigabeni se-Regulations isigaba 1.1362-6 (a) (3) naku-Imiyalo yeFomu le-IRS 1120S, i-US Income tax Return for S Corporation.

Ukuchithwa kungasho usuku lokuqala isikhathi eside njengoba kusasele noma ngemuva kosuku lokuchithwa. Uma kungekho usuku olubekiwe futhi ukubuyiselwa kufakwa ngaphambi kosuku lwe-15th lwenyanga yesithathu yonyaka wentela, ukuhoxiswa kuzosebenza kulo nyaka wamanje wentela. Uma ukubuyiselwa kufakwa ngemuva kosuku lwe-15th lwenyanga yesithathu yonyaka wentela, ukuhoxiswa kuzosebenza ngonyaka wentela olandelayo.

Ingabe Kufanele Ngihlele Ibhizinisi Lami njengenhlangano S?

Uma uhlose ukuthi inkampani yakho ibe nabaninimasheya abangaphezulu kwabambalwa (kepha ingaphansi komkhawulo kwisimo sakho) futhi ungabonga usizo lokudlula kwentela ngesikhathi esifanayo uqonde izingqinamba ezingaba khona ezibandakanyekile “ngokungakhathalelwa intela. wokusatshalaliswa, ”futhi uhlangabezana nezidingo ezingokomthetho ezichazwe ngenhla, khona-ke inkampani eyi-S ingahamba ibanga elide ekwenzeni ibhizinisi lakho libe yinzuzo futhi likhange kubatshalizimali abalungile.