7 Nhema dzeS Corporations - Dzinotsanangurwa

S S Corporation inoshandiswa zvine simba kubatsira vadzimai vemabhizimisi maduku kuumba sangano rinobvumira dambudziko rezasi uye risina kukanganisa kwemitero miviri yezvemabhizimisi. "S s corporation inobvumira kusungirwa kwekodzero uye imwe chete yebhadharo yemabhizimisi maduku akachengetedzwa," maererano neInternet Subcommittee report muna 2006.

Kunyange zvazvo zvikwata zveS s zvave zvakapoteredza kwemakore anenge 60, bhizinesi iri rinoramba richivhiringidza.

Nyaya iyi inojekesa dzimwe pfungwa dzisina kururama pamusoro peS corporations.

S Corp Myth # 1 - Muzwi rokuti "S corporation" kana "S corp," S inomiririra "mabhizimisi maduku."

Izvozvo zvinonyanya kufungidzira. S corporations, yakasikwa muna 1958 nemutemo, i-sub-set pf corporations, kwete imwe yebhizimisi sangano. Iko dzimwe nguva kunonzi "Sub-S makambani" achitaura kuChechera S cheGwaro 1 re Internal Revenue Code.

S Corp Myth # 2 - S s corporations zvinoumbwa nenzira imwecheteyo sezvikwata zvekare.

S S corporation isiri yehurumende, asi haina kuumbwa sekambani. Sangano racho rinotanga kuumbwa, saka iyo S-S yemamiriro emitero inosarudzwa nekambani. Kuumbwa kweS Cor Corp ndiyo nzira mbiri:

1. Kutanga, sangano rinoumbwa (rinonzi " kuiswa ") nenzira yakajairika, nekunyora kambani nehurumende uye kuisa mamwe mapepa, kusanganisira Nyaya dzeIn Incorporation , iyo inotsanangura kuti boka racho richashandiswa sei.

2. Zvadaro fomu yeS corp yesarudzo inofanira kuiswa ne IRS. Unofanirwa kuisa Fomu 2553 kuti uite sarudzo iyi.

S Corp Myth 3 # - Chero bhizinesi shomanana rinogona kuumba S corp.

Pane zvidimbu zvakanakira uye kukwana kwemakambani anoshuva kuisa s election yeS corporation. Sangano rinofanirwa kunge riri boka redzimba, rinofanira kunge risina vashandi vanopfuura zana, rimwe chete boka rezvitoro, uye haigoni kuva rimwe remakambani akawanda asingabvumirwi.

Pane zvimwe zvinoda; chengetedza nemhosva yako musati wasarudza s S corp.

S Corp Myth # 4 - S s corp sarudzo inogona kuitwa chero nguva mushure mekunge sangano riumbwa.

I IRS inoda kuti Chitsauko S Echisarudzo chiiswe mushure memwedzi miviri nemazuva gumi nemashanu mushure mekutanga kwegore remutero sarudzo inofanira kushanda. Nokutanga, izvi zvinoreva gore rokutanga rebhizimisi.

S Corp Myth # 5 - S s corporations zvinoshanda zvakafanana nenzira yeL LLC yezvinangwa zvemitero.

S corporations uye LLC zvakafanana pane izvo zvavari nzira yekuderedza mitoro yebhizimisi uyewo nenzira iyo mutero wemari inobhadharwa. Izvo zvakafananawo mumagariro avo, nebhodhi revatungamiri uye vagovana.

Makambani sebhizinesi rebhizimisi inobhadhara mutero wemari pamusana pemari yebhizimisi. S corporations,, kune rumwe rutivi, kuripa mutero wemari kuburikidza nevatenzi (shareholders).

Izvo zvinotorwa nevadzidzisi kubhadhara mitero zvinoshanda zvakasiyana nezvekambani nehurumende S. Makambani anobhadhara mitero yavo, uye vadzidzisi vanogona kubhadhara mitero pazvikamu zvavanowana kana pamabasa avo emabasa, kana vakashanda sevashandi mukambani.

S vashandi vehurumende vanobhadhara mukana yakafanana sevashandi pamwe chete nevatengi ve LLC. Iko mari yakawanikwa kana kurasikirwa kwebhizimisi inopfuudzwa kuburikidza nevaridzi, zvichienderana nesungano pakati peimba.

Iyi mutero inoburitswa pamutero wevatenzi vemutero. Mudzidzisi mumwe nomumwe anonyora Purogiramu K-1 ichiratidzira mugove wake wemari inowanikwa. Iyi mari inowedzerwa kumutero wemunhu pachake wekubhadhara.

S Corp Myth # 6 - S vashandi vehurumende vanogona kudzivisa mitero yokuzvishanda.

Ichokwadi kuti vashandi veS S corporation havafaniri kubhadhara mitero yebasa ravo, asi havagoni kudzivisa mitero yeFICA kana vakashanda mukambani. Mitero yekuzvipira inobhadhara mitero inobhadharwa nevanabhizimisi veZimbabwe Security uye Medicare. Izvo zvakaenzana nemitero yeFICA , iyo inowanikwa nevashandi nevashandi.

S vashandi vehurumende vanoshanda mubhizinesi vashandi uye vanobhadhara mitero yeFICA. S vashandi vemuhurumende vanofanira kuzvibhadharirawo mubhadharo.

S Corp Myth # 7 - S vashandi vehurumende vanogona kuchengetedza kaviri kutengesa.

Iyi nhema ndeyechokwadi; S vashandi vehurumende havafaniri kubhadhara mitero miviri; ichi ndicho chimwe chezvinhu zvinokosha zveS corporation status .

Kaviri mitero kune vashandi vemagariro ndeye chikonzero chekambani inobhadhara mitero yemari, saka vashandi vanobhadhara mitero yemari pamitengo yavanowana. Sezvo S corporation isingabhadhara mitero yemari semhizha rezvebhizimisi, vadzidzisi vanogona kudzivisa kaviri kubhadhara nyaya. S corporation vanotengesa kubhadhara mitero semunhu oga; S zvikwata hazvina zvikamu.

Zvinonzwisisika. Mashoko aya ari munyaya ino haafaniri kuitirwa, uyewo haafaniri kuvimbwa, semazano epamutemo. Munyori haatauri pamusoro pekupedzwa kana kukwana kwemashoko aya. Mitemo yehurumende uye yezvematongerwo enyika inochinja nguva dzose, uye mamiriro ose emabhizimisi akasiyana. Iwe usati waita chero mutero kana kuti zvisarudzo zvepamutemo, sangana nevose vadzidzisi vako vemitero uye gweta rako.