Kana iwe uri wekushanda, iwe unofanira kubhadhara mutero wekuzvitsvaga (Social Security uye Medicare mutero) pamabasa ako okuita basa.
Iwe unobhadhara sei iyo mitero uye kuti yakaverengwa sei yakasiyana nebhizinesi rako. Mitero yekuzvipira inotarirwa nehuwandu hwako uye huwandu huwandu huri mukati mehutano hwakarongeka iwe-hutengesi chete, ushamwari, LLC, kana sangano.
Mutero wekuzvitsvaga unotarirwa pamutengo unowanikwa mubhizinesi, uye mugove wako weyo mari yakawanikwa, zvichienderana nebasa rako rebhizimisi.
Mutero wekuzvitsvaga unobhadharwa pamutengo wakasiyana zvakasiyana nemushandi / mushandi weFICA mutero . Imwe mitero yekutengesa basa iri 15.3% - 12.9% ye Social Security uye 2.9% yeMedare. Social Security inobhadharwa kusvikira pagore rega rega ; hapano huwandu hwegore rose hweMedare. Mari yepamusoro yevanhu inogona kubhadhara imwezve 0.09% yemutero weMedare .
Cherechedza: Kana bhizinesi rako rakarasikirwa netsika, hapana mutero wekuzvitsvaga wakakodzera. Mutero wekuzvipira unongowanikwa chete pamusana pemari, kwete kurasikirwa.
Kuzvitsvaga Imitero yeSole Proprietorship kana Single-Member LLC
Kana iwe uri wega wega kana wega-member member (iyo inobhadharwa semugove wega wega), iwe ndiwe wega webhizimisi. Sezvo zvakadaro, iwe unobhadhara mitero yebasa rako pachako pamusoro pemari yose yemari yebhizimisi.
Chokutanga, unofanira kusarudza mari yakawanikwa kubva mubhizimusi rako, uchishandisa Purogiramu C , imwe yemararamiro mumutero wako wekudzokera. Zvadaro mambure ekushandisa anoshandiswa kuverenga mitero yebasa rekushandisa uchishandisa Purogiramu SE . Nhamba yemhosva yemitero yokuzvimirira inowanikwa mumutero wemunhu pachake wekudzorera paMuganhu 57 weFomu 1040.
Mutero wekuzvipira wekushandira pamwe kana Multiple-member LLC
Vashandi muhukama uye nhengo mu LLC vanonzi vanozvishandira (kwete vashandi).
Kuverenga mutero wega wega wega wokubhadhara unokodzera:
1. Kutanga, kubatana kunopedzisa ruzivo rwekudzoka paFomu 1065. Kudzoka uku kunoratidza mari yakazara yehutano pamwe chete.
2. Zvadaro mugove weumwe neumwe weiyo mari yakagadziriswa inogadziriswa, zvichibva pane mugove wake wekubatira mari. Sangano rekushandira pamwe rakagadziriswa nesungano yekubatana. Chikamu chekugoverana chinoratidzwa pane Purogiramu K -1 iyo yakagadzirirwa mumwe nomumwe,
3. Mutero wekuzvitsvaga unotarirwa uchishandiswa Purogiramu SE uye mutoro webasa roga roga wekubhadhara unowanikwa pamutsara we 57 weFomu 1040 kune mumwe nomumwe.
Semuenzaniso, kana kubatana / LLC kubhadhara mutero kunoratidza huwandu hwekuwana mari ye $ 150,000, uye kune vatatu vanobatana / nhengo, mumwe nomumwe ane mugove wakaenzana, mubhadharo weumwe neumwe / nhengo ye $ 50,000. Iyi mari inoshandiswa kuverenga mutengo wemutero webasa roga roga unokweretwa nemudiwa uyu kana nhengo.
Kusiyanisa: Vashandi muhukama hushoma havatauri sevashandi, uye vashandisirwo muhutano hwakabhadharwa sehurumende havabvunzwi sevanoshanda.
Ko zvakadini neUkuzvipira Mutero kune Vadhi veSangano?
Sezvo muridzi wekambani , unowana mari kubva kune zvikamu. Iyi mari inenge isingatarisirwi mari yebasa uye haisi pasi pemutero wekuzvimirira. Iwe unogonawo kugamuchira mubhadharo kubva kumakambani ako, asi mari iyi inonzi semari yemari, kwete basa roga. Kubhadhara kubva kubasa pamwe nekambani kunobhadharwa seFICA mitsara pamutengo wevashandi, kwete yevashandi vanoshanda.