Chii Chinonzi S Corporation?

Tsanangudzo uye Zvaidiwa

Tsanangudzo yeChechipiri S Corporation

"S-Corporation" isangano rinogara riripo pakati pevatori vehove 1 ne100 uye iro rinopfuura-kuburikidza nemari kana kurasikirwa kwenyika kune vashandi pasi pekuenderana neInternal Revenue Code, Chitsauko 1, Subchapter S. Makurukota anofanirwa kusangana nemhando yakakodzera yekufanirwa, uye vanofanirwa kuzivisa IRS yekusarudza kwavo kuti vabhadharwe saS-Corporation mune imwe nguva.

Mutero weRow Corpor Corporations

Kambani inogara iripo , dzimwe nguva inonzi "C" Corporation (mushure meChechipter C yeInternal Revenue Code), inobhadharwa semuchina webhizimisi wakasiyana. Makambani ane fomu yavo yemutero (1120) uye yavo yemitero inotarirwa (C Corp mutero). Makambani angasarudza kuchengeta purogiramu yavo uye mari yavo sechikamu chemari yavo yekushanda, kana vangasarudza kugovera zvimwe kana zvikamu zvavo zvose nemari yavo sezvikamu zvakabhadharwa kune vagovana.

Zvikamu zvakabhadharwa kune vashandi vanobhadhara zvakapetwa kaviri. Vanokweretwa kamwe chete pahutano hwekambani (pane yekambani yeFomu 1120 ), uye zvakare kumunhu mumwe nomumwe (pamunhu weFomu 1040).

Mutero weS-Corporations

An S-Corporation haisi pasi pekambani yemitero. "Kazhinji, s s corporation haigoni kubhadhara mutero wezvemari kunze kwemutero kune zvimwe zvikwereti zvepfuma uye mari yekusarura," maererano neInternal Revenue Service.

Pane kudaro, S-Corporation inopinda-kuburikidza nenharo (kana kuti kurasikirwa netsika ) kune vagovana. Mari yebhizimisi inobhadharwa pamitero yemunhu mumwe nomumwe yeFomu 1040 yevashandi. Kupfuura-kuburikidza (dzimwe nguva kunonzi kuyerera-kuburikidza) zvakasikwa zvemari zvinoreva kuti mari yekambani inongotarirwa chete kamwechete - kune nhengo yevashandi .

IRS inotsanangura izvi nenzira iyi: "Pamitero yavo yezvemitero, s corporation's shareholders inosanganisira mugove wavo wezvinyorwa zvakasiyana zvakasiyana zvekuwana mari, kubvisa, kurasikirwa, uye chikwereti, uye mugove wavo wekusarudzwa kana mari yakasarudzwa."

S-Makambani saka vadzivisa izvo zvinonzi " kaviri kutengesa " kwezvikamu.

S-Corporations, saC C Corporations nguva dzose , vanogona kusarudza kuchengetedza mari yavo yakawanda senhare inoshandiswa. Zvisinei, zvikwereti zvose zvinofungidzirwa se-kana zvakagoverwa kune vashandi. Nokudaro s-shareholder yeS-Corporation inogona kubhadhara mitero pamari yavasina kumbogamuchira. (Sezvo mugoveri weC-corporation ari kutengesa pane zvikamu apo zvikamu izvozvo zviripo zvakabhadharwa.)

Mvumo yekugadziriswa kweS-Corporations

Sangano rinogona kusarudza kubhadhara mitero seS-Corporation iyo inosangana nemitemo inotevera.

1. Iko kambani i (a) inyika corpor corporation , kana (b) nhengo yepamusha inokodzera kusarudzwa kuti iite seyambani inofambisa mafaira Fomu 2553 uye inosangana nedzimwe mimwe miedzo yakanyorwa pasi apa. Kana Fomu 2553 isiri yakakodzera kuiswa, ona Rev. 2004-48, 2004-32 IRB 172.
2. Iyo kambani haina vashandi vanopfuura 100. (Murume nomudzimai uye nzvimbo dzavo vanobatwa semugovera mumwechete weiyi muedzo.Nhengo yemhuri inogona kusarudza kubata vanhu vose vemhuri semugove mumwe chete weiyo muedzo.Zvamwe vanhu vose vanobatwa sevanoparadzana vakasiyana.)

1. Vaparidzi chete ndivo vanhu, zvivako, mamwe masangano asingabhadharwi, kana zvimwe zvikwereti.
2. Iko kambani haina vatorwa vasiri vatorwa. (Ndiko, vagovana chete ndivo vanogara muUnited States uye vagari vemo vatorwa.)
3. Iyo kambani ine boka rimwe chete rezvikwata. Kazhinji, sangano rinotarisirwa seine boka rimwe chete rezvitoro kana zvikamu zvakanyanya zvezvikwata zvekambani zvinopa kodzero dzakafanana dzekuparadzira uye kuregererwa kwemari.
4. Icho hachisi chimwe chezvikwata zvinotevera zvisingabvumirwi:
   • Bhangi kana sangano rekuchengetedza iro rinoshandisa nzira yekuchengetedza mabhadharo yakaipa pasi pechikamu 585.
   • Imwe kambani yeinishuwarenzi inoteerera mutero pasi pechitsigiri L cheMutemo.
   • Imwe sangano rakasarudza kuonekwa sefuma ye corporation pasi pechitsauko 936.
   • Imba inoshandiswa kune dzimwe nyika kutengeserana (DISC) kana kuti yaimbova DISC.

1. Iine kana ichatora kana kuchinja kune rimwe remakore anotevera emitero.
   • Gore rokutere rapera raDecember 31.
   • Gore rebhizimisi remazuva.
   • Gore rokutakura mutero.
   • Gore remutero rakasarudzwa pasi pechitsauko 444.
   • A 52-53-vhiki yegore yemitero inopera nekureva gore rakanyorwa pamusoro apa.
   • Chero ipi zvayo imwe gore remitero (kusanganisira 52-53-vhiki yemitero gore) iyo corporation inotanga chinangwa chebhizimisi.
2. Mugove wega wega anogamuchira kusarudzwa kweS-Corporation.

Additional Information

Kugadzira S-Corporation nekusarudza S-Corporation Status
S Corporation Kutengesa
Kubhadhara kweS-Corporation Capital, Mari, uye Mari
Kugadzirira Form IRS 1120S
Kubudisa IRS Purogiramu K-1 kune Vashandi
Kugadzirira Form IRS 1040 Purogiramu E ye S-Corporation Vashandi
Kuzvitsvaga Nekubhadharwa Nemitemo Yezvikwereti zveS-Corporation Shareholders
Mazano Emitero & Nzira dzekuongorora Inyanzvi dzevana S-Corporation