Kubva pane kambani inosungirirwa nekodzero (LLC) ine vanopfuura imwe nhengo dzefaira dzefaira rekubhadhara mutero, mugove wekuparadzira unoshandawo kune vE LLC.
Kugoverwa kwekugoverwa kunoshandiswawo kune vashandi veS s corporation, zvichienderana nehuwandu hwekugoverwa kwezvikamu zviri muS corporation.
Kugoverana Kwazvo Kugoverwa kunotsanangurwa
Kugoverwa kwekugoverana kwekugovana kunowanzogadzwa nesungano yekubatana, iyo inosanganisira kugoverwa kwemari yakazara yegore rose yevashandi vose, inenge 100%.
Kana pasina chibvumirano chebvumirano, mugove wekugoverana wega wega wega unobva pauri hwake hwehutano, hunotarirwa kubva pamaripo mikuru, inofanirwa mune mari yezvemari kana inotengesa yebambani, uye kodzero dzevashandi pamwe chete nehutano hwehutano kana kubatana kuri kuvharwa ( inotengeswa kana mukudarika). Hapana kuregererwa kunotorwa kubva kugoverana wekugoverana naye, saka mari yose inotarisana nemutero pamwe chete nemamwe mari pamubhadharo wemunhu mumwe nomumwe wekubhadhara mutero.
Kugovera Kugovera uye Mutero Wemitero
Purogiramu K-1 ndiyo gwaro rinoshandiswa kuratidza chikamu chekuparidzira chemukambani muubatanidzwa, nhengo ye LLC, kana muridzi weS Corporation.
Purogiramu K-1 haisati yashandiswa kune weimba imwe chete kana LLC ine nhengo imwe bedzi, nokuti mumatambudziko aya yose yakawanikwa mari yebhizimisi, iyo inotaridzirwa kushandisa Purogiramu C, inoenda kumunhu oga.
Semuenzaniso, kana pane vatatu vari pamwe chete muhukama, mumwe angave ane chikamu chemazana makumi matatu, chimwe chikamu chezana makumi mashanu, uye chechitatu chikamu chezana.
Mari yaizotanga kugoverwa pakati pevashandi kubva pane mugove wavo.
Kubhadhara Mutero Kugoverana Zvipi
Nzira yekugadzirisa chikamu chekuparadzira chemudiwa chinoshanda seizvi:
- Iko kubhadhara mitero yehutano yakagadzirirwa, paFomu 1065, sekuguma kwebato rebambani (mari nemari) gore.
- Zvadaro mari yose yakabhadhara (purogiramu) yehutano yakabatanidzwa pakati peshamwari, maererano negoverana wegoverana. Cherechedza kuti vashandi vanobhadhara pamutero wekubambirana, kunyange zvazvo mumwe munhu wega wega angave kana kuti asina kugamuchira kugoverwa kubva kubatanidzwa mukati megore.
- Purogiramu K-1 yakagadzirirwa mumwe nomumwe, ichiratidzira mugove wake wekugovera wegore.
- Munhu mumwe chete anobatanidza mari kana kurasikirwa kunoratidzwa kubva muHedheni K-1 pamutero wake wemunhu wegore.
- Iko kubhadhara mutero wekubatana kunoiswa semashoko ekudzoka, kusanganisira makopi emagwaro ose eShediti K-1 kune vose vanobatana navo.
Mutero Wokuzvipira
Mumwe munhu anobatana anofanira kubhadhara mutero webasa rake (Social Security uye Medicare) zvichibva pane mugove wavo wekugovera wekubatana, sezvakaratidzwa paHedheni K-1, kwete pamari ipi zvayo yakabatanidzwa kubva kubatanidzwa mukati megore.
S corporation vane vashandi havabhadhari mutero wekuzvitsvaga, sezvo vari vagovana, kwete vadzidzisi.