Chii chiri Purogiramu K-1 uye Inogadziriswa Sei?

Vashandi vari mubambani, vedzisi vE LLC, uye S vashandi vehurumende vanorondedzera mari yavo yekuwana mitero yekusungirwa muNhepfenyuro K-1. Ichi chinyorwa chinopindura mibvunzo yako pamusoro peKurongwa K-1, kusanganisira kana yakakodzera, kuti ungagadzirira sei fomu iyi, uye kuti ungaiisa sei pamutero wako wekudzokera.

Chii Chinonzi K-1?

Purogiramu K-1 inoshandiswa kurondedzera mumwe munhu waanosangana naye kana mugove wevagoveri vemari yekubatira kana s corporation.

Zvinhu kubva kuK-1 zvinotamirwa kumunhu mumwe chete kana kuti mutero wemunhu wese wekudzokera .

Purogiramu K-1 inoshandiswa kurondedzera kuwanikwa, kurasikirwa, zvikwereti zvemari, uye mari inowanikwa yevashanduri, kana yevashandi vemakambani kana kubva kune mamwe matariro. Kubatana kweChechi K-1 inoshandiswawo kuratidza kugoverwa kwemari kune nhengo mune dzakawanda-member LLC (iyo inobhadharwa semubatanidzwa).

Ko Purogiramu K-1 Kushanda Nebhizimisi Mitero Inodzoka?

Kuti ubvise chisimbiso, yeuka kuti nzira iyo bhizimisi inotengesa inobva pane bhizinesi rwemarudzi. Kubatana hakuna kubhadharwa pamari yayo; pane kudaro, munhu mumwe nomumwe anobata mutero kune chikamu chavo chemari yebambani, zvichienderana neShedhiyo K-1. Iyo kubatana inoshandisa rondedzero-yongororo chete yekudzorera - Fomu 1065.

An S corporation inobhadhara mutero pane mari uye inoshandisa rekudzoka kwekambani ye1120S. Vadzidzisi vacho vanobhadhara mutero pamari inowanikwa kwavari sevashandi; iyi mari inoratidzwa pane Purogiramu K-1.

Sezvakataurwa pamusoro apa, nhengo dzevazhinji-vemu LLC vanowana ruzivo rwekuwana mari pamusoro pehukama Hwekutanga K-1. Imwe-member member LLC inotarirwa semukana wekutengeserana chete uye muridzi wacho haagamuchiri Purogiramu K-1.

Ko Kero K-1 Yakasiyana Sei neVatengi uye S Corp Owners?

Kune zvinyorwa zviviri zvePatendi K-1, Imwe yevhesi ndeyevabatanidzwa muhukama, (Fomu 1065, K-1) , uye imwe ndeyevashandi muS corporation (Fomu 1120s-K-1) .

Misiyano yakakura pakati pemataviri maviri eChechi K-1 ndeyekuti sei mari yekurasikirwa / kurasikirwa uye mamwe marudzi ekuderedzwa akabatanidzwa.

• Muchikamu chemudiwa weK-1, mugove weparter wekubatira mari / kubhadhara nematambudziko pakutanga nekupera kwegore zvinotarisirwa, uyewo mugove wemugove wekuwana mari kana kurasikirwa.
• Mune chikamu cheStockholder K-1, chikamu chemugoveri wemari yemhando dzakasiyana, uye yemamwe marudzi ekuderedzwa anofanira kushandiswa.
• Pamhando dzose mbiri dzeChechi yeK-1, chero mari yekuzvipira pabasa kana kurasikirwa kubva pamiganhu yebhizimisi inofanirwa kupinda, kuverenga mutero wekushanda pabasa pa Schedule SE.

Iyo Purogiramu K-1 iyo pachayo haina kuiswa nehutadzo hwemunhu asi inotumirwa ku IRS pamwe ne fomu yepamutemo yebhizimisi yepamutemo ( Fomu 1065 yekubatana; fomu 1120-S ye s corporation).

Ndinopinda sei Purogiramu K-1 paMutero Wangu Wekudzokera?

Mashoko anobva muChechi K-1 akabatanidza kubhadhara mutero weavo kana kuti wemugoveri wehutori paHurongwa E - Kuwedzerwa Kwemari kana Kurasikirwa .

Ndezvipi Zvakabatanidzwa muChechi K-1?

Purogiramu K-1 yeMubati. I-K-1 ruzivo rwakabva kune chikamu chemudzimai wehutano hwakakosha kubva kubato rekubatana kwebato (Fomu 1065).

1. Mashoko pamusoro pehukama
2. Mashoko pamusoro pemumwe wako, kusanganisira zita nekero
3. Rudzi rwemubatsiri (general / LLC nhengo), Mukomana asiri muduku , nezvimwewo)
4. Chikamu chemugoveri webatsiro / kurasikirwa / mutengo pakutanga uye pakuguma kwegore remitero
5. Chikamu chemugove wezvikwereti pakutanga uye pakuguma kwegore rekutere
6. Kugoverana kwekambani yevadzidzi: kutanga kweyero, kuchinja, uye kuguma kuenzanisa
7. Chikamu chemugove wemari: mari inowanikwa, inotora / dzimba, nharaunda, zvikwereti , zvikwereti, zvenguva pfupi uye yenguva refu yekuwana mari, mamwe mahedheni / kurasikirwa, chikamu 179 zvitsauriro , zvimwe zvakabviswa, uye kubhadhara basa rekuwana / kurasikirwa
8. Credits
9. Kutengeserana kune dzimwe nyika
10. Zvimwe zvinhu zvishoma zvishoma zvekutora zvinhu
11. Mitero-mari isina kubhadhara uye nondeductible mari
12. Kugoverwa (mari inobhadharwa kuti ishande kana nhengo panguva yegore)
13. Mamwe mashoko.

Purogiramu K-1 yeS Corporation Sangano. I -K-1 ruzivo rwakabva kune chikamu chevatori vemari inobhadhara mari / kurasikirwa zvinhu kubva ku s corporation tax return (Fomu 1120S).

1. Mashoko pamusoro pekambani
2. Mashoko pamusoro peanosheya, kusanganisira zita nekero
3. Mugove wekugoverana wehupfumi hwekutengesa kwemakore emitero
4. Mugove wemugove wekuwana mari: inowanikwa, inoshandiswa / inzvimbo, nharaunda, zvikwereti, zvikwereti, zvigari zvenguva pfupi uye kwenguva refu, kubudirira , zvigadziriswa, zvisingatorwazve chikamu chekuwana 1250, chikamu chakazara 1231 kuwana / kurasikirwa, zvimwe zvakapiwa / kurasika, chikamu 179 zvakabviswa, zvimwe zvakabviswa, uye kuzvipira kubhadhara mari / kurasikirwa
5. Credits
6. Kutengeserana kune dzimwe nyika
7. Zvimwe zvinhu zvishoma zvishoma zvekutora zvinhu
8. Mitero-mari isina kubhadhara uye nondeductible mari
9. Zvinhu zvinokonzera chikwereti
10. Mamwe mashoko.

Sezvaunogona kuona, kupedzisa Purogiramu K-1 kwakaoma. Wana rubatsiro rweanyanzvi hwezvemitero unyanzvi kuti uone kuti fomu yacho inogadzirirwa zvakanaka.