Chaizvoizvo, nzira iyo IRS inotsanangura chikamu ichi ndechokuti bhizimisi rakasiyana nemuridzi wayo asi rinosarudza kusaregererwa sezviparadzaniswa nemudzimai webhizimisi ye federal tax purposes .
Icho chikonzero, icho chikamu chisingadi kuva chikamu chakasiyana kubva kumunhu webhizimisi. Kana izvi zvinonzwika sezvakaipa zviviri, ndizvo.
Kune zvidimbu zviviri kune zvisina kukanganisa zvinyorwa zvese, izvo zvese zvinofanirwa kuvapo zvebhizimisi kuti ive sangano risina hanya:
- Bhizinesi yebhizinesi yakasiyana nemunhu kune zvinangwa, uye
- Bhizimisi inotererwa kuburikidza nemunhu mumwe nomumwe wekubhadhara mutero, zvichienderana nemari yakagadziriswa paHurongwa C.
Kuti uitsanangure zviri nyore (zvakanyanya sezvinobvira:
Bhizinesi rinowanzoita sangano rakasiyana kubva kumunhu webhizimisi. Kuparadzanisa kwakanaka kune muridzi wemba nokuti inoparadzanisawo mutoro wemuridzi uye mutoro webhizimisi yezvinhu zvakadai sezvikwereti nemhosva. Makambani, kubatana, uye makambani asingakwanisi kubhadhara zvikamu zvakatsaurwa kubva kune vadzidzisi vavo. Aya masangano akabhadhara zvakare kubva kune muridzi, pamhando dzakasiyana dzemitero.
Iyo imwe bhizinesi rebhizimisi risina kuparadzaniswa nemuridzi webhizimisi ndeyokutengeserana chete. Imwe fomu yemutero wekutengeserana (Purogiramu C) inhengo yefomu yemutero wemunhu.
Saka, mubvunzo wekodzero isingaregereki ndeyevose pamusoro pemitero - kuti bhizinesi rinoshandisa sei mutero webhizimisi kudzokera.
Icho Chete Chinoregererwa Chikamu: A Single-Member LLC
IRS inotaura kuti "LLC ine nhengo imwechete inobatwa sechibvumirano chisina kuchengetwa sechaparadzaniswa nemuridzi wayo pamutero wemari, kunze kwekuti i ... affirmatively inosarudza kuitirwa sehurumende .."
An LLC ingasarudza kushandiswa sechinhu chinosungirwa mutero. Kana SMLLC yako yakasarudza kuverengwa semakambani kana S corporation, haifaniri kuonekwa sechinhu chisina kukodzera chekubhadhara mutero. Kuti uite sarudzo iyi, SMLLC inofanirwa kuisa Fomu 8832 - Kusarudzwa kweChitatu Chisarudzo (PDF). Verenga zvakawanda nezvekuisa chisarudzo chehurumende ye LLC.
Idzi Idzi Mamwe Mabhizimisi Makambani Asina Kukanganwa?
Mabhizimisi akaiswa pasi pemitemo yehurumende, kuburikidza nemunyori wehurumende kune imwe nyika, uye hapana huno hunoona "sangano risina hanya" sebhizimusi. Tarisa pane imwe neimwe yemitemo yemabhizimisi kuti uone kuti inofananidzwa sei nezvinodikanwa kune sangano risina hanya:
- Simba rega rega, iyo iwe uye bhizinesi iri imwechete. Izvo chete zvinoshandiswa paHedheni C, asi hapana rimwe boka rebhizimisi rakasiyana rakapiwa kuti ripe rubatsiro rwekuchengetedza iwe kana bhizinesi risingakwanisi kuripa mabhiriro ayo kana kukwidzwa.
- Munhu ane mamiriyoni e-LLC anonyoresa nehurumende uye bhizinesi iri rinopa rubatsiro rwekuchengetedzwa, asi sangano iri rinobhadhara mitero semubatanidzwa.
- Kubatana, sezvakataurwa pamusoro apa, haisi chikamu chisina kukanganiswa (kusanganisira kubatana kwekambani kana kubhadhara kusabatanidzwa ) nokuti mitero yekubatana haina kufanirwa pane Purogiramu C. (Verenga zvakawanda pamusoro pemubhadharo webato rekuti Kubatana Kunoita Nyika Inotora Mutero. )
- Sangano rakasiyana nebhizimisi sangano kubva kune vadzidzisi, rinopa rubatsiro rwekuchengetedzwa, uye inopa mitero paFomu 1120 .
- A subchapter s corporation (s corporation) , kune rumwe rutivi, inopa kuchengetedzwa kwemhosva uye inoshandisa mashoko ekudzoka paFomu 1120-S . Vadzidzisi vanobhadhara pamutero wavo wekubhadhara mari, asi kwete paChechi C.
Nzira Yokusarudzwa Kuti Ive Nhengo Yisina Kuregererwa
Hapana chaunoda kuita kuti uve sangano risina hanya. Iwe unongotumira yako-Mutevedzeri LLC uchishandisa Purogiramu C uye inosanganisira mari yakawanikwa kana kurasikirwa pamutero wako wekubhadhara mari
Kuregererwa Mubatanidzwa Kwebhizimisi Mitero
Iwe unogona kunge wakaona izwi rokuti "sangano risina hanya" pane fomu yemutero. Somuenzaniso, inogona kuiswa munhaurirano yekodhi-member member business entity.
Iwe ungangodaro wakaona izwi iri apo iwe urikumbira kuti uwane nhamba yechirango yemutero (Inosvitsa Nhamba yeVashandi) yebhizimisi rako.
IRS inoti,
"Kana" sangano risina hanya "rakapiwa nemumwe munhu, rinotorwa semunhu wega wega. Kana" sangano risina hanya "rine chero ripi zvaro, rinotarisirwa sebazi kana kupatsanurwa kwemuridzi wayo."
Chimwe Chinhu Pamusoro peChirongwa Chisina Kuregererwa
IInternal Revenue Code (mitemo inotonga federal tax) inotaura kuti imwe yebhizimisi yehurumende ihurumende inopera. Kana iyo sangano isiri kambani i "sangano rakakodzera," uye inogona kusarudza chikamu chayo chemahofisi emitero.
Iyo Code inoti, "sangano rinokodzera nemumwe muridzi wega rinogona kusarudzwa kuti rienzaniswe sangano kana kusaregererwa senhengo yakasiyana nemuridzi wayo." Iyo chete bhizinesi rebhizimisi rinoenderana nezvose zvinokodzera kuti ive sangano risina hanya ndeye-single member member LLC. (SMLLC).
LLC Kwete Kusarudzwa Kuti Ive Sangano
IRS inoti, "An SMLLC iyo isasarudze kuva sangano ichave yakarongedzwa nehutungamiri hwehurumende huripo" sangano risina hanya "iro rinotarirwa semunhu chete wekutengesa mutero." An LLC inogona kukonzera sarudzo kuti ibhadzwe sekambani.
Saka, chaizvoizvo, chero SMLLC iyo isingabhadharwi sekambani isangano risina hanya nokuda kwezvinangwa zvemitero. Iko ndiko kuti, SMLLC inotererwa semugove wega. Asi pano ndipo panosangana kukanganiswa: Aine proprietor HASI sangano risina hanya nokuti kambani haisi yakasiyana nemuridzi.
Izwi rinobatanidzwa mundima yapfuura "inotengesa se." Munhu mumwe chete anogadzira mitsara yemabhizimisi achishandisa Purogiramu C , uye purogiramu / kurasikirwa kubva paChechi C inosanganiswa nemutero wekubhadhara mutero. Saka Mumwe-Mutevedzeri LLC "akabhadhara se" pepa rekutengeserana chete yeChechi C.
Mumwe-Muteveri LLC haafaniri kuita chero "kusarudza" kuti ave sangano risina hanya, kunyange zvazvo rinonzwika saizvozvo. I SMLLC inoda kuisa mabhizinesi ayo pamatongerwo eCharongwa C. Zvimwe, izvo ndezvokuti SMLLC inofungidzirwe sangano uye inobhadharwa sekambani, ndeyokuti SMLLC inofanirwa kuisa Fomu 8832 - Kusarudzwa kweChitatu Chisarudzo (PDF). Verenga zvakawanda nezvekuisa chisarudzo chehurumende ye LLC.
Mhosva Dambudziko reNhengo Isina Kuregererwa
Chimwe chikamu chisina hanya chinoonekwa sechimwe chinhu chakafanana nomuridzi wemitero, asi kwete nekuda kwezvinangwa. Kuti uwane mamwe mashoko pamusoro penyaya iyi, verenga nyaya ino umo gweta Robert Warwick anotaura nezvekuregererwa kwemitero yehurumende neyemhosva .
Mienzaniso: Imwe-nhengo yeC LLC ingasarudza kushandisa "sangano risina hanya" apo zita re LLC rinoshandisa Its Application for Employer Identification Number (EIN) paFomu SS-4.
Kuregererwa kweMitemo uye Imba yeMabasa
Kuregererwa kwechimiro chechimiro chemumwe-nhengo LLC hakushandi kumitero yemabasa . Bhizinesi rine zvingasarudzwa zvekushandisa nhamba yeAdhi yevashandi kuti ishandise kana uchitumira kusarirwa kwemitero. Verenga zvakawanda pamusoro pezvizvi zvekutsvaga mitero yemabasa.
Kuti Uwane Mamwe Mashoko
Kana uchida mamwe mashoko pamusoro pekuti sei uye sei nei sangano risina hanya rakasikwa, ino nyaya kubva kuAmerican Bar Association inogona kubatsira.
Zvinonzwisisika: Munyori haasi CPA kana mutero wemutero uye haasi kuronga kupa mutero kana mazano emutemo. Kana iwe uri kushamisika kana iwe uchikodzera sangano risina hanya kana kuti iyo zita rinogona kuchinja bhizimisi rako rebhizimisi, chengeta nemugweta wako uye unyanzvi hwemitero.