Kuchinja Kupfuura-Nokudhura Kwemitero Kunotanga muna 2018
Mutero Wemitero uye Jobs Act ye 2017 ine zvimwe zvitsva zvinoshandiswa zvinogona kubatsira kupfuura-kuburikidza nemabhizimisi aunofanira kuziva nezvazvo. Izvi zvinogona kubatsira zvichange zvichishanda pamitero ye 2018 (yemitadzo yakaiswa muna 2019).
Bhizinesi Rangu Pasi-Nebhizimisi Here?
Kupfuura-kuburikidza nekurapa kwemutero kunoreva kuti mitero yebhizimisi "inopfuurira kuburikidza" nemutero wekudzoka wevanhu vane bhizinesi.
Kupfuura-kuburikidza nemabhizimisi anosanganisira:
- Sole proprietor nemamwe mabhizimisi e -LLC vashandura Purogiramu C kuti vanyore mabhizinesi avo,
- Vatengi vehukama , vamiririri vemuZimbabwe LLC uye S vanoshandisa mugove wavo wemari yebhizimisi pane Purogiramu K-1.
Mhando mbiri dzemabhizimisi haipfuuri-kuburikidza nemabhizinesi: makambani uye LLC vari kusarudza kuti vabhadharwe semakambani. Mitero yezvikwata haipfuuri nokuti makambani akaparadzana masangano kubva kuvanini vavo. Kupfuura-kuburikidza nechimiro chinorevawo kuti masangano ebhizimisi aya haasi pasi pemitero miviri , seyo makambani.
Kuchinja kuPfu-kuburikidza nemitero Kubudirira muna 2018
Sezvataurwa pamusoro apa, kupfuura-kuburikidza nemabhizimisi kuchave nemamiriro matsva emitero anotanga muna 2018.
Kubviswa kwe20% ye "bhizinesi rezvemabhizimisi" (QBI) inogona kutorwa. Nhengo dzebhizimisi dzinokodzera dzinosungirwa kune muridzi wekutsvaga mubhizinesi, kana mubhadharo wakabhadharwa kune vashandi kana kushandiswa kwemari inotengwa uye yakashandiswa mubhizinesi. Imari yepamusoro inogona kuva bhizimisi yemotokari, midziyo, kana fenicha.
Mune mamwe mazwi, kana bhizimisi rako duku risina vashandi, uye iwe hauna zvinhu zvakawanda, iwe haungakwanisi kutora kudha iko.
Iko kuverenga kwekubviswa kweKBBI kwakaoma. Kelly Phillips Erb kuForbes ane mamwe mashoko pamusoro pekuti sei kuverenga kwekukodzero iyi 20% kwaizoshanda. Anotaurawo kuti kubviswa hakubatsiri kukwanisa kwako kutora matanho pamabhizimisi ekubhadhara mutero wako webhizimisi kudzoka.
Kubviswa kwacho kuchaparadzirwa kune vashandi vebasa (mune zvedzidzo sekuverenga, mutemo, kuchengetwa kwehutano, uye vamwe) kana mari yavo inosvika kusvika $ 157,500 nokuda kwemasles uye $ 315,000 yezvipfeko zvekubatana. Izvi zvakasunungurwa zvinozopera pashure pe2025.
Nzira yekupfuura-nemitero inoshanda
Nemhaka yokuti mitero yebhizimisi inopfuurirwa kune vatenzi vemitero inodzoka, bhizinesi rezvebhizimisi rinotarirwa pamunhu wega wega mutero wekutengesa, panzvimbo yekambani yemitero inoshandiswa . Iyi misiyano inogona kuguma nechepasi-kana yepamusoro - mutero wekutengesa kwebhizimisi, zvichienderana nekutengesa mutero wemunhu anenge aripo mutero.
Darika-kuburikidza nemabasa emitero mumatanho maviri emabhizimisi awa:
Danho Rokutanga: Bhizimusi inotora mari inowanikwa mumatare (iyo yakawanda mari inowanikwa mari inodhura). Iko kuverenga kunogona kunge kuri pamutero wekubhadhara (kubatana pamwe nehurumende S) kana pane purogiramu yemutero wemutero wemunhu (kumabhizimisi evanhu vasina kuroorwa).
Nhanho yechipiri: Mumiriri webhizimisi anosanganisira chikamu chavo chekuwana mari yebhizimisi pamutero wavo wekubhadhara. Kune bhizimisi rimwe chete-bhizimisi, mutero unofanirwa kune muridzi wekodzero yose. Kune vatengi vemabhizimisi emabhizimisi, mutero unoparadzaniswa pakati pevaridzi.
Darika-nemitero yeSole Proprietorships uye Single-Member LLCs
Mune bhizinesi rega rega proprietor, bhizinesi uye mubhizimisi wemabhizimisi haasi akasiyana, kubva pamusana wemutero. Bhizimisi mutero wekutengesa chikamu chebhizimisi wemunhu webhizimisi rebhadhadzo. Nokudaro purogiramu kana kurasikirwa kunorongwa paChechi C yewemunhu wega 1040 uye mari yekuwana kana kurasikirwa inopfuurirwa kuChina 12 yeFomu 1040, kune muridzi.
Mutero wemunhu mumwe chete weL LLC wokubhadhara mubhadharo nenzira imwechete yekutengeserana chete, naizvozvo mutero wemari unowanikwa kwavari nenzira imwecheteyo.
Darika-kuburikidza nemitero yekubatana uye S Corporations uye LLC
Mune dzimwe mhando dzemabhizimisi asiri makambani, mutoro wemitero (iyo inowanikwa mumatare) yebhizimisi inopfuudzwa kuburikidza nemutero wemunhu pachake wekudzorera nenzira yakasiyana yega yega.
Kune vashandire muhukama, mari inowanikwa (purogiramu) yemubatanidzwa pamwe chete yakaverengwa. Zvadaro, izvi zvinowanikwa (kana kurasikirwa) zvakaparadzaniswa pakati pevashandi maererano negove ravo rekuparadzira , sekugadzwa kwechibvumirano chebvumirano. Mumwe nomumwe wavo anogamuchira Purogiramu K-1, iyo inoratidza chikamu chavo chebatsiro, uye iyo inowanikwa muFomunhu 1040.
Nhengo (vadzidzisi) vevanhu vakawanda-LLC vanobhadharwa sevashandi, saka vanogona kugamuchira kubatana K-1 kubva pane mugove wavo wehupfumi hwe LLC.
Nenzira imwechete yekubatana, vashandi veS S corporation vanogamuchirawo Purogiramu K-1 vachiratidza mugove wavo wehupfumi hweS corporation yegore rekutere.
Darika-Nemitero uye Mutero Wokuzvipira
Mitero yekuzvimirira (Social Security uye Medicare mutero kune vanhu vanozvishandira) uyewo vanoenda kune vanoita bhizinesi. Nhamba yemutero wekuzvimirira inotarirwa zvichibva kune mubhizimisi wemari inowana mari, uye inopfuudzwa kuburikidza nemunhu mumwe nomumwe wekubhadhara mutero kunobhadharwa. Sezvo nekupfuura-kuburikidza nemutero wemari, kubhadharwa kwebasa hakubhadharwi nebhizimisi, asi nemunhu mumwe, sezvo inobatana nemunhu weSocial Security uye Medicare zvakabatsirwa.
Zvinonzwisisika: Nyaya ino inosanganisira hurukuro yakawanda yekupfuura-kuburikidza nemitero, uye haisi kutarisirwa kubhadhara mutero kana mazano emutemo. Mamiriro ose emitero yebhizimisi akasiyana; usati wagadzirira bhizimisi rako rebhizimisi, kurukurai mamiriro ako emutero nemudzidzisi wemitero.