Kupa kana Kuchinja Pfuma muNyu S-Corporation
"Takashandura sangano redu reS Corporation. Iye zvino ini ndine basa reimwe nzira yekufambisa mabhizinesi edu kubva kune imwe nhengo kusvika kune imwe. Kubva pane zvandave ndichikwanisa kuziva, iyi haisi basa rakaoma. Ndinotenda kuti kuora kwevakawanda mune bhizinesi redu pfuma yakatorwa pasi peChikamu 179. Pane mazano? "
Chokutanga, regai nditaure congratulations pakuisa S-corp.
Ndinofunga kuti iyi ndeimwe yezvinhu zvakanakisisa izvo munhu anogona kuita kuti adzivirire bhizinesi rake duku uye kuwedzera mitero yemitero . Inoparadzanisa bhizinesi rebhizimisi rako kubva pamari yako pachako.
Imba Yakapiwa kune S-Corporation
Apo bhizimisi idzva rakatangwa, vashandi varo vanopa mari, zvigadzirwa, zvivako uye mabasa kune kambani. Iri ndiro bhizimisi rinotangira guta guru. Zvose zvakapiwa mu corporation zvinowanzove zvivako zvekampani.
Mukutsinhanisa kupa nguva, mari uye pfuma, mugoveri anowana imwe nheyo huru muzita rake achiratidza mugove wake wezvigadzirwa zvemari mukambani itsva. A shareholder anogona kutengesa mugove we S-corp kuitira kuti chero upi noupi kana kurasikirwa pamari yebhizimisi shoma inotarirwa semari inowanikwa muzvikwata kana mari imwe chete. Mugove wemugove anofanira kuziva mutero wake muhutano kuitira kuti averenge pfuma kana kurasikirwa.
Mutero Wemitero
Kukosha kwechivako kunowanzoita sangano iyo iyo inopiwa kana kuendeswa kune S-corp.
Kukosha kwechivako ichocho kunowedzerwawo kune iyo nhoroondo huru yemugoveri uyo akazvipa. Ngatiti ndinopa kombiyuta yangu itsva kune S-corporation yangu ichangobva kuumbwa. I "shanduko" yekombiyuta iri $ 1,500. Mukuwedzera pakupa kombiyuta yangu, ndinopawo $ 10 000 mumari. Heino mhinduro yangu yehurukuro yangu:
Muridzi weEquity (sezvachazoonekwa pane bhizinesi rekambani)
Nhoroondo yeWilliam's Capital
Cash $ 10,000
Zvishandiso $ 1,500
Zvose Guta $ 11,500
Zvose zvandinowana mupiro weS-corp ndeye $ 11,500. Ndinoda kuverenga mari yangu yakawanda kana kurasikirwa kwatinoenderana nemari iyi kana ini ndikazotengesa danda rangu mukambani.
Nzira Yekutarisana Nemipiro
Mubvunzo wemuverengi wangu waiva nzira yekunyatsorondedzera zvipo zvepfuma kubva pakurongwa kwake C Pamwechete yekutengeserana kweS-corporation yake . Maererano ne IRS Publication 551, kambani yekambani iri muzvipo zvakapiwa ndeyero shoma shoma kana yekutengeserana kwayo kwakanaka kana shanduko yakagadziriswa. Chikonzero chekugadziriswa ndiyo mari yepakutanga yeimba pamwe chete nekuvandudzika, pamwe chete chero mari yekutenga, pamwe chete nezvose zvinotengesa mari, kusabvisa chero kushaya kwezvinhu.
Mumamiriro ezvinhu ari pamusoro apa, ndakapa kombiyuta yangu itsva, kwemwedzi mitanhatu chete, kune S-corp yakanga ichangobva kuumbwa. Ndinofanira kuverenga nhamba mbiri kuti ndione kukosha kwomupiro wangu mukuru uye kuverenga kuti kambani yekambani yekuderedza: kukoshesa kwekutengesa kukosha kwekombiyuta nekugadziriswa kwekombiyuta. Heano mienzaniso miviri.
Muenzaniso # 1
Kombiyuta yaiva nzvimbo yangu chaiyo. Handina kuishandisa sebhizimisi pfuma uye handina kutora chero kuora kweiyo mairi.
Ndakatenga kombiyuta ye $ 2,000, iyo yaisanganisira mari yekutumira uye mutero. Maitiro angu akachinjwa mumakombiyuta angave akadai:
$ 2,000 mari yepakutanga + $ 0 kuvandudzwa + $ 0 kutenga mari nokuti kutumira uye mutero zvaive zvichisanganiswa mumutengo wekutenga + $ 0 kutengesa mari - $ 0 kuwandisa = $ 2,000 zvigadziriswa.
Zvadaro ndinofanira kuziva marongerwo ekodzero yemakombiyuta yangu. Ndaiona nzvimbo dzakasiyana-siyana dzakadai seBay uye craigslist. Ndinogona kuziva kuti kombiyuta yangu yekutengesa iri kutengesa kune $ 1,500 inenge yakanaka. Dai ndaizotengesa kombiyuta yangu nenzira iyi, ndinogona kutarisira kuwana madhora $ 1,500 nokuda kwayo. Saka iyi ndiyo FMV yemakombiyuta yangu.
Apo ini ndinopa kombiyuta yangu kuS-corp yangu, kombiyuta inokoshesa pane zvishoma zvayo yakagadziriswa kana kuti yakakosha yemusika kukosha. Kukosha kwekombiyuta iri $ 1,500 nokuti iyi ndiyo duku yezvizvi mbiri.
Nhoroondo yangu yepamusoro yakawedzera ne $ 1,500 uye sangano rinogona kushandisa $ 1,500 senheyo yayo yekuderedza kombiyuta.
Muenzaniso # 2
Kombiyuta yaiva bhizinesi rangu pfuma. Ndakashandisa kombiyuta semakontrakita akazvimiririra uye ndakaderedza mari yayo paChechi yangu C. Ndakatenga iyo $ 2,000, iyo yaisanganisira kutumira uye mutero. Ndakatenga kombiyuta munaJune 2015 uye ndakatora Chikamu 179 kudarika kwegore rangu 2015 Purogiramu C, ndichida kutenga mari yakazara yekombiyuta yangu mugore rokutanga. Maitiro angu akachinjwa mumakombiyuta ndeaya anotevera:
$ 2,000 yepakutanga mari + $ 0 inovandudzwa + $ 0 kutenga mari nokuti kutumira uye mutero zvakabatanidzwa + $ 0 kutengesa mari - $ 2,000 Chikamu 179 kuderedzwa kutorwa muna 2015 = $ 0 maitiro akachinjwa.
Sezvakaita muNzodzi # 1, kukosha kwekodzero yekombiyuta iri $ 1,500. Izvo zviduku zvezvikwereti zviviri ndey $ 0, saka kombiyuta yangu inosuruvarisa inokosha pa $ 0. Nhoroondo yangu yepamusoro yakawedzerwa ne $ 0 uye sangano haigoni kuwandisa kombiyuta nokuti sangano rekorati mumakombiyuta iriwo $ 0.
Kana S-Corp yaizobuda uye kutenga kombiyuta yakafanana ye $ 1,500, kambani inogona kuideredza. Iyo kambani yaizova nechikonzero chekutenderera mukati mayo, iyo iyo mutengo wokutenga. Bhizinesi raigona kusarudza kutenga kombiyuta kubva kwauri, asi izvozvo zvinogona kuchinja pamitero yako pachako nenzira mbiri:
- Nhoroondo yako yekare yaisazowedzera kana kuderera nokuti iwe hauna kupa chipo kune kambani.
- Iwe unofanirwa kuudza pfuma inowanikwa mukutengeserana kwebhizimisi pfuma paFomu 4797. Unenge uine pfuma nokuti watoita kuti uwedzere mararamiro ako muimba kusvika zero uchishandisa Chikamu 179. Kana kambani inokubhadhara iwe $ 1,500 pamakombiyuta yako, iwe ungadai uine $ 1,500 yemari yakawanda inowanikwa mubhadharo pamitero yako yepamusoro yemitero, kwete mari inobhadhara mitero.
Saka mhinduro shoma kumubvunzo wevadzidzi ndeiyi: Kana iwe wakashandisa mari yakazara yebhizimisi yako pfuma uchishanda Chikamu 179, maitiro ako akachinjwa munzvimbo yacho zero. Paunoshandura bhizinesi yako pfuma kune S-corp, S-corp inowana nhaka yako yakagadziriswa, iyo ichiri zero.
Cherechedzai: Mitemo yemitero inoshanduka nguva nenguva, uye iwe unofanirwa kubvunzurudza unyanzvi wemitero kune mazano akawanda-kusvika. Mashoko aya ari munyaya ino haafananidzi sekupa mazano emitero uye haisi kutsiva mazano emitero.