Kugoverwa kugoverwa kwezvikwereti zvekambani kune vagovana vavo uye vadzidzisi. Kazhinji, zvikwereti zvinoparadzirwa panguva dzakakodzera mukati megore, kazhinji pamwedzi.
Joshua Kennon, Kugovera Vanotanga Kuongorora, inotiyeuchidza kuti chinangwa chekambani chinonyanya kubhadhara zvikwereti kune vagoveri semubairo wekutsvaga mari mukambani.
Kunyange zvazvo zvikamu zvakakosha, sechinhu chero chipi zvacho chekukosha iyo vagari veUnited States vanogamuchira, vanoonekwa se "mari." Uye, semari yevashandi vemari kana vatenzi vemakambani, zvikamu zvinokonzerwa.
Heano zvinhu izvi:
Mutero pazvakagoverwa kune vagovana
Makambani anopa zvikwereti anofanirwa kugovera vagovanesi vachiwana zvikwereti izvozvo mushumo unoratidza chiyero chezvikwereti zvakabhadharwa kune avo vanoita zvegore. Mharidzo inoitwa, pamitengo inopfuura $ 10 pagore, kuti vagamuchire paFomu 1099-DIV.
Kana bhizinesi rako rakabhadhara chikamu kune vagovana, iwe unofanirawo kupa IRS neshumo rakasimbiswa pakupera kwaJanuary, nokuda kwezvikamu zvose zvakabhadharwa kune vagovana vose panguva yegore risati rasvika. Mukuwedzera, kambani inofanirwa kutumira fomu yekutapura Fomu 1096 kuenda kuRIS kusati kwapera kweFebruary, kuunganidza zvose zvikwereti zvakaitwa kune vagovana.
Zvikamu zvinoparidzirwa nevatori vemitero pamitero yavo yemitero, pane Purogiramu D (Kuwanikwa Kwemari uye Kurasika) uye zvikamu zvose zvezvikamu zvakagamuchirwa zvinofanira kuiswa pane chikamu chekuwana muFomu 1040.
Kugoverwa kunobhadharwa pamutengo unokosha wevatengesi. Muzviitiko zvakawanda, zvikamu zvinokweretwa zvinobhadhara semari inowanikwa mari kune munhu anogamuchira. Mune zvimwe zviitiko, chikamu chinogona kugoverwa nemutero mukuru wekuwana mutero semugoverwa unobatsira. Kuti udzidze zvakawanda pamusoro pezvikwereti zvakakosha, ona IRS Publication 550. Kana munhu akagamuchira mari inopfuura $ 1500 yezvakagadziriswa panguva imwechete yegore, iye anofanira kuisa Purogiramu B - Inofanirwa uye Inowanikwa Zvikamu.
Mutero pazvakagoverwa kuChina VaMiti, Partners, LLC Nhengo, uye S Corporation Vaiti
Vabatanidzwa muhukama pamwe neL LLC uye vatenzi veS corporations havakagamuchiri zvikwereti nenzira imwecheteyo sevashandi vesangano mune imwe sangano. Kana iwe uri wekudyidzana kwebambirano kana muridzi we s corporation, iwe uchawana Purogiramu K-1 iyo yakawanda yemari yawakagamuchira kubva kune bhizinesi kuburikidza nemugove wako wekugovera wekambani yemari / kurasikirwa, nemari inowanikwa.
Kugoverwa uye "Double Taxation"
Kaviri mitero inoreva kuti zvikamu zvikwereti zvinowanikwa kaviri. Kutanga, zvikamu zvakagoverwa nekambani inobhadhara (chikamu chemabhizimisi emari mari) kwete mari yebhizimisi uye haibvumiri. Saka hurumende inobhadhara mutero wemari yekambani kune zvikwereti zvakagoverwa kune vagovana. Zvadaro, vashandi vanobhadhara mari yemitero pachavo pane zvikwereti izvozvo.
Zvinonzwisisika: T iye ruzivo munyaya ino inotarisirwa kuva mukuru, kwete mutero kana mazano emutemo. Mitero nemitemo inogara ichichinja, uye imwe yebhizimisi mamiriro ezvinhu yakasiyana. Tarisa nevateresi vako vemitero uye vepamutemo musati maita zvisarudzo zvingakanganisa mabhizimisi enyu emitero.