Kubudisa IRS Purogiramu K-1 kune Vashandi

Fomu 1120S

Kana imwe S-Corporation yeFomu 1120S yakagadzirirwa, wakagadzirira kutanga kugadzirira Purogiramu K-1 kune wega wega wega.

Purogiramu K-1 yeFomu 1120S inoshandiswa kurondedzera mugove wega wega wegoveri wemugove wekuwana mari kana kurasikirwa kubva kuS-Corporation, pamwe chete nemari yakasiyana-siyana yakasarudzwa uye yakaderedzwa zvinhu. Purogiramu K-1 inogonawo kushandiswa kupfupikisa kutanga komubatanidzwa uye kuguma kwezvigadzirwa zvegore.

Heino huwandu hwaunoda kugadzirira Purogiramu K-1:

• iyo yakapera 1120S mutero wekubhadhara kweS-Corporation,
• nhoroondo yakakwana yekutengeserana uye nhepfenyuro yemashoko ezvinyorwa zvemari,
• tafura software inogadzirira 1120S mutero inoshandiswa.
• Zvose zvakazara pamusoro pevashandi vanoga: zita, kero, uye SSN.

S-Corporation Shareholder Allocations

Kana varairi vemabhizimisi vane zvinyorwa zvavo zveS-Corporation mukati megore rose remitero, ipapo nzvimbo yekugadzirisa ichagadzirisa mugove wavo wekuwana mari uye mari. Kana zvikwata zvave zvatengwa, kutengeswa, kana kutamirwa mukati megore, zvino mari uye mari inoshandiswa kuve yakarongerwa kutanga pazuva rimwe nerimwe, uye chechipiri pane imwe nhengo. Kana muine chikwereti apedza zvachose kukwana kwayo muS-Corporation, ipapo S-Corporation inogona kusarudza kupa mari uye mari yezvinhu zvinoshandiswa maererano nemabhuku uye marekeri emakambani panzvimbo yekushandisa nzira yezuva rimwe nerimwe.

Kuzivisa Net Nharo Kana Kurasikirwa

I S-Corporation inoshandisa mitero isingatauri zvakasarudzwa mari uye mari, uye inorondedzera mari yakawanikwa kana kurasikirwa kune vashandi. Izvo zvikwereti kana kurasikirwa zvakagoverwa zvakakwana maererano neanodzingirirwa neavo vagoti wehuyo muS-Corporation.

Zvimwe Zvakatemerwa Zvinhu Zvakataurirwa Purogiramu K-1

I-S-Corporation inofanira kutaurira zvimwe mari uye mari uye zvakasiyana nedzimwe mari yekuwana kana kurasikirwa kwemari. Izvi zvinowanikwa mari uye mari zvinodhura zvichengetedza mitero yavo yepamitero pavanopfuurira-kusvika kune vagoveri, uye vanozviisa pasi pemiganhu uye mitero yebhadharo paFomu yega yega yegoveri 1040. Zvinhu zvakataurwa zvakasiyana ndezvizvi:

• Chikamu 1231 kubudirira uye kurasikirwa,
• Nhepfenyuro yenguva pfupi yekuwana mari nekurasikirwa,
• Net yakareba kwenguva yakawanda muhomwe uye kurasikirwa,
• Zvikwereti zvinokodzera kune zvikwereti zvakagamuchirwa (kana mugoveri ari C-Corporation),
• Mipiro yezvipo,
• Mitero inobhadharwa kune imwe nyika,
• Mutero-usina kubhadhara mari uye yakafanana nemari,
• Kubhadhara mari uye mari,
• Zvikwereti zvakatorerwa kare, zvakadai sematokari akaipa,
• Nzvimbo yemari yemari uye mari,
• Chikamu 179 zvakabviswa,
• Mutero wemitero, uye
• Zvisiri-kuderedza mari dzinoshandiswa, zvakadai se50% yezvokudya uye zvekuvaraidza mari.

Zvimwe zvakataurwa zvinhu zvakagoverwa zvakaenzana nechikamu chemugove wega wega wega wega muS-Corporation.

Mugumo wekutumira Shedheni K-1

S-Makambani anoshandiswa kubudisa Shedheni K-1 kune vashandi kubva muna March 15th (nguva yakatarwa yeFomu 1120S), kana nekutora nguva yakareba (September 15th).