Mitemo uye Nzira yekusarudza S Corp Status
Izvi zvingava chinhu chakanaka mukuda kweRhafu Cuts uye Jobs Act inotanga kushanda muna 2018.
Kana zvingasava zvakanaka, zvichienderana nemamiriro ako ega uye zvinangwa zvako.
Nzira neChirongwa chekusarudza S Corp Status
Nhengo yekambani inobhadharwa mari inokonzerwa kune mumwe nomumwe wevairi vayo paanoshandiswa S s corporation. Izvozvo zvinowanikwa mari zvino inowanikwa kune mumwe nomumwe wevatori vemitero inodzoka.
Izvi zvinogona kuva zvakakosha kuburikidza negore rekutora ra20177. Imwe mitero yekambani yekutengesa panguva iyo yaiva 35 muzana. Mumwe munhu mumwe chete aigona kuwana kusvika ku $ 416,700 gore negore asina kukanganisa kubhadhara mutero uyu, saka mutoro wemutero kune mari yekambani yaiwanzova yakaderera nokureva mari kune vagovana vavo.
TCJA inoderedza mutero wekambani inosvika ku 21 muzana. Mumwe munhu aigona kurova bhandi yemunhu mumwechete-22 muzana-pamutengo we $ 38,701 chete, saka C corp inogona kunyanya kuchengetedza 1 muzana kuburikidza nekuchengetedza mari yayo uye kubhadhara mari yacho.
Asi, hongu, hapana chaicho chiri nyore kana zvasvika pamitero.
Pane imwezve rubatsiro pakusarudza S corporation status . S Corp's inowanikwa mumatare inotengesa kamwe chete pane imwe nhengo yevana. Kusiyana neizvi, mari inowanikwa yeC C corporation inogona kubhadharwa kaviri, kamwechete pamusangano wekambani uye zvakare kune imwe nhengo yevashandi apo chero zvikwereti zvipi zvabhadharwa.
Vashandi vangave vachiri kutaurira zvikwereti izvozvo semari pakudzoka kwavo pachavo.
Kuumba S Corporation
Kana ukasarudza kuita S corporation inoshanda iwe, unofanirwa kugadzirira nekuisa Fomu 2553, Kusarudzwa neBusiness Business Corporation , neInternal Revenue Service. Ichi chinozivisa IRS kuti unoda kusarudza nzvimbo yeS corp. I IRS ichazotumira tsamba kudzokera kune imwe sangano yako ichisimbisa sarudzo dzayo yekubhadhara mutero uyu.
Chokutanga, zvisinei, iwe unofanira kusanganisira bhizinesi rako. Ita zvinyorwa zvekubatanidzwa, nemitemo-nemitemo, uye zvinyorwa zvakasiyana-siyana zvinotarisirwa pamutemo kuti ugadzire uye uite bhizinesi rako. Izvi zvinogona kusiyana nehurumende. Iwe unofanirwa kusanganisira bhizinesi muhurumende umo kambani inotungamirira huwandu hwebhizimisi rayo,
Edzai kuti musangano wenyu unosangana nekodzero yekugadzirira kuva S corporation , uye faira Fomu 2553 ne IRS. Iyo fomu inoda kuiswa kwechigadziro wegoveri wega wega.
Nguva Yekutumira Fomu 2553
Fomu 2553 inofanira kuiswa pamberi pezuva rechigumi nematanhatu remwedzi wechitatu wegore remutero, kana zuva remakumi maviri nemashanu romwedzi wechipiri wegore rekutere kana gore rekutere rinenge mwedzi 2 ½ kana kuti pasi. Iwe unogonawo kuisa fomu iyo chero nguva panguva yemutero wegore risati rasvika kwaunoda kuti sarudzo iite.
Iwe unokwanisa kuisa chero nguva mushure mekupedzisira kwemazuva ekupedzisira kana sangano rako rinotevera mitemo inokosha yekuita sarudzo yeS corporation yakaguma.
Hungu, inonzwika ichivhiringidza. Heano mimwe mienzaniso.
- ABC Corporation yakabatanidzwa musi waJuly 1. Saka ABC yakave neChitungu 16 kusvika kuFomu yeChipiri 2553 yeS s corporation sarudzo kuti ive yakakodzera kwegore rokutanga rekambani rekushanda.
- DEF Corporation yakaiswa musi waNovember 1 saka gore rayo rokutanga rokutere raizova rinopfuura 2 ½ mwedzi kwenguva refu -November 1 kusvika kuDecember 31. DEF naizvozvo ine kusvika musi waJanuary 15 wegore rinotevera kuisa Fomu 2553 yeS s corporation sarudzo kuti iite basa rekutanga gore rekambani.
- GHI Corporation yakave yakabatanidzwa kwemakore anoverengeka uye ikozvino yakabhadharwa seC-corporation. GHI inogona kuisa Fomu 2553 neDecember 31 kana kambani inoda kutendeukira kune S corporation mugore rinotevera.
Nzira dzeKubata Kusarudzwa kweS Corporation Nzvimbo
Sangano rinogona kuisa Fomu 2553 mushure mezuva rakakodzera uye richiri kugamuchira IRS kugamuchirwa kuita sarudzo dzidzoke shure kwekutanga kwegore remutero.
Kazhinji, kana fomu yefaira yeFomu 2553 mushure megumi nemashanu yemwedzi wechitatu wegore rayo yemutero asi isati yasvika musi wegumi nemashanu wemwedzi wechitatu wegore rinotora mutero, IRS inofanirwa sarudzo yeS corporation kuti ive yakakodzera kwegore rinotevera rekutere , asi haisi yakakodzera kune mutero wekutangira. Asi kutanga sangano rinofanira kuita kuti rive rakakodzera kukwanisa kusarudzwa.
Iyo sangano inofanira kusangana neS corporation inokodzera, uye inofanirwa kunge yakafanirwa kuenzanisirwa seS corporation sezvinodiwa zuva rakasarudzwa reS corp sarudzo. Iyo sangano inogona kunge yakundikana kukodzera seS corporation nokuti haina kuisa Fomu 2553 nenzira yakakodzera, kwete kune chimwe chikonzero. Inofanira kunge ine chikonzero chakanaka chekushayikwa musi wekupedzisira, asi IRS yakanaka kwazvo mune izvi. Kukundikana kutadza kuisa Fomu 2553 inonzi inokonzera chikonzero.
Iyo sangano inofanirawo kupa mitsara iyo mumwe nomumwe wevairi vayo vanogovera maitiro avo nenzira inopesana nechinangwa chekambani yekuisa sa S s corporation.
Kana sangano rako riine zvido izvi, unofanira kunyora zvinotevera pamusoro peFomu 2553:
"FILED ZVINOKUDZIDZA KUBVA REV.
Isai chirevo chinoratidza kuti sangano raive rine chikonzero chakanaka kana kuti rakakundikana kuisa Fomu 2553 panguva yakakodzera. Tsanangura mamiriro acho ezvinhu zvakadzama. Zvose Fomu 2553 uye zvinyorwa izvi zvinosungirwa zvinofanira kusayinwa nemunhu wese.
Zvinonzwisisika Cause
Chikonzero chinonzwisisika chinoreva zvinhu chaiyo kana mamiriro ezvinhu akaita kuti mafomu atumire nguva pfupi. "Chikonzero chinonzwisisika chakavakirwa pazvinhu zvose uye mamiriro ako ezvinhu," maererano ne IRS. "Tichaongorora chero chikonzero chinoratidza kuti iwe wakashandisa bhizinesi rega rega nekuchenjera kuti usangane nehurumende yako yemitero asi iwe hauna kukwanisa kuita kudaro.Vateresi vanokonzera kukanganisa kana mufambiro wavo unoruramisa kusataure kana kutambirwa kwechirango. nyaya inofanira kutongwa mumwe nomumwe zvichienderana nehupenyu uye mamiriro ezvinhu aripo. "
Iva nechokwadi chekutarisa pfungwa dzinotevera apo iwe uri kunyora chikonzero chinokonzera chirevo:
- Chii chakaitika uye zvakaitika rini?
- Ndezvipi zviitiko uye mamiriro ezvinhu akazvidzivirira panguva iyo nguva iyo bhizinesi rebhizimisi rakanga risati raisa mafomu?
- Ichokwadi sei izvi uye mamiriro ezvinhu zvinoita kuti mafomu asati atumirwa panguva?
- Ko sangano rebhizimisi rakabata sei zvakasara zvaro zvezvemari uye zvemitero panguva ino?
- Ipi kuedza kwakaita sangano rebhizimisi kugadzirisa mamiriro ezvinhu apo chokwadi uye mamiriro ezvinhu akachinja?
Apo Bhizimisi reBhizimisi raifanira kuisa IRS Form 8832
IRS Form 8832 inoshandiswa nemabhizimisi masangano kunze kwemakambani anosarudzwa kuenzaniswa seS corporations for federal tax purposes. Muenzaniso wakafanana ndewemumwe mumiriri wekambani yemhosva yekambani . Kazhinji, rudzi urwu rwekambani rungarapwa sechinhu chisina hanya. Imwe nhengo yemhosva yekambani kambani inogona kusarudzwa kuti inorapwa sechinhu panzvimbo iyo, uye inotevera ichisarudzwa kuti inorapwa seS corporation.
Dzimwe nguva iyo imwe nhengo inenge isina chikwereti chekambani haina kusarudzwa kuti inorapwa sehurumende uye haisarudze kushandiswa seS s corporation mukati mezvigadziro zvenguva. Nenzira yakanaka, IRS yakagadzirisa nzira dzinobvumira kuti vateresi vakadaro vashandise zvinyorwa zvose. Iyi nzira inoshandawo kune mamwe masangano emitero, akadai sangano rakagadzirwa sehukama uye chero sangano rebhizimisi risingawanzogadziriswa sehurumende yehurumende yemitero.
Pasi pemaitiro aya, masangano ebhizimisi anofanira kukumbira zvose zvekudzokorora zvinyorwa sezvikwata uye sarudzo dzekudzorera seS corporations. Bhizimisi rezvebhizimisi rinofanirwa kugadzirira Fomu 8832, kusanganisira Chikamu II, uye inofanirawo kugadzirira Fomu 2553, kusanganisira chikonzero chinokonzera chirevo muchitsauko H cheChikamu I uye zvinomirirwa zvinowanikwa muChikamu IV.
Iwe unogona kutarisa kune Mirayiridzo yeFomu 2553 , Mirayiridzo yeFomu 8832 , uye Revenue Procedure 2009-41 kuti uwane zvimwe zvinyorwa zvese zvine chokuita nekugadzirisa kusununguka kwezvikamu zviviri sehurumende uye S corporation status.