Kurasikirwa Kwebhizimisi kweSole Proprietors, Partnerships, uye LLC
Muchikamu chino, tichatarisa kuti kurasikirwa kwakagadzirirwa sei maitiro emabhizimisi akasiyana siyana uye kuti vanokanganisa sei mitero yevanamabhizimisi.
Kutanga, ini ndichatsanangura muhuwandu, uye ipapo ndichakupa tsanangudzo yemabhizimisi akapfuura-kuburikidza nemitero (kureva kuti, mabhizimisi avo ezvebhizimisi uye kurasikirwa zvinosanganiswa nemutero wavo wekubhadhara).
Kurasikirwa Kwebhizimisi Kwemakambani
Vagari vekambani havasi kutererwa zvakananga pamari yebhizimisi uye kurasikirwa nokuti mitero yehurumende yakasiyana neyevadzidzisi vemabhizimisi. Vadzidzisi vekambani ndivo vagovanesi; ivo vanobhadhara pamabhadharo (zvikamu). Hapana chikamu, hapana mutero wakakodzera.
Kurasikirwa Kwebhizimisi Kwezvikamu Zviri Kupfuura
Sezvakakurukurwa pamusoro apa, kune mamwe marudzi emabhizimisi, mari yebhizimisi uye kurasikirwa kunopfuurira kusvika kumunhu wemutero wekudzokera. Aya mabhizinesi marudzi ndeokuti:
- Seni proprietors uye mumwe-owner LLC (anonzi single-member LLC ) anoverenga mabhizimusi emitero paChechi C , uye
- Kubatana , S makambani, uye akawanda-member member LLC ayo anoyera mitero yebhizimisi pamubhadharo wemubatanidzwa wemubatanidzwa.
Kusarudza Net Operating Loss
Mari yako yose uye kurasikirwa kwese kubva mubhizinesi rose uye mauri maune zvakagadzirirwa pamutero wako wekudzosa. Kushandiswa kwematare kunoshandiswa kunogona kuverengwa, uchishandisa nzira dzakasiyana dze IRS. Kana iwe uine marashire ekurasikirwa kushanda, unogona kukwanisa kubhadharwa pamutero wako wekubhadhara.
Net inoshandiswa kurasikirwa inorongwa kuburikidza nekugadzirisa Gross Income pamutsara 37 weFomu 1040 uye kubvisa kubviswa kwemaitiro kana kutemesa (asi kwete kubvisa kusunungurwa kwemunhu oga.
Net kusarasikirwa kushanda kunoratidzwa paChongwa A cheFomu yeRS 1045 (PDF). Musoro weiyo fomu unosanganisira izwi rokuti "Kubhadharwa Kwemari." Iyi yekubhadharwa ndeyodiwa kuti iwe uwedzere kurasikirwa kune gore rapera mutero umo iwe waive nemari. Inonzi "kurasikirwa kwekutakura" (inotsanangurwa pasi apa).
At-Risk Mitemo uye Kurasikirwa Kwebhizimisi
Mitemo ine pangozi inogadzirisa kukanganisa kwako kubva kune bhizinesi kusvika kuwandu hwako pangozi mubasa racho. Izvo zviri pangozi mitemo inoshanda kune vashandi pamwe neS S corporation vagovani uye vamwe vanochengetedza C- holdership. Mitemo ine pangozi inoshandawo kune mamwe marudzi ebhizimisi Izvi zvakaoma zvikuru. Iwe uchada nyanzvi yekodzero yemutero kuti uisarudze.
Passive Activity Kurasikirwa
Kurasikirwa kwebhizimisi kungave kwakagadzikana kana zvichibva pane izvo IRS inoshevedza "basa risina basa," kureva, bhizinesi iyo muridzi wacho asingabatanidzi pane nguva dzose, inopfuurira, kana yakawanda. Kurasikirwa kunokonzerwa nebasa risingakanganisi kunogona kuderedzwa kusvika kuwandu hwekuwana mari kubva mubhizimusi iroro.
Kuti uwane mamwe mashoko, ona IRS Publication 925.
Sole Proprietorship uye Single-member LLC
Kunze kwekutengeserana kunobhadharwa kuburikidza nemuridzi webhizimisi wemutero wekubhadhara (Fomu 1040 nezvimwe zvakasiyana-siyana). Bhizimisi anozadza Purogiramu C nekuratidza mari uye kubhadhara mari yebhizimisi. Pakupera kwemufananidzo uyu, paNhamba 31, ruzivo rwekushandisa kana kurasikirwa kwebhizimisi inoratidzwa. Kana pane purogiramu, nhamba iyi inotamirwa kuMurongo 12 weFomu 1040.
Sezvakakurukurwa pamusoro apa, kana bhizinesi rako rine kurasikirwa, iwe unofanira kusarudza kana mari yako yese mubhizinesi iri "pangozi." Inyika yevashandi vemabhizimisi vakawanda vari pangozi; imari inenge isina pangozi inosanganisira "kumira-kurasikirwa" kana "kusarudzo" zvikwereti. Kana zvose zvebasa renyu zviri pangozi, munokwanisa kutora chikamu chakazara chekurasikirwa kwebhizimisi.
Ona mirayiridzo yeFomu 6198 kuti uwane mamwe mashoko, kana chengeta neCPA yako kana muteresi wezvemitero. Icho chikamu chimwe chete chausingadi kuedza iwe pachako kunze kwekuti iwe unofunga iwe unoziva zvauri kuita.
Kubatana, LLC, uye S Corporations
Kana bhizimusi rako riri mu-multiple-member LLC, ushamwari, kana s s corporation, unogonawo kukanganisa mararamiro, kusvika pahuwandu hwekutsvaga kwako "hwero" mubhizinesi. Zviri nyore kutarisa muenzaniso kuti uone kuti izvi zvinoshanda sei:
- Jim naTom vari vashandi mune imwe nyanzvi yekuongorora. Vose vanoisa $ 10 000 mubhizimisi uye vari kugovana pfuma uye kurasikirwa 50/50. Vakatorawo chikwereti che $ 30,000 kuti vatanga. Nheyo yekutanga kune mumwe nemumwe ndeye $ 20,000 ($ 5,000 uye $ 15,000).
- Gore rokutanga, vaine mari ye $ 5,000 uye mari ye $ 25,000, nokuda kwekurasika $ 20,000. Vanoparadzanisa kurasikirwa 50/50, saka mumwe nomumwe ane kurasikirwa kwe $ 10 000. Sezvo vane mari ye $ 15,000, ivo vanogona kutora chikamu chavo chekurasikirwa kubvisa mamwe mapeji emunhu wegore.
- Inobvisa Jim naTom vane nheyo ye $ 5,000 mugore rinotevera kunze kwekunge vatora zvimwe zvikwereti kana kuwedzera kune yavo yekutsvaga. Kana kurasikirwa kwavo kwakakura kudarika $ 5,000 mumwe nomumwe, vanogona kungotora kurasikirwa kusvika kumadhora 5,000.
Kurambidza Kurasikirwa Mumakore Akare Kana Kuti Emangwana
Kana iwe uine kurasikirwa kwebhizimisi risina kuderedzwa mugore raunenge wakarasikirwa, unogona kudiwa kana kusarudza kubvisa kurasikirwa uku mumakore apfuura kana emangwana. Iko kunonzi kurasikirwa mutero kutakura kana kurasikirwa kunofambisa mberi, uyezve, chinhu chimwe chaunofanira kuwana mutanhi wemitero kuti akubatsire.
Kuzvidzivirira: Sezvakagadzirwa, nemitero yemitero, nyaya iyi yakaoma kunzwisisa kupfuura iyo inogona kuonekwa. Mashoko aya munyaya ino, uye pane ino yepaiti, ndeyezvinangwa zvinongowanikwa chete. Hazvirevi kutora mutero kana mazano emutemo. Kuverenga kurasikirwa kwematare uye zvimwe zviyero zvekubhadhara kwako mutero , iwe unoda rubatsiro rweunyanzvi hwezvemitero ane ruzivo.