Zvimwe zveZvitsva Imari Mitero
A Limited Liability Company (LLC) inhengo itsva yebhizimisi, iyo yakagamuchirwa ne IRS kubva muna 1980. I LLC inobatanidza kusununguka kwekutanga nekushanda kwekutengeserana chete kana kubatana pamwe nekuchengetedzwa kwemhosva kwekambani. Nemhaka yokuti IRS haina mitsara yemitero yeL LLC, yakasarudza kushandisa mitero yakatarwa yeiyo sangano.
Mumwe Muridzi-Chengetani Chekubhadhara Mitero?
Single-owner LLC Taxes. Nokudaro, LLC inenge iine mumiriri wega (inonzi "nhengo") inobhadharwa nenzira imwechete yebhizimisi yemunhu mumwechete - imwe chete pamba. Kufanana nebhizimisi rega proprietor, iyo imwe-member LLC inoshandisa mutero wayo wokudzoka paChechi C. Kuwanikwa kana kurasikirwa kubva paChechi C kunosanganiswa nemutero wemunhu pachake wekudzorera. Muridziwo anofanira kubhadhara mitero yebasa (Social Security / Medicare) pane mari inobva ku LLC.
Verenga zvakawanda pamusoro peMute-member LLC .
Ndeapi Multiple-muridzi LLC Kubhadhara Mitero?
Multiple-owner LLC Taxes. An LLC ane vanopfuura imwe nhengo (muridzi) aripa mitero sehukama. kuisa mitero yebambani, kubatana kunoshandisa mashoko ekudzoka paFomu 1065 inoratidza huwandu hwekubhadhara / kurasikirwa kubva kubatanidzwa. Mumwe nomumwe anogamuchira fomu yemutero (Purogiramu K-1) achiratidza chikamu chake chebato rekubatsira kana kurasikirwa. Iyi Purogiramu K-1 muhodha / kurasikirwa inosanganiswa nemutero wemunhu pachake wekudzokera.
Verenga zvakawanda pamusoro pekuti kubatana kunobhadhara mitero sei .
Mitero Inowanikwa yeV LLC yaTaxed seCorations kana S Corporations
Iye zvino anouya kusangana: An LLC ine mamwe maviri ezvingasarudzwa pakubhadhara mutero wemari - kana sangano kana S corporation.
LLC kubhadhara mitero sekambani. An LLC inogona kubhadhara mitero sekambani.
Bhizinesi rinofanira kuisa IRS Form 8832. Verenga zvakawanda pamusoro pekuisa chisarudzo chekuita sarudzo paFomu 8832 .
LLC kubhadhara mitero seS corporation. An LLC inogona kubhadhara mitero seS corporation. Kubatsirwa kwekunyora seS corporation panzvimbo yehushi yehurumende ndeyokuti vashandi veS S vanogona kurondedzera bhizinesi ravo rezvemabhizimisi / kurasikirwa pamitero yavo yemitero uye havakwanisi kutora mitero . S vashandi vehurumende vanyorera Purogiramu K-1, iyo yakafanana neChechi K-1 yakaiswa nhengo dze LLC.
Kunzwisisa Kusiyana Pakati peS Corp uye LLC
Usati wafunga kuchinja yako yeItler status yemutero kune iyo yeS corporation, verenga pamusoro pekusiyana kwetere pakati peS corporation ne LLC.
Kuchinja mamiriro emitero kune yeS corporation, LLC inofanira kusangana neI IRS inoda S zvinyorwa , kusanganisira (a) inofanira kunge iri "inhengo yepamutemo yakakodzera kubatanidzwa sangano" (kureva, LLC), ( b) inogona kunge isina vashandi vanopfuura zana (nhengo, munyaya ye LLC), uye (c) vagovani varo bedzi vari vanhu, masangano, masangano asingabhadharwi, kana kuvimba. Nhengo yacho inofanirawo kuva nemugumo wegore raDecember 31.
An LLC inogona kusarudza vakasarudzwa kuti vabate se S corporation nekuisa fomu yechisarudzo 2553 .
Chero chekutsinhanisa kuchinja kero yeZV yakatarwa kune yekambani kana S corporation inofanira kuitwa ne rubatsiro uye mazano emumwe muteresi wemitero.
Zvinonzwisisika: Mashoko ari munyaya ino uye panzvimbo ino inoitirwa kuti ave mukuru, kukupa iwe nheyo yaunoda kuti ukurukure nemudzidzisi wako wekuteresa. Munyori haasi CPA kana gweta uye ruzivo urwu harudi kutora mutero kana mazano emutemo. Mamiriro ezvinhu ose akasiyana, mitemo yemitero yakasiyana inosiyana, uye mitero yemitero inoramba ichichinja.