Imwe nzira ndeyekubhadhara mari . Zvakawanda zvakanyorwa pamusoro peSBA 7 (a) chirongwa chekukweretesa, chinopa zvikwereti zvakavimbiswa kumabhizimisi maduku.
Imwe nzira, kunyange zvakadaro, ndeyokuwana mumwe wako, kana mumwe kana vamwe vatyairi vemari , vanoda kuisa mari mubasa racho.
Kunyangwe kuunza kune varoorana kune kazhinji kunodhura kudarika chikwereti chekubhadhara - vatengesi vanoda kubhadharwa kwakakwirira mukutsvaga kwavo mukutsinhanisa nekuisa mari yavo pangozi - vanogonawo kuunza nehumwe ruzivo kana unyanzvi, vachiita kuti mari yakawedzerwa inokosha. Kana kuti, mari yemari inogona kuva ndiyo chete mari inowanika, mune izvo zvipi zvinobatsira zvechisarudzo ichi zviri pachena. Nyaya ino inokurukura maitiro akasiyana-siyana emasangano ebhizinesi, uye mamwe emitero yemitemo yemamwe mabhizimisi.
Background
Nhengo dzepamutemo dzakarongeka uye dziripo pasi pemutemo wehurumende. Hurumende imwe neimwe ine mitemo yayo ine chokuita nekuumbwa nekushanda kwemakambani, kubatana kukuru, kushamwaridzana kushoma, makambani asingakwanisi kubhadhara, nezvimwewo mutemo wehurumende unotungamirira kuti sangano rinotarisirwa sei, uyewo ukama huri pakati pehurumende uye vadzidzisi vayo .
Pasinei nokuti bhizimisi rakarongeka sei nekuda kwemitemo yehurumende, IRS inogona "kusazvidza" iyo sangano rakaparadzana nevaridzi vayo, kana kuti ritore sebambirano kana sangano nekuda kwemitero.
Sangano kana sangano rakarongerwa se "corporation" kana "sangano" nekuda kwekuteresa, rinogona kubhadharwa se "C" corporation kana se "S" corporation. Sangano risina kubvumirwa, semuenzaniso, kubatana kukuru, kubatana kwekambani, kana LLC, ichabhadharwa semubatanidzwa, asi inogona kusimbisa kusarudzwa kuti iiswe se "sangano" uye inobhadharwa sangano.
Zvakakosha kufunga nezvekusiyana kweizvi pakurongwa, sezvo zvingave zvakakosha pamusoro pekuti kushamwaridzana kana hutano hwekutsvaga hutungamiri hwakagadziriswa sei.
Makambani
Makambani - sevanhu - vane pfuma yavo, kupinda muzvibvumirano zvavo, uye vanoita bhizinesi pachavo. Imwe nyanzvi munhu wekuvaka, uye varidzi vanowanzobata "zvikamu zvezviyo" muhurumende - mugove wega wega unomiririra kufarira muhurumende iyo yose.
Mhando yematanda uye nhamba yezvikamu zvakagarwa nemugovera anogadza kodzero yemugoveri wekugamuchira zvikwereti uye kuparadzirwa. Vashandi vekambani vane boka rimwechete rezvikwata vachabata sangano rakafanana: kureva, kugoverana nekutora uye kugovera kodzero. Vashandi vekambani vane boka rinopfuura rimwe rezvikwata vanogona kuchengetedza nhengo inowanikwa (iyo inowanzo dzine kodzero dzakakwana dzekuvhota) uye / kana inoshandiswa mashizha (iyo inowanzova nekodzero dzekuvhota zvakanyanya, asi inopa zvikwereti zvakakwirira uye zvekare uyezve, pakunaya, kudzoka iyo inoshandiswa kune vashandi vemari inosarudzwa vasati vagovana vagovana vanogona kuwana kugadziriswa kwekugovera).
Makirasi ematokari anogona kuenderera mberi kugoverwa kuva nhepfenyuro, uye nhepfenyuro imwe neimwe ine chikamu chakasiyana-siyana uye kodzero dzekudzikinura uye kodzero dzekunakidza pamusoro pezvimwe zvakatevedzana.
Semuenzaniso, sangano rinogona kuva neChitsa A inoshandiswa mabiko negove rimwe nerimwe rine chikamu che5%, gore rega rega uye chikamu chekuparadzanisa chakaenzana nehuwandu hunotengeswa, uye Series B inoshandiswa nemugove mumwe mugove wega wega wega wega wega wega wega wega wega wega wega wega wega wega wega, kugoverwa kwekuparadzanisa kwakaenzana nehuwandu hunokosha. Kana zvose zvehurumende zvingatengeswa uye mari yekutengeswa yakanga isingakwanisi kubhadhara zvizere zvakapfuura zvikwereti uye kugoverwa kugovera, zvinyorwa zvekubatanidzwa kana chiziviso chekugadzirisa kusimbisa nyaya yacho inotaura kana Series A kana Series B vashandi vaizove yakabhadharwa kutanga. Kana Nhungamiro A yaibhadhara kutanga, ipapo kuwedzerwa kwaizobhadhara kune vashandi veChishanu B uye zvichingodaro. Vagari vemunharaunda vanowanzowanzobhadharwa pakupedzisira, vachigovana zvakaenzana mune zvakasara zvakasara mushure mekunge vashandi vanodikanwa vakabhadharwa zvizere.
Zvakajairika kune vashandi vekutsvaga vanoda nyanzvi yekushandisa. Izvo zvakare zvakakosha kucherechedza, zvisinei, kuti "S" corporation inogona kungova nekirasi rimwe chete rezvitoro. Rimwe sangano rinotererwa sangano, naizvozvo, harigoni kupa chikwata chinosarudzwa kune vashandi uye vachiri kufara kupfuura-kuburikidza nekurapa kwemutero se "S" corporation. Nokuda kwechikonzero ichi, iwe unogona kuongorora, pane kudaro, kuumba ukama hwekambani kana LLC yakabhadharwa semubatanidzwa. Masangano akabhadharwa sehukama hunowanzopa huwandu hwekugadzirisa mukuparadzanisa zvikwereti uye kurasikirwa, uye vane zvishomanana zvekushanda.
Kubatana
Kunyange zvazvo kubatana uye LLC zvikaonekwa sezvikamu zvakaparadzaniswa nevanini vadzo, pasi pemitemo yemitero yemazuva ano, dzimwe nguva vanoonekwa semasangano akaparadzana kubva kune vadzidzisi vavo (sangano rinoshandiswa) uye dzimwe nguva vanoonekwa sechikwata chevatenzi vavo (zvakakwana nzira). Iyi nzira yakagadziriswa inobatanidza ushamwari hwekubatana zvakasiyana kwazvo nekambani yemitero.
Mukubatana kwemitero yemitero, mumwe nemumwe aneye "nhoroondo huru", iyo inowedzera kuwanda kwezvipo zvemuwani uye kuparadzanisa chikamu chemari yebato rekuwana pamwe nekuwana, uye inoderedza nehuwandu hwekugoverwa kunoitwa kune waunofambidzana uye mugoveri wekugovera mugove zvekurasikirwa kwebambani. Chibvumirano chebvumirano chinotsanangura kuti vashandi vachagovana sei mari uye kurasikirwa.
Muhukama hwakawanda, vashandi vanove nyore kugoverana zvibvumirano umo mugove wavo wemari, zvigaro uye kurasikirwa zvakafanana. (Muenzaniso, mumwe nemumwe anopa 50% yehutano kune ushamwari, mumwe nomumwe ane kodzero yekuwana 50% yemari yekubatana, kuwana, nezvimwewo, uye mumwe nomumwe ane kodzero yekupa zviyero zvakaenzana ne50% yemari inowanikwa.) Izvi maitiro ezvirongwa dzimwe nguva anotumidzwa se "kurudyi" kana kuti "chikamu chakajeka" umiriri wezvimiriro uye zvipo zvemufananidzo uyu hazvirevi chero zvinokonzerwa nemitero.
Nemhaka yekushandura kwezvinhu zvakabatana mubato rekubhadhara kwemari, asi, zvibvumirano zvebvumirano zvinogona kunyorwa kuratidza chero hurongwa hwekugoverana kwezvehupfumi nekugoverana kwenjodzi urongwa hunodiwa nemapato. Nokufamba kwemakore, saka, zvivako zvakaoma zvakagadzirwa uye zvakajairika kuona izvo zvinozivikanwa se "zvikamu zvakakosha" zvezvinhu zvekubambirana mari, kuwana, kurasikirwa, kana kubviswa pakati pevashandi. Semuenzaniso, chibvumirano chebvumirano chinogona kugovera zvose kuderedza kuderedzwa kune mumwe musikana, asi mari, mari, uye kurasikirwa zvakagoverwa zvakasiyana pakati pevamwe vashandi. Kana, kubatana nemapoka maviri, Chikamu A (chinotungamirirwa neCharner A) neChikamu B (chinotungamirirwa neChaterinari B), chinogona kugovera zvese zvakabhadhara uye kurasikirwa kweChikamu A kusvika kune Mugoveri A, uye yose inobhadhara uye kurasikirwa kweChikamu B kumubatsiri B.
Zvimwe zvikwereti zvicharemekedzwa kana vakatsunga kuva "nehuwandu hwezvehupfumi." Kana IRS inosarudza kuti kugoverwa hakuve nehuwandu hwehupfumi, huchagadzirisa mari kana kurasikirwa kuratidza izvo IRS inofanirwa zvakakodzera kufungisisa kufarira komumwe muchibvumirano, izvo zvingagadzira zvisingatarisirwi uye zvisingatarisirwi mitero yemitero.
Izvo zvipo zvekugovera, zvisinei, zvinogona kuvhiringidza vatengesi kana zvikaguma nekuparadzanisa kushandiswa kwakasiyana kusiyana nekufungidzirwa. Kutanga mukutanga kwema1991, saka, nzira itsva yekunyorwa yakabuda yakajeka pane kupararira panzvimbo pekubhadhara mitero. Pasi pemaitiro matsva (dzimwe nguva anotaura nezve "chinangwa chakatarwa" kana kuti "kukamanikidzwa" nzira), zvibvumirano zvebvumirano zvinotarisa zvikamu zvekugoverana pamwe chete uye kuvimba neCPA yebambirano kusamanikidza mutero wakabhadhara kuitira kuti mugove wega wega wekugadzirisa wekodzero uenzane izvo zvinofanirwa kubvumira kubatana kunosunungura maererano nekuparadzirwa kwemvura waterfall uye kuve nechokwadi chokuti nhaurirano yega yega yega inoderedzwa kusvika zero.
Kugovera kugoverwa kwemvura inogona kupa, somuenzaniso, kuti mari inowanikwa ichagoverwa 80% kune Mugoveri A uye 20% kuChipiri B kusvika panguva iyo Mugoveri A agamuchira kugoverwa kwakakwana mumari inokwana 100% yemupiro wake wekutanga, 70% kune Mugoveri A uye 30% kuva Mugoveri B kusvikira panguva iyo Mugoveri A akagamuchira kugoverwa kwakakwana mumari yakaenzana ne200% yemupiro wake wokutanga, uye 60% kuva Partner A uye 40% kuva Mugoveri B kusvikira panguva iyo seMubatsiri A yakagamuchira kuparadzaniswa kwakakwana mumutengo wakaenzana ne 300% yemupiro wake wokutanga, nezvimwewo . Vashandi vanoita sezvibvumirano izvi nokuti zviri nyore kunzwisisa uye kugadzira chimwe chimwe chigumisiro. Vanoita magweta uye CPAs kunyanya kunetseka nokuti IRS haina kumbobvumira nhungamiro pamusoro pavo, uye pane kunetseka kunotarisirwa kugoverwa kungasava nehuwandu hukuru hwehupfumi. Asi zvakare, mabhizinesi anovasarudza uye, saka, vanogona kunge vari pano kuti vagare.
Kusiyana nemakambani, kubatana kunowanzopfuura-kuburikidza nemasangano emitero. Saka pasinei nokuti mari uye kurasikirwa zvakagoverwa sei, zvakagoverwa zvinhu zvekutora zvinopfuurira kusvika kumunhu waanoda.
Mhedziso
Kusarudza sangano rebhizimisi rakakodzera rinobatanidza kurongeka kwemitero uye kunzwisisa kwekambani nehutano hwebambani. Mukuwedzera kune federal mutemo wemitero, nyika imwe neimwe ine mitemo yayo pachayo pamusoro pesangano rehurumende uye hutungamiri, pamwe chete nemitero yayo yemutero (iyo haisi iyo inotevera kutevera Federal tax system).
Chinonyanya kukosha, zvakadaro, zvinokosha kuziva rudzi rwemariti iwe uri kutsvaga uye unonzwisisa chido chemuti wezvokuda uye zvatinotarisira maererano nerudzi rwekushandira kwaunofunga. Hakuchina hukuru-hunofanirwa-humwe hutano kana huri kuuya kunekutsvaga, asi zvakanaka kuti ugadzirire iwe uye kutsvaga kubhadhara maziso ako akasvinudzwa.
Mullin Russ Kilejian inyanzvi yepamutemo yemabhizimisi yemitemo yakatangwa muna 2003. Imwe yacho inowanikwa munyika yose mune mutemo wekutengesa uye inopa maitiro epamutemo munzvimbo dzekambani, mutero, basa, marimi, teknolojia, uye zvekutengeserana. Cheryl Mullin anobata JD kubva kuWaenerener University School of Law uye neLL.M muTaresi kubva kuSouth Methodist University Dedman School of Law. Anogona kusvika ku cheryl.mullin@mrkpc.com.