Mitero Inowanikwa uye Kuzvipira Mutero Mitero Inobhadharwa neV LLC Vadzidzisi
Iko yekodzero yemakambani kambani (LLC) iyo yakasiyana neyemhando yebhizimusi rwemarudzi, uye kuwedzera kuwedzerwa kune mhando dzemabhizimisi. Vadzidzisi veV LLC vanonzi nhengo.
Kune mhando mbiri dze LLC - imwe mumiririki LLC (inonzi " single-member LLC ") uye ane-multiple-owner (multiple-member) LLC.
Iko LLC inhengo yebato?
Sezvo uri nhengo ye LLC, kana imwe nhengo kana mumwe wevanhu vakawanda mumabhizimisi, iwe muridzi webhizimisi, kwete mushandi wekambani yako.
Iwe haugamuchiri chikwereti. Pane kudaro, nhengo imwe neimwe ine nheyo huru, iyo inhengo yemugove wehuyo hwe LLC (yakaratidzwa semugove wemugove pane bhizinesi rezhizha ).
Muzviitiko zvakawanda, kana iwe ukava nhengo, kana apo LLC yakagadzirwa kana kuti gare gare, iwe uchada kupa mari kune iyi nhoroondo. Paunenge uchida mari, iwe unotora (tora kugovera kubva) yako nhoroondo huru.
Ndinotora sei mari kubva muhomwe yangu huru?
Paunotora mari kubva mu LLC yako, uri kutora mari kubva pamba yako pachake yebhizimisi. Uyu hutano (kana kuenzana) hunoratidzwa munhoroondo yako huru . Iyo nhoroondo huru inoratidzirwa pane bhizinesi rebhajiro rako rebhizimisi.
Kana iwe uchida mari yekuzvipira iwe pachake, unotora kubva kubhuku rako guru. Dzimwe nguva izvi zvinonzi "kugoverwa" kana "kutora." Iko kazhinji kacho iri mufananidzo we cheki, yakanyorerwa iwe pachako pane chebhizimisi chekuongorora.
Asi cheki iyi haisi mubhadharo. Hapana hurumende kana hurumende inobhadhara mitero inoregererwa kubva pakutevedza kwako, uyewo hapana mimwe mitero yeFICA (Social Security / Medicare) yakadziviswa kubva pakudhonza kwako. Iva nechokwadi chokuti kukoka kuri kubhadharwa kwauri nebhizimisi, uchishandisa bhizimisi kuongororwa nekambani, uye kuti kukoka kwaiswa muakaunti yako yekuongorora.
Cherechedza: Nokuti hapana mari inodziviswa zvisiri nyore kubva kudura rako, iwe unogona kubhadhara kutengesa kwegore rimwe nerimwe. Taura nemuteresi wako wemutero.
Kana iwe usina mari mukati mekambani yako huru, haugoni kubvisa mari kunze kwemari yako. Somuenzaniso, kana iwe watanga bhizimisi idzva uye iwe usina mari shoma uye mari yakawanda inofanira kubhadharwa - kubhadhara, zvigadzirwa, kufarira kune chikwereti chako chemabhizimusi - hapana chakasara kukubhadhara iwe pachako mari yako.
Mari yandinoitora inobhadhara mari here?
Iwe (iwe pachako uye bhizimisi) usabhadhara mitero pamari yaunoshandisa kuti iwe ushandise uri woga. Mari yako yebhizimisi yemutengo inotsanangurwa nemugove wako wekuwana mari kana kurasikirwa kubva mubhizinesi rako kwegore.
Kungofanirwa kujekesa, kana iwe ukatora zvinopfuura mari yakawanikwa, hazvisi kuwedzera mutoro wako wemutero. Kana iwe ukatora zvishoma kudarika mari yakawanikwa, haibatsiri mutoro wako wemutero.
Single-member member LLC Distributions: An Example
- Makomborero eMwedzi inosvika $ 3,000, uye gore rega mari inowanikwa ye LLC ndeye $ 36,000.
- Imwe nhengo / muridzi wemunharaunda anotora dhora mwedzi woga woga, uye yose inotora madhora makumi matatu emakumi matatu emakore.
- Nayo mari ye $ 36,000 inowanikwa pane Purogiramu C.
- Purogiramu C mitsva ye $ 36,000 inosanganiswa mumutero wemunhu pachake.
Multiple-member member Distributions: An Example
- Mutori we LLC anotora draw ye $ 2000 pamwedzi, kana $ 24,000 pagore.
- IW LLC yakawanikwa mari yegore ndeye $ 50,000. Kune nhengo mbiri, imwe neimwe ine hafu yehuyo. Nokudaro mugove wega wega wega wemari inowanikwa (inobhadhara) ndeye $ 25,000.
- The LLC inopa nhengo yeChechi K-1 ichiratidzira mugove wake wemari inosvika pa $ 25,000. Mutori weV LLC akabhadhara mutero wekubvisa mari ye $ 25,000. Iko mari yakawanda ($ 24,000 mugore rino) haibhadharwi kubhadhara sezvo yakabatanidzwa mumutengo wekushandisa. Cherechedza kuti chikamu chemuyo we net net zvinokweretwa kunyange kana zvisingaiti kunze kwebhizimisi.
Ichokwadi kuti nhengo yeV LLC inokwereta mutero wemari pamutengo webhizimisi, kunyange kana iyo purogiramu isingabhadharwi kune mumwe munhu, inoonekwa sechinhu chisina kukodzera fomu yebhizimisi re LLC .
Zvakadini neSocial Security / Medicare Taxes?
Munhu wese anoshanda muUnited States anopa Social Security / Medicare mutero pamari yavo.
Iwe unofanirwa kubhadhara mitero yebasa rako , iyo inonzi Social Security / Medicare mitero pamutengo wemari (pfuma) kubva kubhizimisi rako re LLC. Mune mienzaniso iri pamusoro apa, imwechete-member LLC mvumo yaizobhadhara mutero wekushanda pabasa pa $ 36,000. Mutengi-nhengo ye LLC LLC ndiye aizobhadhara mutero wekuzvitsvaga pa $ 25,000 mugove wemari.
Verenga zvakawanda pamusoro pekuti vashandi vebhizimisi vanobhadharwa sei. kusanganisira LLC yakachengetwa kubhadhara , zvichienderana nerudzi rwebhizimisi.