Ichi chinyorwa chinotsanangura LLC uye chinokurukura zvinobatsira uye zvisingabatsiri zve fomu iyi yebhizimisi.
Chii chiri LLC?
Kambani ine kambani yekambani inyanzvi yepamutemo yebhizimisi kupfuura yekambani yekare kana mafomu ekubatana. An LLC inoumbwa kuburikidza nehurumende umo kambani iri kuita bhizimisi nekuisa Nyaya dzeSangano nekubhadhara mari.
Ko LLC inobhadhara Mitero?
Nemhaka yokuti LLC yakarurama zvitsva, IRS haina mhando yemitero yebhizinesi iri, saka vanoshandisa mitero yemamwe mabhizinesi emhando.
Iko kusingabhadhara mutero we LLC kune umwechete (anonzi nhengo ) kuti ibhadzwe semunhu oga. Mamiriro emitero asingabhadharwi eI LLC ane anopfuura imwechete (mumiriri) inofanira kubhadhara semubatanidzwa .
Mune zvimwe zviitiko, LLC haina kubhadhara mutero zvakananga, asi bhizinesi rezvemari inoshandiswa inobhadharwa kuburikidza nemutero webhadharo wemunhu wega kana veneti - sekutengeserana chete, kune imwe nhengo LLC kana sekubatana kwevanhu vakawanda- nhengo LLC. Izvi zvakadana " kupfuura-kupota mutero ."
Kune imwechete proprietor / single member member LLC, mutero webhizimisi inotarwa uchishandisa Purogiramu C sechikamu chekubhadhara mutero, zvino bhizimusi mari inowanikwa yakawedzerwa kune imwe yemuridzi wemari pamutero wokudzokera. Kune mumwe wako / mutengi-nhengo ye LLC LLC, kubhadhara mutero wemubatanidzwa kunogadzirirwa paFomu 1065 , uye chikamu chemunhu mumwe nomumwe chikamu chinowanikwa paChechi K-1 uye chinosanganiswa pamutero wemunhu mumwe chete kudzorera.
Imwe nhengo inobhadhara mitero yekambani uye varidzi vekambani vanoonekwa sevari vashandi kana vakashanda mubhizinesi (kana zvisina kudaro, ivo vanoonekwa sevashandi). Pane zvikwereti zvemitero uye zvisingabatsiri zve LLC kune imwe sangano.
Mitero Inobatsira ye LLC
- Mitero yemitero . Mutero wekodzero ye LLC yakabva pane mari yose yemuridzi. Panzvimbo dzakakwirira dzematare emari , LLC inogona kunge iri kubhadhara mitero pamutengo wepamusoro wepamusoro pane imwe sangano. Semuenzaniso, kubhadhara mutero wekambani ye $ 75,000 inotengesa mari ndeye 34%, asi mutero wega wega wemutero wekubhadhara mari yakadaro ndeye 25%. (Zvimwe zvinhu nezvimwe mari inogona kuiswa mumari yega yemuridzi webhizimisi.)
- Double taxation. Vashandi vekambani vanogona kunge vari pasi pemitero miviri , asi vadzidzisi ve LLC vasiri. Vadzidzisi vekambani vane zvikwereti zviviri. Sangano rinobhadhara mitero pamakambani emakambani emari, uye vashandi vekambani vanofanira kubhadhara mutero pane chero mari inowanikwa mari inowanikwa.
- Mune dzimwe nyika, makambani anofanirwa kubhadhara mari yehurumende yemitero , asi mamwe maitiro haadi kuti LLC ibhadhara iyi mutero. (Izvi zvakasiyana-siyana kwazvo, saka chengetedza nedhipatimendi rehurumende yemutero kuti uone zvaunoda.)
Kutadza Kwemitero kwe LLC
- Mari yose inotengesa. LLC nhengo dzinofanirwa kubhadhara mitero pane mugove wavo wekuparadzira webato rekambani, kunyange kana vasina kugamuchira kugoverwa kwezvikomborero. Vadzidzisi vekambani havabhadhari mitero pazvikwereti kunze kwekuti vachiparadzirwa, kazhinji nenzira yezvikamu.
- Kwete chekubhadhara mutero . Vamwe vanoti vanobvisa zvikwereti kubva kumitero yeimba, asi kwete zvimwe zvikamu, kusanganisira LLCs .
- Mitero yokuzvimirira. VANI VANHU vanofanira kubhadhara mitero yebasa ravo (Social Security / Medicare) apo vashandi vekambani vanoshumira sevashandi vanongobhadhara hafu yemutengo wekuzvitsvaga kumabasa pamisha yavo; Zvose zvakabhadharwa nesangano.
Zvinonzwisisika: Imwe mitero yemitero yakasiyana, uye mitero inoshandura inopera kwenguva apo kambani inokura uye inobatsira zvikuru. Handizi CPA kana gweta uye hapana chinhu chiri munyaya ino kana kuti panzvimbo ino inofanira kuonekwa semutero kana mazano emutemo. Chinangwa changu ndekukupa ruzivo rwakanyanya pamusoro penyaya iyi kuitira kuti iwe ugoitaurirana nemutungamiri wenyu wezvemitero . Iva nechokwadi chekuita hurukuro iyi usati waita chero zvisarudzo pane sarudzo yebhizimisi rako kana kuti kuchinja iyo sarudzo.