Chimwe chikamu chisina kukodzera ibhizinesi yebhizimisi inoparadzaniswa nemuridzi wechinangwa, asi yakafanana nemuridzi wemitero. Chaizvoizvo, nzira iyo IRS inotsanangura chikamu ichi ndechokuti bhizimisi rakasiyana nemuridzi wayo asi rinosarudza kusaregererwa sezviparadzaniswa nemudzimai webhizimisi ye federal tax purposes . Icho chikonzero, icho chikamu chisingadi kuva chikamu chakasiyana kubva kumunhu webhizimisi.
Kana izvi zvinonzwika sezvakaipa zviviri, ndizvo.
Kune zvidimbu zviviri kune zvisina kukanganisa zvinyorwa zvese, izvo zvese zvinofanirwa kuvapo zvebhizimisi kuti ive sangano risina hanya:
- Bhizinesi yebhizinesi yakasiyana nemunhu kune zvinangwa, uye
- Bhizimisi inotererwa kuburikidza nemunhu mumwe nomumwe wekubhadhara mutero, zvichienderana nemari yakagadziriswa paHurongwa C.
Kuti uitsanangure zviri nyore (zvakanyanya sezvinobvira):
Bhizinesi rinowanzoita sangano rakasiyana kubva kumunhu webhizimisi. Kupatsanurana kwakanaka kune muridzi, nokuti inoparadzanisa mutoro wemuridzi uye mutoro webhizimisi yezvinhu zvakadai sezvikwereti nemhosva. Makambani, kubatana, uye makambani asingakwanisi kubhadhara zvikamu zvakatsaurwa kubva kune vadzidzisi vavo. Aya masangano akabhadhara zvakare kubva kune muridzi, pamhando dzakasiyana dzemitero.
Iyo imwe bhizinesi rebhizimisi risina kuparadzaniswa nemuridzi webhizimisi ndeyokutengeserana chete.
Imwe fomu yemutero wekutengeserana (Purogiramu C) inhengo yefomu yemutero wemunhu.
Saka, mubvunzo wekodzero isingaregereki ndeyevose pamusoro pemitero - kuti bhizinesi rinoshandisa sei mutero webhizimisi kudzokera.
Munhu mumwe chete anogadzira mitsara yemabhizimisi achishandisa Purogiramu C , uye purogiramu / kurasikirwa kubva paChechi C inosanganiswa nemutero wekubhadhara mutero.
Saka Mumwe-Mutevedzeri LLC "akabhadhara se" pamba chete yekutengesa faira pane Purogiramu C. Saka, chaizvoizvo, chero SMLLC iyo isiri iyo yakabhadharwa seyo corporation inoremekedzwa sangano nokuda kwezvinangwa zvemitero. Iko ndiko kuti, SMLLC inotererwa semugove wega. Asi pano ndipo panosangana kukanganiswa: Aine proprietor HASI sangano risina hanya nokuti kambani haisi yakasiyana nemuridzi.
Icho Chete Chinoregererwa Chikamu: A Single-Member LLC
IRS inotaura kuti "LLC ine nhengo imwechete inobatwa sechibvumirano chisina kuchengetwa sechaparadzaniswa nemuridzi wayo pamutero wemari, kunze kwekuti i ... affirmatively inosarudza kuitirwa sehurumende .."
An LLC ingasarudza kushandiswa sechinhu chinosungirwa mutero. Kana SMLLC yako yakasarudza kuverengwa semakambani kana S corporation, haifaniri kuonekwa sechinhu chisina kukodzera chekubhadhara mutero. Kuti uite sarudzo iyi, SMLLC inofanirwa kuisa Fomu 8832 - Kusarudzwa kweChitatu Chisarudzo (PDF). Verenga zvakawanda nezvekuisa chisarudzo chehurumende ye LLC.
Idzi Idzi Mamwe Mabhizimisi Makambani Asina Kukanganwa?
Mabhizimisi akaiswa pasi pemitemo yehurumende, kuburikidza nemunyori wehurumende kune imwe nyika, uye hapana huno hunoona "sangano risina hanya" sebhizimusi. Tarisa pane imwe neimwe yemitemo yemabhizimisi kuti uone kuti inofananidzwa sei nezvinodikanwa kune sangano risina hanya:
- Simba rega rega, iyo iwe uye bhizinesi iri imwechete. Izvo chete zvinoshandiswa paHedheni C, asi hapana rimwe boka rebhizimisi rakasiyana rakapiwa kuti ripe rubatsiro rwekuchengetedza iwe kana bhizinesi risingakwanisi kuripa mabhiriro ayo kana kukwidzwa.
- Munhu ane mamiriyoni e-LLC anonyoresa nehurumende uye bhizinesi iri rinopa rubatsiro rwekuchengetedzwa, asi sangano iri rinobhadhara mitero semubatanidzwa.
- Kubatana, sezvakataurwa pamusoro apa, haisi chikamu chisina kukanganiswa (kusanganisira kubatana kwekambani kana kubhadhara kusabatanidzwa ) nokuti mitero yekubatana haina kufanirwa pane Purogiramu C. (Verenga zvakawanda pamusoro pemubhadharo webato rekuti Kubatana Kunoita Nyika Inotora Mutero. )
- Sangano rakasiyana nebhizimisi sangano kubva kune vadzidzisi, rinopa rubatsiro rwekuchengetedzwa, uye inopa mitero paFomu 1120 .
- A subchapter s corporation (s corporation) , kune rumwe rutivi, inopa kuchengetedzwa kwemhosva uye inoshandisa mashoko ekudzoka paFomu 1120-S . Vadzidzisi vanobhadhara pamutero wavo wekubhadhara mari, asi kwete paChechi C.
Bhizinesi Rangu Rakave Sei Risina Kuregererwa?
Kana iwe uine imwe-nhengo LLC, haufaniri kuita chero "kusarudza" kuti uve sangano risina hanya, kunyange zvazvo rinonzwika saizvozvo. I SMLLC inongoda kuisa mitero yebhizimisi yayo pane Purogiramu C.
Nhengo Yisina Kuregererwa Inyorera Sei Mutero?
Kubhadhara mari yebhizimisi yemari, imwe-member member LLC inogumisa Purogiramu C kuti inyore purofiti kana kurasikirwa kubva mubhizinesi, uye iyo mharidzo inosanganiswa mumutero wemunhu pachake wekudzokera.
Chii chinonzi EIN yeChirongwa Chisingarambidzwi?
Iwe unogona kubvunzwa kuti upe nhamba yeApripayer ID kune imwe yako-member LLC pane fomu W-9 kana imwe fomu inobatanidza nehurumende inotora mitero. Kungovhiringidza nyaya yacho, kana uine imwe-nhengo LLC, IRS inoti,
Nezvemutero wemutero wemutero, imwe nhengo-LLC yakarongerwa sechinhu chisina kukodzera kazhinji inofanira kushandisa nheyo yehupfumi yehuwandu hwevanhu (SSN) kana EIN yezvose zvekudzoka kwemashoko uye nezvehupfumi hunobatanidza nemutero wemari.
Kana yako LLC iri neEIN, usashandise iyo federal income tax purposes. Asi iwe unoda kushandiswa kweEIN yeE LLC yemutero wechibharo (nokuda kwevashandi vemishumo) uye zvinokonzerwa nekambani yemitero .
Zvakadini neHurumende yeHurumende yeChirongwa Chisina Kuregererwa?
Kuregererwa kwechimiro chechimiro chemumwe-nhengo LLC hakushandi kumitero yebasa (federal income tax, FICA mitero, nemitero yebasa). Bhizinesi rine zvingasarudzwa zvekushandisa nhamba yeAdhi yevashandi kuti ishandise kana uchitumira kusarirwa kwemitero. Verenga zvakawanda pamusoro pezvizvi zvekutsvaga mitero yemabasa.