Tisati tatarisa zvikwereti zvakavimbiswa, tinofanira kutarisa vatenzi ve LLC (avo vanonzi " nhengo ") uye vashandi pamwe chete. IRS haina kuziva LLC kunge sezvikwereti zvemitero.
Nokudaro, LLC ine nhengo dzakawanda dzinofungidzirwa ne IRS sehukama hwemitero (kunze kwekuti vasarudzwa kuti vabhadharwe semakambani kana kuti masangano S. Ndicho chikonzero IRS inokurukura izvi zvikwereti kune veZ LLC pasi peboka rehukama.
LLC uye kubatana kunowanzobhadharwa kubva pamari yebhizimisi, asi vangave vachida kuzvipa mari yepamusoro mumakore apo mari yebhizimisi iri pasi, kana kune kurasikirwa. Vanogona kugadzirisa dheyo iyi sebhadharo yakatsigirwa, kuburikidza nesungano pakati peimba ( chibvumirano chebvumirano kana LLC chibvumirano chekushandira .
How Partners & LLC Nhengo Dzinobhadharwa
Vashandi vari mubambani pamwe ne LLC vanogona kubhadharwa nenzira dzakawanda. Zviviri zvinowanzodiwa zvekubhadhara zvikamu zvinoparadzirwa uye zvikwereti zvakavimbiswa:
Kugoverana Kwavanoita : Vanokwanisa kuwana mugove wemari yebhizimisi, zvichienderana nesungano pakati peimba. Somuenzaniso, kana Tom naTeresa vari voga 50 muzana ye LLC, mumwe nomumwe achabhadharwa makumi mashanu kubva muzana yemari.
Kana mari (net income) yegore iri $ 80,000, muridzi wega wega aigona kubhadhara $ 40,000.
Nokuti kubatanidzwa kana LLC pachayo haina kubhadhara mutero wemari pamutengo wemari yebhizimisi, vadzidzisi vanofanira kubhadhara mutero iwoyo. Mitero inofanirwa kubhadharwa pamabhizimisi emari mari kunyange kana pasina mari chaiyo inoparidzirwa kune vadzidzisi.
Mitsara Inogadziriswa: Zvimwe zvekubhadhara zvinogona kuvimbiswa kune umwe neumwe, zvisinei kuti mari inobatsira sei bhizinesi. Munyaya iri pamusoro, muridzi wega wega anogona kunge ane $ 25,0000.
Iko Mitsara Yakatsigirwa Inotengesa
A partnership kana LLC haibhadhara mitero pamabhizimisi emari. Pane kudaro, mabhizimisi aya anonzi anopfuura-kupinda mumasangano , zvichireva kuti mari inopfuurira kusvika kune vadzidzisi. IRS inofunga kubhadharwa kubhadharwa semari inowanikwa mari kune veneti. Izvi zvinotsigira kubhadhara kunofanirwa kubhadhara mari inodhura kubhizinesi. Kana chikamu chemugove wemari yakawanda chiri chikuru kudarika chikamu chakavimbiswa, hapana chikamu chakachengetedzwa chegore iroro.
Iko Kubhadharwa Kunobhadharwa Mubhadharo Here?
Kubva mumaonero emitero yebhadharo , kubhadharwa kwakabhadharwa haisi mubhadharo. Asi kubva pakatarisana nemutero-deductible mari kune kambani, LLC yakabhadharwa kubhadhara inobatwa nenzira imwecheteyo semari.
Vachibvumirano uye LLC vheiri havabhadharwi mubhadharo munzvimbo dzavo sevenzi. Mumwe nhengo kana LLC anokwanisa kubhadharwa mubhadharo semushandi, asi kubhadhara uku hakuna chokuita nekubhadhara kune muridzi weimba semvumo yehuyo. Kana muridzi weZV akabhadhara mubhadharo semushandi, IRS inoda kuti federal mubhadharo yemitero uye FICA mitero (Social Security neMedare) inodziviswa kubva kumubhadharo wevashandi.
Kana mumwe wekambani kana LLC akagamuchira mubhadharo wakavimbiswa, IRS haidi kuti kubvisa kunotorwa kubva pakubhadhara kuripo. Asi kambani inogona kutora mari iyi semari yekubhadhara mitero yebhizimisi, nenzira imwecheteyo sekubhadhara mitero uye mubhadharo kuvashandi vanobatwa.
Mipiro Yakatsigirwa: An Example
Alex ishengo ye LLC. I LLC inoshandisa chibvumirano inotaura kuti ine chikamu chemazana makumi mana kubva kuzana kubva muzana yeZVA inobatsira gore negore uye kuti ine zvigaro zvishoma zvakabhadhara kubhadhara chikamu che $ 25,000.
Gore rino, iV LLC yakawanikwa mari ye $ 50,000 saka Alex's share is $ 20,000 (40 muzana ye $ 50,000). Sezvo ane chibvumirano chechidimbu che $ 25,000, $ 5,000 inofungidzirwa sehuwandu hwake hwakasimbiswa uye imwe $ 20,000 ndiyo mugove wake wokugovera. Yeuka, Alex anofanira kubhadhara mutero pane mugove wake wepfuma kunyange kana asingagamuchiri zvose-kana chero-zve-mari iyoyo.
I LLC inogona kutora mutero wekubhadhara mari ye $ 5,000 inofungidzirwa sebhadharo yakatsigirwa.
Kana mari yakabatanidzwa yekubatana kwaiva $ 70,000, chikamu chaAlex chichange chiri $ 28,000 uye hapana chekubhadharwa chaizoratidzwa. Hapana chakavimbiswa chidiki chegore iroro, saka kubatana hakugoni kutora mutero wokubhadhara mutero uyu.
Iko Mitsara Inokurudzirwa Inowanikwa MuTare Kudzorera
Kana kubatanidzwa kana LLC yakagadzirisa chikwereti chakachengetwa mugore rimwe chete, izvi zvikwereti zvinosanganiswa pamubhadharo wemubatiro wekubatana ( Fomu 1065) pane Mutsara 10, sebhadharo dzebhizimisi.
Nhengo yeChirungu kana LLC inogamuchira Purogiramu K-1 nemashoko pamusoro pehuwandu hwebhadharo yakatendwa uye chero chikamu chekuparadzira kwegore. Mashoko anobva muChechi K-1 akapinda mukutora mutero wemuridzi weHome E uye yakawedzerwa nemumwe wemunhu kuti awane mitero.
Zvinonzwisisika: Kukurukurirana uku ndeyekuti ndeyei, yakajeka muenzaniso webhadharo inobhadharwa. Hazvirevi kutora mutero kana mazano emutemo. Nyaya yacho yakaoma, uye bhizinesi rimwe nerimwe rakasiyana. Verenga zvakawanda pamusoro pemari yakachengetwa muRS Publication 541-Kubatana uye bvunzurudza mutero wako uye vezvemitemo usati waita zvibvumirano kana kubhadhara varimi vebhizimisi.