Nekubatana, S Corporation Vashandi - Rongwa K-1 Imari / Kurasikirwa
Chii chinonzi Supplemental Income?
I IRS inoratidzira mhando dzakasiyana dzemari pane peji yekutanga yeFomu 1040. Mitsara uye mihomwe ndeyekutanga, yakanyorwa muNani 7. Zvimwe mhando yemari, kusanganisira mari kubva kune chikwereti uye zvikamu uye kubva kumabhizimisi maduku (akaiswa paChechi C uye akapinda paIndaneti 12 yepeji 1040) inosanganiswa.
Mutsara wegumi nemakumi mashanu wemafomu 1040 unobvunza mamwe mhando yemari, kubva ku "Kukodzwa kwemahombekombe, zvikwereti, ushamwari, S corporations, trust, etc." Izvi ndezvekuwedzera mari, uye inotanga kupinda uye inorongwa paHurongwa E uye yakapinda pamutero wekubhadhara pamutsara uyu. Mimwe mhando yezvekuwedzera mari kubva muChechi E inopinda kune dzimwe mitsara yemutero wehutori hwemunhu.
Mhando dzeBusiness Ownership Yakaudzwa paIndaneti E
Purogiramu E inosanganisira mari kana kurasikirwa kwevanhu kubva kune:
- Kubatana
- S corporations
- Rental real estate
- Estates uye tariro
- Uye zvimwe zvikamu zvakafanana.
Purogiramu E inoshanda nenzira imwecheteyo kune S corporation propriétaire, propriétaire LLC uye pamwe naye mubato. Pane imwechete yakasiyana Purogiramu K-1 yemu S corporation propriétaire, asi basa racho richiri rakafanana.
Ingadai i LLC inoshandisa Purogiramu E?
Imwe -nhengo ye LLC ingangodaro iine purogiramu C uye kwete Gwaro E. An LLC ane mafaira akawanda emabhizimisi rebhazi rekudzorera sehukama, naizvozvo bhizinesi iyi inogona kugadzirira Purogiramu E yevatenzi.
Kana i LLC ichitsvaga sekambani , inogona kuisa mutero wekambani yekudzoka uye hapana Purogiramu E ingada.
Nzira yei Purogiramu E inoshanda neShedhiyo K-1
Chinangwa cheChirongwa E ndechekutora mari yeChechi yeK-1 kubva kumudzimai webhizimisi uye inosanganisira ruzivo pamusoro pekuti mari yacho inoshanda here kana kuti kwete (ndiye muridzi wekuita mubhizinesi).
Passive mari inobatwa nenzira yakasiyana ne IRS (yakatsanangurwa pasi apa).
Kuti unzwisise Purogiramu E unofanira kutanga uchinzwisisa Purogiramu K-1, saka ngatisimudzire zvishomanana kutarisa purogiramu. Ngatishandisei muenzaniso webambirano iyo iri kuisa fesheni yayo yekubhadhara mutero. Chokutanga, kubatanidzwa kwefaira kunobhadhara mutero paFomu 1065 , kuratidza mari yose, mari, uye mari inowanikwa (purofiti).
Kubva muFomu 1065, kubatana kwemari inobatanidzwa inopatsanurana pakati pevashandi maererano nemitemo inoratidzwa muchibvumirano chebvumirano maererano nemari yekugovera zvikamu (umudzimai wemigove) inobatwa nemumwe nemumwe. Kana pane vaviri vakaroorana, somuenzaniso, mumwe nomumwe angave ane 50% umiridzi.
Kubva pane izvi, Hurongwa K-1 yakagadzirirwa mumwe nomumwe. Iyo Purogiramu K-1 inoratidzira chikamu chemugove wega wezvemari inowanikwa, kubhadhara / zvivako, nharaunda, zvikwereti , zvikwereti, zvikamu zvenguva pfupi uye kwenguva refu zvekuwana mari , mamwe mahedheni / kurasikirwa, chikamu 179 zvakabviswa , zvimwe zvakabviswa, basa basa mari / kurasikirwa.
Ngatitaurire kuti kubatana kwese kwese kwaiva nemari yakakwana ye $ 120,000. Mumwe nomumwe wavo aizoudza $ 60,000 pamunhu wake K-1. Zvadaro, ruzivo rweChechi K-1 rwemumwe nemumwe rwunopinda muChikamu II cheChongwa E chekudzoka kwomunhu mumwe nomumwe.
Purogiramu E Mitsva paFomu 1040
Purogiramu E - Kuwedzeresa mari inowanikwa, iyo inyooma yakaoma inosanganisira mari kubva kune zvakasiyana siyana. Chikamu cheChirongwa E icho chakakosha kune kubatana chikamu Chikamu II Kuwana kana Kurasika Kubva Kudyidzana neS Corporations. Muchikamu chino, mudiwa wacho anotaura nezvekuwana mari.
Cherechedza kuti iwe unofanira kusiyanisa mari yekusarudzira (basa) nemusana-kwete pasipiro (basa risina basa) pane Purogiramu E. Passive mari ndeyevatori venyika vasingabatanidzi mukushandisa kambani. Mari isiri-passive inobva pakubatanidzwa kushingaira mumabasa anobatanidzwa mukushanda kubatana.
Pakupedzisira, zvose zvinobva muHurumende E inowanikwa, kusanganisira mari kubva kubhizimisi kana S corporation, yakazara paIndaneti 41 yeCheteti E. Mari yose yekuwana / kurasikirwa kubva kune zvose zvinyorwa, yakawanikwa paChinyorwa 41 cheChechi E, inopinda muNzira 17 ye Fomu 1040, uye Purogiramu E yakanamatirwa.
Ndinoda Iko Pakagadzirira Mutero Kuzadza Purogiramu E?
Kana iwe uine ushamwari huri nyore nemugove mumwe chete wemari, uye unonyatsoziva kuti mari inoshandiswa pane kushanda, iwe unogona kusada mutero wokugadzirira. Nguva dzose kuchenjera kuti uve neCPA kana Warevererwe Agent ari kushanda pane zvakaoma mutero kudzoka kubva kubambani, LLC, S corporation, kana corporation.
Kuti Uwane Mamwe Mashoko pamusoro Petemberi E
Heano ndiyo yakanyanya kuve yakarongeka E Fomu , uye Mirayiridzo yeHurongwa E.
Zvinonzwisisika: Nyaya ino yakagadzirirwa kuva muongorori wezve nyaya iyi, kwete mutero kana mazano emutemo. Usati waita chero chiito kana kuti faira iyi fomu, bvunza muteresi wako wezvemitero.