S-Corporation Accounting

Nhare, Mari, uye Mari

S-Corporations inoda kuchengetedza zvinyorwa zvakarurama uye zvinyatsojeka zvemari, mari, uye mari inoshandiswa. Kakawanda, S-Corporation inorondedzera mari yakazara mari uye mari kune imwe kambani yekambani, uye inopfuurira-kuburikidza nehuwandu hwehuwandu hwebasa kana kurasikirwa kune vagovani vemunhu mumwe nomumwe. I-S-Corporation inoda kuchengetedza zvinyorwa zvakanakisisa pamusoro pekutsvaga kwevashandi vemari kana mari. Izvi zvinyorwa zvakakosha pakugadza chikamu chemugove wega wega wega mukambani.

Kuongororwa kweMari uye Mari

Kazhinji, S-Corporation inorondedzera yakafanana neC-Corporation accounting. Mari uye mari inoshandiswa pahutano hwehutano, uye hutsika hwemarudzi akasiyana-siyana emari uye mari inoshandiswa pamusangano wekambani zvakare. S-Corporations inogona kusarudza nzira yekugadzirisa yakanakisisa yakakosha kuudza mari uye mari yekambani. S-Corporations haafaniri kushandiswa kushandisa nzira yekuverengera yekuwedzera; vanogona kusarudza nzira yemari kana nzira ye hybrid yekuverenga kana iyo nzira yekuverenga.

Kuwana uye mari yezvinhu zvinochengetedza unhu hwavo pavanenge vapfuura-kuburikidza neS-corporation vagovana. Nenguva yakareba pfuma inowanikwa, somuenzaniso, yakagadziriswa neS-corporation inopfuurira kuburikidza nehuwandu hwemari yakawanda inowanikwa kune vagovana. S-Mahofisi saka anoda kuziva mhando dzemari uye mari yemari yekubhadhara vagovana vavo.

Kubhadharira kuChikamu Chevarimi

Dambudziko guru riri kure ndeyokuverenga majeji ezvinyorwa zvevashandi voga oga. Ikambani inofanira kuchengetedza zvinyorwa zvinyoronyoro zvekugoverwa kwemari yevashandi vemari yega yega nemari, uyewo chero zvikwereti zvinoshandiswa nemunhu wese anowirirana nekambani.

Kusiyana nekushamwaridzana kwevanhu vashoma uye makambani asingakwanisi kubhadharwa, vagoveri veS-corporations vanofanira kupatsanidza mari yekampani iyo yakawana zvakakwana maererano nenhengo yavo yehudzi. Kana mugovera ane chikamu chetatu chekambani yekambani, ipapo chikamu chetatu chekambani inobhadhara purofiti kana kurasikirwa kwekambani inofanira kugoverwa kune avo vagoveri.

Nhoroondo huru dzinowanikwa muzvikamu zviviri zvakakosha zveS-Corporation yemari uye yehupfumi. Kutanga, iyo nhoroondo huru inodhindwa pamakero emakambani ekambani sevashandi vekugovana uye zvikwereti kubva kune vashandi. Chechipiri, nheyo yega yega yevashandi inogona kuiswa muchidimbu paFomu 1120S Purogiramu K-1. Kusakwanira mari dzekutsvaga mari kunogona kuita kuti vatengesi varatidze kusangana nemitemo yeAt-Risk yekurasikirwa uye kunogona kuita kuti mabhizinesi kurasikirwa ave asina kubviswa.

Kushandisa Cash uye Imba

Vashandi vanogona kuisa mari kana chivako kune S-Corporation. A shareholder anokwanisa kupa kombiyuta, dawati, mabhuku ezvinyorwa, uye mapurogiramu ehurongwa kune S-Corporation yakangobva kuumbwa pamwe chete nemari yekutsvaga mari. Kukosha kweimba yemugoveri ndiyo yakaderera (a) yekodzero yemari yeimba yacho, kana (b) kugadziriswa kwevashandi muimba yacho.

(Mamwe mashoko: Kupa Pfuma kune S-Corporation .)

Sharedholder Basis, Adjusted Basis, uye Nheyo dzeMari

Nhoroondo yemugoveri wemugovera inoda kuratidzira kuisa mari yevashandi uye ikozvino maitiro muhutano hweS-Corporation kana zvikwereti. A shareholder inotengeswa muS-Corporation kusvika pakugadzirisa chikamu chekugovana kana kuendesa chikwereti kune kambani.

Sangano reEvenholder's Equity rinoratidzwa munyaya huru yevashandi. Iyi nhoroondo inofanira kuratidza madhora emari ekutengesa mari, uye kukosha kweimba inopiwa kune kambani. Mugove wekugovera uyo akapa mari ye $ 10 000, kombiyuta inokosha madhora 2 000, uye software inodhura $ 400 yaizova nenhoroondo huru inoratidza mari inosvika $ 12,400.

Nhoroondo huru iyo inogadziriswa kubva nenguva nenguva kuti iratidze humwe hutano huripo.

Uyezve, iyo nhoroondo huru inogadziriswa pamagumo egore kuratidza chikamu chevatsigiri vemugove wega wega wezvemari uye mari.

Shanduko yakagadziriswa yemugoveri wemari inotarirwa seinotevera:

• Chigadziriswa chikonzero pakutanga kwegore
• + Shamwari yezvinhu zvose zvekuwana izvo zvakataurwa zvakasiyana, kusanganisira mutero-usingabhadharwi mari
• + Kugoverana kwezvinhu zvose zvisingatauri zvakawanikwa mari
• + Kugoverwa kwekudzikinurwa kwekuwedzera kuderedza mafuta nemafuta
• - Kugoverwa kwemari kana zvivigiro kune avo vashandi vasina kubatanidzwa muhomwe yevashandi
• - Kugoverana kwezvinhu zvose kurasikirwa uye kuderedza zvinhu zvakatsanangurwa zvakasiyana, kusanganisira Chikamu 179 zvitsva uye kurasikirwa kwemari
• - Kugoverana kwezvinhu zvose zvisingatauri zvakarasika kurasikirwa
• - Kugoverana kwekunenge kusingabhadharwi mari, yakadai sechinhu chisina kubviswa chekudya nekudhura zvinodhura kana zvisingabhadharwi zvekubhadharwa uye zvikwereti
• - Kugoverwa kwemafuta nemafuta zvisingabhadharwi nepamusoro peimba yacho.
• = Chigadziriswa chigadziriswa muS-Corporation nhengo pamagumo egore

Zvadaro: Kubhadharwa Kwekubhadhara Mutero, Nheyo Dzakashata, Kudzorera Chetsika, Pangozi Dzemitemo, & Passive Work Loss.

Chikwereti Chechikwereti

Sangano anogona kutumira mari kune S-Corporation semutengo. Muenzaniso unowanzoitwa mugoverwa anopa mari yekambani achishandisa kadhi rake rechikwereti, uye anopa ripoti yebhadharo kune kambani yekubhadhara. Mari yekambani inogona kunge iri nguva pfupi yekubhadhara (kubhadharwa mugore rimwe chete kana kudarika) kana zvikwereti zvenguva refu (kubhadharwa kwemakore anopfuura). Sangano rekuita zvikwereti kuna S-Corporation inogona kutora mutero wekubhadhara mutero mugore razvino rekurasikirwa kudarika zvigadzirwa zvavo, asi kusvika pamwero wavakakwereta.

Nheyo dzechikwereti, uye yakagadziriswa chikwereti chekubhadhara chikwereti, inotarirwa seinotevera

• Chekutanga chikwereti chakabhadhara kune kambani
• + Zvimwe zvinowanikwa kune imwe kambani
• + Kufarira kunofanirwa kunowanikwa (kuwedzerwa kune chikwereti) pane kubhadharwa
• - Nhamba yemukuru wechikwereti akabhadharwa
• - Nhamba yemukuru wechikwereti mukuru anokanganwirwa nemugovera
• - Nhamba yemutungamiriri mukuru wechikwereti akachinjwa kusvika muzvikamu
• - Kugoverana kwekambani yekurasikirwa muwandu hwegadziriswa kwevatori vemagetsi
• = Chigadziriswa chikonzero muS-Corporation chikwereti pakaguma kwegore.

Nheyo Dzakashata uye Kurasikirwa Kwakarega

Chikonzero chekugadzirisa hachigoni kuva pasi pe zero. Zvisinei, kushandisa chirevo pamusoro apa kuverenga maitiro akachinjwa kazhinji kunoguma nenhamba isina kunaka. Heino mitemo yekubata "nheyo dzisina kunaka" yeS-Corporation stock:

• Mugove wemugove wezvikwereti akaderedzwa, asi kwete pasi pezero,
• Zvadaro chikwereti chikamu chemari chikwereti chinoderedzwa, asi kwete pasi pe zero.

Chero chipi nechipi chakanyanyisa "nheyo dzisina kunaka" inorapwa sechinhu chisina kubviswa. Kurasikirwa kwakanyanya ndiko "kukanganisa kurasikirwa" uye kunotakura makore emangwana nokusingaperi.

Kurasikirwa kwakagadziriswa kunogona kuderedzwa mugore rose remitero yeramangwana panguva iyo mugoveri akadzorera chikwereti chake kana mari.

Kana muine chikwereti aine chikwereti chekutsinhanisa uye akaendesa chikwereti kune kambani, zvino mumakore anotevera mugoveri anofanira kubhadhara chikwereti chake asati agadzirisa zvigadzirwa zvake.

Kudzorera Basis

Vashandi vanogona kudzorera nheyo dzavo kana kuti zvikwereti munzira dzakawanda. Nzira iri nyore yekudzorera nheyo ndeye kuita mari yekuwedzera mari (kubhadhara mabhizimisi) kana kuwedzera mamwe mari chikwereti (kubhadhara chikwereti chemari).

Kugadziriswa kwezvikwata zvezvikwata uye chikwereti chezvikwereti kunofanira kuverengerwa tendei nguva isati yapera gore. Izvi zvichapa vashandi venguva yakakwana yekuita zvikwereti zvimwe kana zvikwereti zvezvikwata zvekutarisira kuti chero kurasikirwa kuri kubhadhara mutero.

At-Risk Rules

Mugove wega wega ane chiyero chiri pangozi. Iyi ndiyo mari yemari inosungirirwa nemugoveri kuti arasikirwe nemari yake yezvikwereti kana zvikwereti kune kambani. Chiyero chemugoveri wenjodzi chiri pangozi chinotarirwa sezvinotevera:

• Chigadziriswa Stock Basis
• + Kugadziriswa Chikwereti Chekwereti
• = Nhamba Panjodzi.

Kurasikirwa chero kupi zvayo kudarika chikwereti chiri pangozi ndeche "kukanganisa kurasikirwa" uye inotevera mitemo yekumiswa kwemahora akarondedzerwa pamusoro apa.

Sangano rega roga revatori vemari uye chikwereti chezvikwereti richagadziridzwa nokuda kwechikwata chake chekuda kurasikirwa kunyange kana kurasikirwa kuri kumiswa nekuda kwemitemo ine ngozi. Saka zvakakosha zvikuru kuti S-Corporation uye vagoiri vayo vagoverenge maitiro ezvigadziriswe uye kugadzirisa zvikwereti zvakajeka uye zvakanyatsojeka.

Passive Activity Kurasikirwa

S-shareholders vanozviisa pasi pemitemo yekuita basa. Mitemo iyi inotungamirira kune zvakaderera S-Corporation yakarasikirwa ikozvino inodzingwa nemugovera.

Kana S-Corporation inopindira mubhizinesi rezvivako, vagovana vanofanirwa kusangana ne "kushingaira kubatanidzwa" kuongororwa kwevashandi vezvivako kuitira kuti vakwanise kurasa kurasikirwa zvakakwana. Kana muine chikwereti asingakwanise kusangana nekushanda kwekuita maitiro ekugadzirisa zvivako zvekumba, ipapo S-Corporation yekurasikirwa kwekutsvaga inodzingwa chete kusvika pakugoverwa kwemugove wemabasa.

Kana S-Corporation iri kuita bhizinesi chero ripi zvaro asi mugoveri haana kubatanidzwa mubhizimusi reS-Corporation, saka kurasikirwa kweS-Corporation kunodzingwa chete kusvika muwanduyo uyo mugove ane basa risina basa.

Passive basa rekuwana mari inosanganisira mari inoshandiswa kubva ku-S-Corporations, kubatana, matariro, kufarira, zvikamu, uye mamwe mari ekutsvaga mari.

Zvekare: Kuongororwa Kwemari, Mariro, Shanduri Equity, Shanduko Imba, Adjusted Stock Basis.