MuUnited States, makambani anokwanisa kusarudza kuverengwa pamutero wekambani kana kumunhu wenhengo. Imwe sangano rinosarudza kubhadharwa sezvo sangano rezvekambani rinoshandisa zvaro zvekubhadhara mutero, rinoshandisa mari yayo inotengesa, uye inotora mutero wayo uchishandisa mitero yekambani inoshandiswa. Uyu mushonga unonzi kuva C corporation. Apo C masangano akagovera zvikwereti kune avo vane vagovhesi avo nenzira yezvikwereti, izvo zvikamu zvinowanikwa mari inoshandiswa kune mugoveri.
Zvimwewo, makambani anokwanisa kusarudza kuverengwa pamutengo wevanowanikwa. Sangano racho richiri kukanda zvaro zvekubhadhara mutero uye rinoshandisa mari yayo inotengesa. Iyi inowanikwa mari inotengesa, pamwe chete nemabhadharo akasiyana-siyana uye zvikwereti zvemitero, inoparadzaniswa pakati pevashandi. Mugove wega wega anosanganisira chikamu chake chekuwana mari, kubhadhara uye zvikwereti sechikamu chemutero wemunhu wemutero. Hapana mutero wekuwana mari unoshandiswa pahutano hwekambani. Pane kudaro, zvinhu zvose zvekubhadhara zvinodhadharwa uchishandiswa uchishandisa mari yemitero yemunhu. Iyi kurapwa inonzi inonzi S corporation. Tsamba S inoreva kumucheto S wechitsauko 1 cheMkati reRevenue Code.
4 Zvikamu Zvose zveS Corporations
- "S zvikwata zvikwata zvinosarudzwa kuti zvipire mari yekambani, kurasikirwa, kubviswa, uye zvikwereti kuburikidza nevana vavo vagovheti vezvematongerwo enyika."
- "Vashandi veS s corporations vanorondedzera kuputika-kuburikidza nemari inowanikwa uye kurasikirwa pamitero yavo yezvemitero uye vanoongororwa mutero pamitero yavo yomutero."
- "Izvi zvinobvumira zvikwangwani zveS S kuti zvirege kubhadharwa mari mbiri pamabhizimisi emari."
- "S zvikwata zvinokonzera mutero pane zvimwe zvakagadzirwa-muzviwanikwa uye mari isina kufanira kune imwe yenhengo."
Pfuma: S Corporations, IRS.gov.
Mitero Inoshandiswa paNhigiri yeChishanu
S nhengo dzekambani dzakabhadhara kubhadhara mitero inotevera kumatare ehurumende.
- Nhamba yakawandisa yakasabhadhara mari
- LIFO inodzokorora mutero
- Yakagadzirwa-in-gains tax
Iko mari yakawandisa isingabhadharwi mutero uye iyo LIFO yekudzorera mutero inoshandiswa chete kana S sangano iri raimbova mutero C inoshandiswa kana kuti S sangano rakapinda musarudzo dzisina mutero neC corporation.
Mutengo wakanyanya wekusagadzikana mari inoshandiswa-yepamusoro-soro yemutero pamusana pemari inoshandiswa neS S corporation. Pasipiro mari inosanganisira mari kubva kune chibereko, zvikamu, zvikwereti, zvikwereti uye mari (Internal Revenue Code chikamu 1362 ndima (d) (3) (C). Mutero wemari inoshandiswa unoshanda.I IRS inopa pepa rekuverenga yekuwedzera mari yakadzama kwete passive mubhadharo muMirayiridzo yeFomu 1120S (pdf).
LIFO kudzokorora mutero inoshanda kana chimwe chezvinhu zviviri zvinotevera ndezvechokwadi cheS corporation:
"Sangano racho rakashandisa nzira yekutengesa yeLIFO yokutenga kwemakore ekupedzisira emutero saC corporation, kana
"AC corporation yakatumira LIFO nyanzvi kune imwe sangano mumusana wekuregererwa kwekuti zvinhu izvozvo zvakashandurwa zvigadziriswa pfuma."
Mhedziso: mirayiridzo yemuganhu 22a mumirayiridzo yeFomu 1120S, IRS.gov. Kuti uwane mamwe mashoko pamusoro peLIFO yekudzorera mutero, ona Mitemo yeMitero yeRitemo chikamu 1.1363-2.
LIFO inotaura nezvekupedzisira-in, yekutanga-nzira yekuyera kuverenga kwezvinangwa zvemitero.
Imba inowanikwa inowanikwa inoshandiswa apo S corporation inotora imwe yenyika mukati memakore mashanu ekuwana iyo yefa ne S s corporation kana
- akawana pfuma apo S corporation yaiva C corporation, kana
- akawana pfuma mukutengeserana apo nheyo yefa inotsanangurwa kuburikidza nehupamhi hwayo mumaoko eC corporation.
Kuti uwane mamwe mashoko, ona chikamu III cheMirairo yeChechi D yeFomu 1120S, IRS.gov; onawo Internal Revenue Code chikamu 1374, uye Mutemo wemitero yeInvestment chikamu 1.1374-1 kusvika muchikamu 1.1374-10.
Pass-Through Treatment Tax Tax Items
S nhengo dzinotora zvinhu zvekuwana mari, kubhadhara, uye kubhadhara mitero kune vagovana vavo. Kupfuurira-kuburikidza zvinoreva mari uye mamwe emitero inotengesa kubva kubhizimisi kudzokera kumitero yemitero yevatori vemhosva.
Ngatitorei muenzaniso wakajeka. Ngatiti ABC Corporation isiri s corporation uye ine gweta rimwechete, Mr. D. ABC ine mari inoshandiswa inotengesa mari ye $ 100,000. Iko zana remadhora madhora inoshushwa kubva kune yekambani kuenda kune avo vanogoverana neSheji K-1. Mugoveri anotora chikamu ichi kubva pakurongwa K-1 uye anorondedzera iyo paShitsa E peji 2, uye anowedzera mari iyi kune imwe yose yemari yake paFomu 1040.
Kupfuura-kuburikidza nemishonga kunoreva kuti zvinhu zvekuwana, kubviswa kana chikwereti kuchengetedza unhu hwavo sezvavanenge vachiyerera kubva kuS corporation kusvika kune imwe yemitero inoshandiswa mutero. Kana s S corporation yakatengesa zvimwe zvinhu zvinokodzera kuwana nguva yakareba yekuwana kurasikirwa, iyo mari inonzi inowanikwa kwenguva yakareba paSheji K-1 kubva kune imwe nhengo kusvika kune inosvitsa, uye naizvozvo munhu wacho angashuma iyo mari muhomwe yake kana kuti iye Purogiramu D iyo yakareba kwenguva refu.
Saizvozvowo, funga kuti S s corporation inopa mari kune rudo. Chinhu ichocho chinonzi sechipo chezvipo pane Purogiramu K-1. Uye mugoveri aizoudza chikamu chake chechipo chechipo sechibvumirano chakatsanangurira rudo.
Kupfuura-kuburikidza nekurapwa kwemitero kunoreva kuti zvinhu zvose zvekuwana mari, kubhadhara uye zvikwereti zvemitero zvinoshandiswa nenzira yakakodzera apo zvinhu izvi zvichitsanangurwa pamutero wemunhu wemutero.