Mukadzi-Mukadzi Wemabhizimisi Anogona Kusarudza Sei Usingaiti Sekubatana
IRS inobvuma kuti bhizinesi rine vaviri vakaroorana rakasiyana, saka IRS yakasarudzira rudzi urwu rwebhizimisi, kuti zvive nyore kuti vaviri vakaroorana vaise mitero inosvika pasina kuisa zvakaoma kubatanidzwa mutero kudzoka. IRS inodana bhizinesi iyi yeBhizinesi Joint Venture (QJV).
Ndeipi chinangwa cheAkodzero Joint Venture?
Kunyanya, ndeyemadzimai maviri mubhizimisi pamwechete. Ndedzipi bhizinesi rebhizimusi ravanogona naro? Havagone kuva mudzidzi wega, nokuti ndiye munhu mumwe chete mubhizinesi. Asi vanhu vaviri vanogona kuparadzanisa zvikwereti (kana kurasikirwa) kwebhizimisi rebambirano uye munhu mumwe nomumwe anogona kuisa Purogiramu C ye mugove wavo wemari uye mari. Vanofanira kutora mari yakaroorana uye yakabatana inodzoka kuti iite izvi. Rudzi rwemabhizimisi chete runogona kuva QJV ishamwari.
01 - Chii chakakosha Joint Venture?
Mushandirapamwe unobatanidzwa (QJV) haisi bhizinesi rezvemitemo. Iyo pfungwa yakagadzirwa ne IRS kubvumira varume-vakadzi vadzimai vebhizimisi rebambirano inosangana nezvimwe zvinoda kuisa mabhizimisi avo emabhizimisi sevadzidzisi chete, vachishandisa mapeji maviri eChechi C.
02 - Ndeipi Inobatsira Yokudhinda Mitero Yebhizimisi seSeti Yakakodzera Joint Venture?
Kana iwe ukasangana nemvumo yekutsvaga kusarudzwa kuti ibhadharwe semubatanidzwa unobatanidzwa (QJ) pane zvakawanda zvakakosha mukutora sarudzo iyi:
1. Isingadhuri uye iri nyore kuisa mafomu maviri emitero yebhizimisi yeChechi C pane kuisa kubatanidza kubhadhara mutero wekubhadhara mutero webhizimisi. Sangano rinofanira kufambisa mutero webhizimisi rezvemari uye inoparadzanisa mari inowanikwa pakati pevashandi pamitero yemitero. Kunyangwe kune nyore vaviri-munhu hukama, izvi zvinogona kureva kushandira mutengesi wemutero.
2. Vakaroorana vanowana Social Security / Medicare zvikwereti zvekubhizimisa mari. Vakaroorana vachada kubhadhara mitero yebasa ravo (Social Security / Medicare mutero) pane mugove wavo wezvikwereti, asi mitero inowedzera kune umwe neumwe weHuman Security / Medicare kukodzera uye kubatsira.
03 - Ko Murume Wangu-Mukadzi Wemabhizimisi Anosarudzwa Kuti Ave Anokodzera Joint Venture?
Bhizimisi-bhizinesi yako bhizimusi inogona kukodzera kuisa mitero yemabhizimisi seKufanirwa Joint Venture (QJV) kana ukasangana nedzimwe nzira:
- Bhizimisi rako ringasava sangano kana S corporation,
- Murume nomudzimai vanofanira kunge vari vanhu voga mubhizinesi
- Vanofanira kuisa mubatanidzwa wemitero kudzoka,
- Vanofanirwa kuita zvinhu zviviri mubhizinesi mugore (mune mamwe mazwi, vaviri vakaroorana vari kushanda nesimba mubhizinesi), uye
- Vose vakaroorana vanofanira kubvumirana kuti vasabatwa semubatanidzwa (mune mamwe mazwi, vose vari vaviri vanofanira kuisa Purogiramu C). Kana mumwe murume akaroora kubhadhara mutero wekubatana, mumwe wacho haagoni kuisa Purogiramu C.
04 - Murume Anokwanisa-Wife LLC Anova Mutendi Wakafanira Here?
IRS inonyanya kusabatanidza "masangano ehurumende" (kureva, LLCs) kubva pakusarudza kuisa mitero yebhizimisi seChitano Joint Venture. Asi pane imwe "chirevo" mumuganhu uyu: LLCs munharaunda yeimba inyika inogona kuisa seQJV.
Community property is a type of jointership of assets. Mamwe mazita anotendera kuti vakaroorana vave ivo. Bhizinesi rezvemabhizimisi ringakwanisa kuverengerwa semugove wekubatana mumatunhu aya kana mubayiro unosangana nedzimwe nzira. Iyi nheyo yekubatana nayo inobvumira IRS kuti iite hutano hwekubatana ne LLC nevakaroorana vaviri zvakaenzana nehukama hwakabatanidzwa nevarume vaviri.
Nharaunda nzvimbo inonzi iArizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, uye Wisconsin.
05 - Ndinosarudza Sei Sangano Rinobatanidzwa?
Hakuchina fomu yekusarudza kuisa. Kana iwe newawakaroorana naye muchizadzisa zvinotarisirwa pamusoro apa, zvose zvamunoda kuita ndezvokuparadzanisa mapepa eChechi C uye kuwedzera kune imwe mimwe mari mubhadharo yenyu yekudzokera.
06 - Ndingazadza sei Purogiramu C yeChipatano Chakanaka?
Iwe pachako uchada kuzadza maviri Purogiramu C - imwe yemumwe nemudzimai Chero Hedhi C inofanira kuratidza chikamu chemupi wezvinhu zvose zvekuwana uye mari.
Somuenzaniso, kana murume wako-mudzimai webhizimisi aine mari ye $ 100,000, uye chibvumirano chebvumirano chinoratidza kuti mari yose inoparadzaniswa 50/50 pakati pemurume nemudzimai, rimwe nerimwe C C rinoratidza $ 50,000 mune mari.
Kana uri kutora mitero yako, gadzirisa imwe Purogiramu C yebhizimisi kuti uwane mari yakawanda yemari. Zvadaro shandisa iyo Purogiramu C kuti iparadzise zvinhu zvose zvakasara pakati pevakaroorana, maererano nehuwandu hwavo hwehuwandu hwebhizimisi. (Usaisa faira pamwe chete C C; iyo inongopesanisa IRS.)
07 - Mutero Wokuzvipira Kuita Sei Unoshanda Kushanda Kwekodzero Yakakodzera?
Murume nemudzimai vari mubasa rinobatanidzwa vanobvumirwa uye vanofanira kubhadhara, mutero wekuzvitsvaga (Social Security uye Medicare yevanoshandisa bhizimisi vanozvishandira). Mutero wekuzvitsvaga wemunhu mumwe nomumwe unobva pane chikamu chemunhu wacho chemari inowanikwa kubva mubhizinesi.
Mumuenzaniso wepamusoro, mumwe nomumwe wavo aizotora mutero webasa rake pachake pa $ 50,000 yebhizimisi mari inowana mari. Mumwe nomumwe wavo anofanira kuisa Purogiramu SE kuverenga mutoro wavo wekuzvimirira.
08 - Ko kana ndikashandisa seChipatano chakanaka? Ndinoitei?
Kana iwe ukaisa sekubatanidzwa kwakakosha kushandiswa zvisina kururama pausina kukodzerwa kuita kudaro, iwe uchada kutora mutengo wakagadziriswa mutero wegore iroro. Iko fomu itsva yemitero ichadikanwa kuva yehutano hwekubhadhara mutero. Kana iwe uchifunga kuti waita chikanganiso mukunyora sekubatanidzwa kwekubatana, ona mutero wako wekutere kuti ubatsirwe nekunyorera iyi.
09 - Inokodzera Joint Venture kana Chechi Isingadiwi?
Chimwe chikamu chisina kuchengetwa ndechewe -propriétaire LLC iyo inoshandisa bhizinesi rezvemabhizimisi ekubhadhara mutero sekutengeserana chete, pane Purogiramu C. Sezvo LLC inogona kungorapwa seQJV mumunharaunda yenyika, mune iyi inotaura chete LLC ine vakaroorana vanogona kurapwa semasangano maviri asina hanya.
Hapana chaunoda kuita kuti uve sangano risina hanya; inongova mitero yemutero wezvinangwa zveRS.