Kubatana ibhizimisi rine vanhu vanoverengeka vakasaina chibvumirano chebambirano uye vakaisa mari mubhizinesi. Kune marudzi akasiyana-siyana ekubatana, asi vose vanoripa mutero wemari nenzira imwecheteyo.
Imwe kambani ine chikwereti chekambani (LLC) ine vanopfuura imwechete (inonzi "nhengo") inowanzokanganiswa semubatanidzwa, nokuti IRS haina kuziva LLC sezvikwata zvebhizimisi pamitero yemitero.
(Mune zvimwe zviitiko, LLC inogona kusarudzwa kuti ibhadzwe sekambani .)
Ndedzipi mafomu andinoshandisa kuisa mutero wemubatanidzwa wemubatanidzwa?
Iyo kubatana inoshandisa mashoko ekudzoka paFomu yeRSS 1065 . Purogiramu K-1 inoparidzirwa kune mumwe nemumwe, kuratidza chikamu chemugove wezvikamu (kana kurasikirwa) kwegore. Mumwe wacho anosanganisira mari yeK-1 kana kurasikirwa pamubhadharo wemunhu wega.
Kubatanidzwa pachako hakubhadhari mitero yemari yakananga kuInternal Revenue Service. Pane kudaro, vashandi vanobhadhara pamabhadharo avo emari yekuwana / kurasikirwa kwebambirano pamitero yavo yemitero inodzoka. Iyo kubatana inoshandisa zvinyorwa zvinodzoka paFomu 1065 , zvichiratidza huwandu hwemari uye mari uye zvimwe zvakabviswa, mari yakawanikwa yebambirano, uye mugove wemari iyo kune mumwe nomumwe.
Ndeipi apo kubatana kwebasa rekubatana kunodzorera zvakakodzera?
Fomu 1065 uye iyo Purogiramu K-1 yakatarwa inokwana March 15 wegore rinotevera gore remitero, rinobudirira mugore ra2016 rakatarwa (rakabudiswa muna 2017).
Kana March 15 achiwira pamapera evhiki kana hovha, zuva rakakodzera ndiro zuva rebhizimisi rinotevera.
Heino mamwe mashoko pamusoro pemitero yakatarwa yemitengo yemari yebhizimisi yemutengo wekuita mutero iye zvino.
Ndiani anokwereta mitero - kubatana kana kubatana?
Fomu 1065 inosungirirwa ne IRS kungoziva zvinangwa.
Kubatana kwemitero yemari inobhadharwa kunobhadharwa nevanoshamwaridzana navo, zvichienderana negove yavo yehupfumi kana kurasikirwa kwakagoverwa kwavari nehutano hwegore. Vafambidzani vanofanirawo kubhadhara mitero yebasa ravo (Social Security / Medicare) kubva pane mugove wavo wenharo (kwete kurasikirwa); gore negore. kana kubatana kusina mari, hapana mutero wekuzvimirira unokonzerwa.
Vafambidzani vanoisa sei Purogiramu K-1 uye vanobhadhara mitero?
Pamwe chete nehutano hwezvehutano hudzoka paFomu 1065 , mutori wemutero anogadzirirawo Purogiramu K-1 kune mumwe nomumwe, iyo inoputsa mari yekubatana uye inowanikwa mari iyoyo kune mumwe wako, pamwe chete nemamwe mashoko. Iyo Purogiramu K-1 inoshandiswa nemutero wemunhu mumwe chete wekubhadhara mutero, uye chiyero chekurasikirwa kana mari inosanganiswa pamwe chete nemamwe mari yaanowana. Nokudaro, vashandi vanobhadhara mutero wemari pamabasa avo emabhizimisi uye mamwe emari pamubhadharo wepamusoro wemunhu wegore.
Nenguva ipi uye ini ndinopa sei kuwedzera kwekushanda kwekubhadhara mutero wemubatanidzwa?
Iwe unofanirwa kuisa nekutora mutero / kubhadhara mutero zuva rairo pamusoro. Chirongwa chacho ndedzimwedzi mitanhatu, saka iwe unofanira kutumira kudzoka kwako musi waSeptember 15.
Iko LLC yakabhadharwa zvakasiyana nekubatana here?
Maererano nemitero, iyo miviri yakafanana, kana LLC yakazara vatenzi (nhengo).
I IRS haina kuziva LLC kunge sangano rekutengesa, saka vakawanda-member member's file faira kubhadhara mitero, sezvinotsanangurwa pamusoro apa. Maererano nebasa renyu rekunyorwa kwebhizimisi, rekistori yeL LLC nehurumende se LLC, kwete kubatana. LLC vane chibvumirano chekushanda, asi kubatana kunobvumirana kubvumirana (magwaro akafanana; mazita akasiyana).
Iwe unofanirwa kuona kuti umwe-nhengo LLC ( ane mumwe chete muridzi) anotererwa sekutengeserana chete, kwete kubatana. Imwe-nhengo yemari yeBusiness LLC inorondedzerwa pane Purogiramu C yemutero wemunhu pachake wekudzokera.
Ndeupi ruzivo rwandinofanira kugadzirira kubatana kana LLC kubhadhara mutero?
Ichi chinyorwa chinopa ruzivo rwakakwana pamusoro pemagwaro uye mafaira anodiwa kumutero wako wekutengesa.