Mitero yeMitero yeMitero, Mitero yeMitero, Imwe Mitero yeZero
Uyu mutungamiri achakutora iwe nepamusoro pezvidimbu zvemashoko kuti akubatsire kugadzirira mitero yekambani, kusanganisira mhando dzemakambani uye kuti dzinobhadharwa sei, nguva uye kupi, iyo inoshandiswa kushandisa, uye kuenzanisa mitero yekambani.US makambani masangano akaoma uye mitero yemakambani yakaoma kunzwisisa.
Kuwana rubatsiro nemitero yemari yemari
Mitero yemitero yemakambani uye masangano eS zvakaoma.
Zvinowanzokwanisa kuwana rubatsiro rweCPA kana unyanzvi wemutero uyo anoziva nemitero yekambani, pane kuedza kugadzirira kudzoka iwe pachako. Usati wakumbira rubatsiro rweCPA, Inyore Agent , kana imwe yakagadziriswa yemutero yakakodzera yekugadzirira mitero yako yehurumende, pane zvimwe zvinyorwa zvitsva pamusoro pemitero yehurumende yaunofanira kuziva. Verenga zvakawanda pamusoro pekuwana Rubatsiro neBhizimisi Mitero .
2017 Mutero Wemitero Kudzoka Zuva Rakaitwa
Mazuva akakodzera emamwe mabhizimusi emitero inoshandiswa mutero akachinja, anoshanda negore ra2016 rekutere (rakabudiswa muna 2017).
- Nokuda kwemakambani neDecember 31 kwemakore ekupedzisira, kubhadhara mutero kunokonzerwa musi waApril 17, 2018.
- Nokuda kwemakambani nemugumo wegore rezvemari kunze kweDecember 31, mutero wekubhadhara unokonzerwa musi wegumi nemashanu wemwedzi wegore negore.
Mhando dzeNyika uye Mitero
MuUnited States, pane maviri emhando dzemakambani - C masangano (kazhinji anongonzi "makambani") uye S masangano (nokuda kwechikamu cheInternal Revenue Code chinoshanda kune iri bhizinesi).
Zvose zviri zviviri zvine chimiro chakafanana, kushandisa Nyaya dzeInorporation kuti dzibatanidze mune imwe nyika kana nyika. Mhando mbiri dzemakambani dzine mitemo mitemo nemabatanidzwa emakambani. An S corporation inotanga kutanga sangano uye inoshandisa faira kusarudza s corporation status.
Kusiyana pakati pekambani uye S s corporation inouya nenzira yavanobhadhara. Verenga zvakawanda nezvekambani uye s corporations kuti uve nechokwadi chokuti unonzwisisa kusiyana.
Corporation vs. S Corporation Mitero Imisoro
Makambani anotumira fesheni yavo yezvemari inoshandiswa inodzoka kuburikidza neFomu 1120 ; S zvikwata zvinoshandisa Fomu 1120S . Heino mairi IRS (i PDF) yeFomu 1120 uye Fomu 1120S , uye mirayiridzo yeFomu 1120 uye Mirayiridzo yeFomu 1120S . Mukuwedzera kune Fomu 1120S, S corporation vane vashandi vanodhura chikamu chavo chemari kana ye kurasikirwa kwekambani pane Purogiramu K-1 - Sangano reVaiti reNhauriro, Dheuctions , Credits, nezvimwewo.
Corporate Tax Rate
Iko inoshandiswa nehurumende yemari yemari yemutero inobatsira 35%, asi mutengo unopararira kubva pa15 kusvika ku35%, zvichienderana nemari yemari inotererwa. Verenga nyaya iyi pamusoro pemutero wekambani yekutengesa kuti uone mutero wekambani yemitero uye muenzaniso wekuenzanisa mitero yako yekambani uchishandisa purogiramu.
Mitero Yekukwereta Imitoro Inodiwa Kwekambani neS S Chikoro Chekudzorera Mutero
Kuisa mitero yemari yako yekambani, iwe uchada kupa mimwe mitero yemari nemamwe magwaro kune wekutengesa mutero. Izvi zvinyorwa zvinosanganisira bhadha rekutsvaga kwekutanga kwegore rehurumende yehurumende uye kuguma kwegore iro, purogiramu yekurasikirwa uye kurashikirwa kwekuguma kwegore, ruzivo rwokuverenga mari yezvinhu zvakatengeswa nemamwe magwaro.
Pasi pane mazita akazara ezvinyorwa zvekutumira corporation uye s corporation tax returns.
- Zvinyorwa zvinofanirwa kupa mutero wako wekutero kuti ape firiji yako yekodzero yekudzorera.
- Dhipatimendi inofanirwa kupa mutero wako wekutero kuti upe S corporation mutero unodzoka
S nhengo dzehurumende dzakabhadharwa pamutero wemunhu mumwe chete anouya. Saka s corporation inofanirwa kutora gore rekuguma kwegore remwedzi (December 31) kuti ienderane nemugumo wegore roga roga wekutere kunze kwekuti sangano rikwanise kugadzira chinangwa chebhizimisi chakanaka kwezuva rakasiyana. Zuva rekutsvaga uye mutero wekubhadhara mutero unoenderana zuva regumi nemashanu romwedzi wechitatu mushure megore rapera remutero: March 15 kune anenge masangano ose eS.
Ndekupi uye Nzira Yokuti Unganise Mitero Yemari Imari
Iwe unogona kuisa yako yekambani yemitero kudzoka neyokutumira kana iwe unogona kuva nemutero wako wekubhadhara e-file kudzoka.
Pano ndiyo mazita ekushandisa paunoshandisa yako yekambani yemitero kudzoka nemishu:
- Kwamunotumira mail Form 1120S
Inofungidzirwa Mitero, Kuvandudzwa Kwemitero Yekubhadhara, uye Kuwedzera Kwekuda
Paying Corporation Inofanirwa Mitero . Makambani anofanirwa kubhadhara mitero inotarirwa kana mitero inotarisirwa kubhadhara $ 500 kana kupfuura. Makambani akaverenga uye aenzanisa kuenzanirwa mitero paIrS Form 1120-W . Zvinyorwa zvacho zvinowanzoitika nekuda kwezuva rechigumi nemashanu remwedzi wechina, wechitanhatu, wechitanhatu, uye wegumi nembiri wegore rekutere. (Nokuda kwesangano raDecember 31 raizova muna April, June, Svondo, naDecember.)
Ndekupi uye sei kuti iwe ungaita sei kuchinja kwekambani yekubhadhara mutero. Makambani anofanirwa kuisa shanduro yezvemari inoshandiswa yekambani yeFomu 1120x.
Kusvitsa Chikumbiro cheMutero Wemitero Kudzorera Kuwedzera. Makambani anogamuchirwa nekutsvaga kune zvikumbiro zvekuwedzera, asi iwe unofanira kutumira chikumbiro, uchishandisa Fomu 7004. Fomu inofanirwa kuiswa nezuva rakakodzera rekubhadhara mutero wekambani uye iwe unofanira kubhadhara mitero panguva ino.
State State Taxes
Iwe unofanirwa kubhadhara mitero yemari muhurumende kana inotaura apo bhizinesi rako rinowanikwa kana iyo nyika ine mitero yekambani. Kuti uwane zvakawanda pamusoro pehutano hwehutano hwehutano hwehurumende uye kutumira mirayiridzo, enda kunewebsite yehurumende yemutero wemutero - dhipatimendi rehurumende yemari kana dhipatimendi rakafanana .