MaʻAmelika Huipūʻia, hiki i nā hui ke koho e auhauʻia ma ka pāʻoihanaʻoihana a i ka mahele o ka māhele. ʻO kahiʻahahui e koho ana eʻauhauʻiaʻo ia ma ka faile o nāʻoihanaʻoihana pūnaewele,ʻo ia ka mea e uku ai i kaʻauhauʻauhau pūnaewele, a laila e hōʻemi i kaʻauhauʻauhau. Ua kapaʻia kēiaʻano he lāʻau C. I ka wā e hāʻawi aku ai nā hui C i nā waiwai i ko lākou mau mea kuleana ma keʻano o ka māhele,ʻo ia mau'āpana waiwai he kālāʻauhau ia i ka mea kuleana.
Ma keʻano'ē aʻe, hiki i nā hui ke koho e auhauʻia ma ka pae kaiāulu. Ke hoʻopili nei ka hui i kāna 'auhau' auhau pūʻokoʻa a me ke ana i kona kālā kālā. ʻO kēia kālā kālāʻauhau, a me nā hoʻokaʻawaleʻana a me nā hōʻai'ē kālā, ua māheleʻia i waena o nā mea kuleana. Loaʻa i kēlā me kēia māhele kekahi hapa o ka loaʻa kālā, nā unuhi a me nā hōʻai'ē ma keʻano he māhele o ka hoʻihoʻiʻana o kaʻauhauʻauhau. ʻAʻohe palapalaʻauhau kālā i hoʻohanaʻia ma ka pae'ōnaehana. Akā,ʻo nā mea a pau o ke kālā e auhauʻia me ka uku o ka uku kālā pilikino. Ua kapaʻia kēiaʻano he lāʻau S. ʻO ka leka S keʻano o ka māhele mokuna S o ka mokuna 1 o ke Code Revenus.
4 Nā hiʻohiʻona nui o nā hui kaiaulu
- "ʻO nā hui he hui e koho ana e hele i ka waiwai o ka pilina, nā lilo, nā unuhi, a me nā hōʻai'ē ma o lākou mau mea kuleana no nāʻauhauʻauhauʻauhau."
- "Ke hōʻike nei nā lālā o ka hui Hui i ka hopena o nā kālā a me nā lilo ma kā lākou mauʻauhauʻauhau pono'ī a ua auhauʻia i kaʻauhau ma ko lākou mauʻauhauʻauhau auhau."
- "ʻO kēia ka mea i hiki ai iā S nā hui e hōʻole i kaʻauhauʻauhauʻelua ma ka loaʻa kālā."
- "E kuleana nā hui no kaʻauhau ma luna o kekahi mau hana i kūkuluʻia a me nā waiwai palekana ma ka paeʻaina."
Kumu: S Corporations, IRS.gov.
Nā Taʻawina i hoʻohanaʻia ma ka Level Level
Loaʻa nā kuleana o nā hui i ka ukuʻana i nā auhau ma lalo o kaʻahahui.
- Ka nui o ka waihona pūnaewele pili
- ʻO kaʻauhauʻauhauʻo LIFO
- Ka uku kālā i kūkuluʻia
ʻO kaʻauhauʻauhau kāpili hapa nui a me kaʻauhau hoʻolimalima LIFO wale nō ke hoʻohanaʻia inā he hui S o mua i kaʻauhau C aiʻole inā ua hele aku ka hui S i loko o kahi hoʻolālā kālāʻole me ka hui Hui.
ʻO ka loaʻaʻana o ka pūnaewele o ka pūnaewele hōʻemi i kahiʻauhau pūnaewele i loaʻa i ka hui o kahi hui. ʻO ka loaʻaʻana o ka waihona kālā ma ka waihona kālā, nā uku, nā uku makahiki, nā uku ukana a me nā mō'ī (Inikalēlā Code Code 1362 (d) (3) (C). Ināʻoi aku ka loaʻa o ka uku kālā ma mua o 25% o nā uku loaʻa o ka Hui S, ʻO ka IRS ke hāʻawi i kahi pepa hana no ka heluʻana i kēiaʻauhau'auki puka maʻamau i nā Instructions no ka Form 1120S (pdf).
Hiki iā LIFO ke kiʻi hou i kaʻauhau inā pili kekahi o nā meaʻelua e pili nei i ka hui S:
"Ua hoʻohana ka hui i keʻano kūʻai kumu kūʻai LIFO no kona makahikiʻauhau hope loa e like me ka Hui Hui, aiʻole
"Na ka Hui i hoʻoili i ka waihona kālā LIFO i ka hui i kahi kūkāʻole inoa i hoʻoiliʻia ai kēlā mau waiwai."
Kumu: nā kuhikuhi no ka laina 22a i loko o ke Instructions for Form 1120S, IRS.gov. No nāʻike hou aku no kaʻauhau hōʻailona LIFO, e nānā i ka MāheleʻOihana o ka Income Tax 1.1363-2.
ʻO ka LIFO keʻano o nā mea hope loa iʻikeʻia no nā auhau kālā.
ʻO ka loaʻaʻana o nā kālā i loaʻa i kaʻauhau e pili ana i ka hoʻoponoponoʻana o ka Hui i kahi waiwai i loko oʻelima mau makahiki o ka loaʻaʻana o kēlā waiwai a me ka hui S
- loaʻa ka waiwai i ka manawa o ka Hui S he Hui Hui, aiʻole
- ua loaʻa ia ia ka waiwai ma kahi kūkākūkā e hoʻoholo ai ke kumu o ka waiwai ma muli o ke kuhikuhi i kona kumu ma nā lima o kahi Hui Hui.
No nāʻike, e nānā i kaʻaoʻao III o nā kuhikuhi no ka Hōʻawina D no ka Form 1120S, IRS.gov; e nānā i ke KeʻenaʻIkepili Laikini Kuleana 1374, a me ka MāheleʻOihana o ka Income Tax 1.1374-1 ma ka paukū 1.1374-10.
Mākaʻikaʻi i nā'AkeʻIke
Hui nā hui i nā waihona waiwai, unuhi, a me nā hōʻai'ē kālā i kā lākou mau mea kuleana. ʻO ke kauʻana ma keʻano,ʻo ka hōʻiliʻili a me nā meaʻauhau'ē aʻe e holo i ka hoʻiʻana o ka pūʻulu i nā hōʻike auhau pilikino o nā mea kuleana.
E kiʻi kākou i kahiʻano hoʻohālike. Inā pahaʻo'ABC Corporation he hui S a he kuleana hoʻokahiʻo ia, aia i loaʻa iā D. D. ABC ka loaʻa kālāʻauhau o $ 100,000. E hōʻikeʻia ia hoʻokahi haneri tausani dala mai kaʻahahui i ka mea nāna i lawe aku ma o ka Hōʻole K-1. Lawe ka mea lawe i kēia kālā mai ka Hōʻaiki K-1 a hōʻike iā ia ma kāna Hōʻawina Eʻaoʻao 2, a hoʻohui i kēia kālā i ke koena o kāna kālā ma ke Form 1040.
ʻO ka māheleʻana ma o nā lāʻau lapaʻau,ʻo ia nā mea o ka loaʻa, ka unuhiʻana a me ka hōʻai'ē e mālama i ko lākouʻano ke holo lākou mai ka huiʻo S i ka hōʻai'ēʻauhau pono'ī a ka mea nāna e lawe. Inā kūʻai ka hui S i kekahi mau waiwai i kūpono no ka mālama kālāʻana i ka wā lōʻihi, ua hōʻikeʻia kēlā waiwai i waiwai ma ka lālāʻo K-1 mai ka hui aku i ka mea kuleana, a pēlā e hōʻike ai kēlā kanaka i kēia kālā ma kona kona Hōʻawina D no ka loaʻa o ka wā lōʻihi.
Pēlā nō, no ka hāʻawiʻana o kahi hui S i kālā i ke aloha. Ua hōʻikeʻia kēlā mea i loaʻa ma keʻano he makana manawalea ma ka Hōʻike K-1. A laila e hōʻike mai ana ka mea kuleana i kāna hapa o ka haʻawina aloha e like me ka unuhiʻiaʻana no ke aloha.
ʻO ka māhele ma waena o ka mālamaʻana i nāʻauhau kālā ,ʻo ia hoʻi,ʻo nā mea a pau o ke kālā, ka unuhiʻana a me ka hōʻai'ē kālā e mālamaʻia i ke ala kūpono i ka wā e hōʻikeʻia ai kēia mau mea i ka hoʻihoʻiʻana o kaʻauhauʻauhau.