ʻO nā Taʻa'ē a pau i ukuʻia e nā Kamupane Leta Pili

Ka ukuʻauhau, ka uku pilikino a me nā kālā'ē aʻe

ʻO ka lālā o ka lālā pili palena , heʻoihana i mālamaʻia e hoʻokahi a iʻole e kekahi mau mea nona, i kapaʻiaʻo "nā lālā." Inā hoʻokahi wale nō lālā o ka LLC, uaʻauhauʻiaʻo ia wale nō . Inā heʻelua aʻoi aku paha nā lālā o ka LLC, hiki ke heluʻia e like me keʻano pilikino (aiʻole e koho paha e auhauʻia e like me ka hui). Ke kapaʻia nei kēiaʻanoʻoihana heʻano " pass-through ", no ka mea, ua hāʻawiʻia nāʻauhau o ka hui i ka mea nona ka mea a mea paha nona kaʻauhauʻauhau pono'ī.

Kaʻauhauʻauhau kālā o ka moku'āina

ʻAʻole i kapaʻia kahi hanaʻoihana LLC no keʻano o ka IRS, no laila, ua hoʻokomoʻo LLC i nāʻauhauʻauhau āpau e pili ana i ka heluna o nā lālā a me nā lilo a me nā lilo o ka LLC.

Nā Pākē Lōpū Makahiki Hoʻoilina

Ua kapaʻia nā LLC i kahiʻano mālamaʻole a me ka loaʻaʻana o ka waihona kālā o kaʻoihana ma ka Schedule C mai ka Pepa 1040 o kēlā me kēia no nāʻauhau kālā kālepa. Ua hōʻano houʻia ka hōʻai'ē C a me kekahi kālā'ē aʻe e ka mea nona a me ka wahine , e hoʻoholo i ka huina nui o kaʻauhau kālā e ukuʻia e ka mea kuleana hoʻokahi .

ʻO ka ukuʻauhau o nā LLC

ʻO ka hui nui o LLC hoʻopuka i kāna mauʻauhauʻauhau ma keʻano he launa pū. Hoʻokaʻaʻike kahi hui i kaʻauhauʻauhau ma ke kākauʻana i kahi hoʻihoʻiʻike me ka IRS a me nā hui pilikino pākahi i ka Hōʻuluʻulu K-1 ma kā lākou mauʻauhauʻauhau pākahi e hōʻike i ko lākou nui o nā waiwai / nāleho o ka hui. Eia ka hana:

• ʻO ka mea mua, hana ka pilina i kahiʻikepili - e hoʻi wale i ka Pepa 1065 a waiho i ka IRS.
• A laila, hoʻopaʻaʻia nā kuleana o kēlā me kēia hoa o ka waiwai a me ka poho paha o ka hui ma kahi Schedule K-1.
• Uaʻikeʻia kaʻike K-1 no kēlā me kēia hoa i Line 17 o ka Form 1040 hoa.

Hoʻohana ka hapanui o nā'āina i kaʻike aupuni e hoʻoholo ai i ka nui o nā uku no ka hoʻoholo'āinaʻauhau'āina.

Ke kohoʻana e auhauʻia ma keʻano he Hui

He mea kūpono hoʻi ka LLC LLC e noi e auhauʻia i hui . I ka manawa maʻamau, e hanaʻia kēia koho balota inā e lilo ka pāʻani kālā i mea e pono ai ka hui. Hāʻawiʻia ke koho balota ma ka Pepa 8832 - Ke koho koho koho .

Nā Taʻi Hana Hana

ʻO nā lālā i kohoʻia he poʻe hana pilikino (ʻaʻole nā ​​limahana). Pono kēlā me kēia hoa e uku i kaʻauhau uku hana ma muli o kāna mahele o ka waiwai o ka LLC. ʻO ka ukuʻauhau hana i loko o kēlā me kēia Pepa Puka 1040 no nāʻauhau'aupili, heluʻia me ka hoʻohanaʻana i ka Schedule SE, aʻo ka huina pauʻole o kaʻauhauʻauhau hana i hoʻokomoʻia ma ka laina 57 o ke Form 1040.

Nā Pāʻoihana'Aihana'ē aʻe

Inā he LLC ka poʻe paʻahana, pono ke uku i kaʻauhau hana, me ke kāohiʻana a me ka hōʻikeʻana i nāʻauhau kālā kālepa a me ka moku'āina , ka uku a me ka hōʻikeʻana i nāʻauhau FICA (Social Security a Medicare), kaʻauhau uku a ka mea hana, a me kaʻauhau hanaʻole .

Kālā Kālā

Inā he kuleana ka hale o ka LLC aiʻole kekahi waiwai'ē aʻe, pono e ukuʻia nāʻauhau'āina ma kēia waiwai.

State Sales, Excise, hoʻohana, a me nā kāpili puana

Pono nā lālā i hoʻohuiʻia e uku i nāʻauhau kūʻai'āina a me nāʻauhau excise ma keʻano like me nāʻanoʻoihana'ē aʻe.

E hoʻopaʻa me kāuʻoihana moku'āina no kaʻike hou aku e pili ana i nāʻauhau kūʻai a me nā excise .

ʻO nā lālā i kālepaʻoleʻia ke kuleana o kaʻauhau kālā , e like me kēia e'ōleloʻia e nā moku'āina e pili ana i nā hui.