ʻO nā hoa hoʻohui hui i hoʻohuiʻia a me nā kāne male
Mai ka mahinaʻo Iune 2015, ua kūpono ka male kāne male ma nā 50'āina.
ʻAʻole maopopo i keʻano e noʻonoʻo ai ka IRS i nā mareʻana o ka wahine kāne i loko o ka pōʻaiapili o kaʻoihana kūikawā. E heluhelu i kēiaʻatikala ma ka heleʻana i kaʻoihana me kāu wahine e loaʻa i kaʻike hou.
Nāʻikepili e pili ana i ka hanaʻana o ka Hui Hoʻohui Hui
NĀ PALAPALA:ʻO ka pae hoʻohui hui kūpono he kumu paʻakikī. Ma mua o kou ho'āʻo e hoʻoili i nāʻauhau no kahiʻoihana lua-hoa, e kūkākūkā me kāu kākā'ōlelo pili kālā kūikawā aiʻole e hea iā IRS.
- He loaʻa nā wāhine i kaʻoihanaʻaʻole i huiʻia. Ke hōʻike nei ka IRS inā hiki i kēia mau mea a pau, hiki iāʻoe ke koho e waiho ma keʻano heʻoihanaʻoihana kūikawā ma mua aʻe o kahi hui. Hoʻokuʻu pono ka IRS i nā hoa ma kekahi "kānāwai o ke kānāwai Moku'āina" (me kahi hui pili palenaʻole a iʻole ka pilina pili i nā palena). No laila, inā he LLCʻoe,ʻaʻole hiki iāʻoe ke hoʻohana i ka koho balota loiloi kūikawā (me ka hikiʻole i kahi LLC i loko o ka moku'āina kūpono e lilo i lālā).
- No ka hoʻokōʻana, pono nā māhele e puʻunaue i nā waiwai o ke kālā loaʻa, ka waiwai, ka hapa, ka unuhi, a me ka hōʻai'ē e like me ka makemake o kēlā me kēia hoa i kaʻoihana.
- ʻO nā wāhine kāne wale nō ka hoaʻana aʻo nā wāhine kāneʻelua e pono ke komo i kaʻoihana. Hoʻoholoʻia nā mahele o kaʻoihana e kaʻaelike hoʻohui.
- Lawe nā kāneʻelua i kahi Kūlana C kūikawā , e hōʻike ana i ka mahele o kēlā kanaka no ka kālā, nā unuhi, a me nā mea waiwai a pau.
- Lawe pū nā kāneʻelua i kahi Hoʻokaʻawale Hoʻokaʻawale , e hōʻike ana i ka loaʻa kālā o kēlā kanaka.
- ʻO ka noho kohoʻana no kahiʻoihana kūikawā kūpono e noho mau i ka wā a pau ka huiʻana o nā wāhine i nā koi.
- Inā hoʻopiʻiʻia kaʻoihana i ka makahiki i hala aku nei ma keʻano he hui like, ua manaʻoʻia ka pauʻana o ka pilina ma hope o ka makahiki i hala.
He Hōʻailona o ka Hanaʻana o kahi Hui
He mau wāhine kāneʻo Jim lāuaʻo Sally e hui pū ana i kahiʻoihana i hanaʻia ma keʻano he launa pū. He 50% o lākou a pau i ka hui. Hiki iā lākou ke waiho ma keʻano Hoʻoilina Hoʻoilina e (1) hoʻopiha i ka Hōʻawina C e hōʻike ana i kā lākou mahele o ka loaʻa, nā unuhi, a me ka loaʻa kālā, (2)ʻo kēlā me kēia paneʻana i ka Hōʻike SE e hōʻike ana i kā lākou māhele o nāʻauhau hana pilikino (Social Security a me Medicare).
Nā'Ileʻale'Ai'ē'ē aʻe ma ka Hoʻohui Hoʻohui kūpono
- Nā Taʻina Hana'Aihana. Pono e kohoʻia kekahi o nā wāhine i ke kuleana no ka hōʻikeʻana a me ka ukuʻana i nāʻauhau hana, e like me kaʻauhauʻauhau kālā, nāʻauhau FICA (Social Security a Medicare), a me nāʻauhau hanaʻole, E hoʻomaopopo he kuleana pilikino kēia, aʻaʻole e uku i kēia mauʻauhau ka hopena o ke kuleana pilikino.
- ʻO ka helu inoa ID (EIN): Ma muli o ka mālamaʻiaʻana o kēlā me kēia wahine ma ka FEJV i kahi mea kuleana hoʻokahi,'ōlelo ka IRS hiki iā lākou ke hoʻohana i kā lākou Social Security Numbers e like me nā mea hōʻokoʻa keʻole ka EIN e koiʻia no nā kumu'ē aʻe.
ʻAʻole pono:ʻO kaʻike ma kēiaʻatikala a ma kēia pūnaeweleʻaʻole i manaʻoʻia heʻauhau kālā aʻaha paha. He likeʻole nāʻano pāʻoihana, a ua loli pinepine nā kānāwai a me nā kānāwai. E kūkākūkā pū me kāu mau kākā'ōleloʻauhau a me nā kānāwai ma mua o ka hanaʻana i nā kohoʻoihana.