No ka mea,ʻo kahi hui paʻa o kaʻahahui (LLC) me nā waihona o nā lālāʻoi aku iʻoi aku ma mua o hoʻokahi aʻoi aku ka hoʻokaʻaʻana i kaʻauhau pilikino, pili pū kekahi i nā lālā o ka LLC.
Hoʻohana pūʻia ka māhele hoʻokaʻawale i nā mea waiwai o ka Hui, e like me ka māhele o ka hapanui o nā kuleana o ka hui S.
Pehea e hoʻoholo ai ka Māhele Māhele
ʻO ka hoʻokaʻawaleʻana o ka māhele likeʻana e hoʻoholo mauʻia e kaʻahahui pilina, e komo pū ana me ka hoʻokaʻawaleʻia o ka loaʻa kālā loaʻa no ka makahiki no nā hoa a pau, 100% ka nui.
Ināʻaʻohe pānaʻi likeʻole,ʻo ka hoʻohele likeʻana o kēlā me kēia hoahele ma luna o kona mana i ka pilinaʻana, i heluʻia mai nā kālā kālā kālā, a me nā kuleana o nā hoa e hoʻohui me nā waiwai inā hoʻoholoʻia ka pilina ( kūʻai a kūʻaiʻia paha ma ka banekorupa). ʻAʻole hiki ke kāohiʻia mai ka māhele likeʻana o ka hoa, no laila, ke kū nei ka nui a pau i kaʻauhau me nā kālā'ē aʻe i ka hoʻihoʻiʻana i kaʻauhauʻauhau.
ʻO ka māhele likeʻole a me ka'ōleloʻauhau kālā a ka mea nona
ʻO K-1 ka palapala i hoʻohanaʻia e hōʻike i ka māhele likeʻana o kekahi hoa i loko o ka pilinaʻana, he lālā o ka LLC, a he mea paha nona kahi S Corporation.
ʻAʻole hoʻohanaʻia ka Hōʻike K-1 no kahi mea kuleana hoʻokahi a iʻole ka LLC me hoʻokahi lālā wale nō, no ka mea, i loko o kēia mau hihia, hiki i ka mea nona ka mea i loaʻa i ka loaʻa o ka waiwai o kaʻoihana.
Eia kekahi laʻana, ināʻekolu mau hoa i loko o ka pilina, hiki i kekahi ke loaʻa he 30 pakeneka hapa,ʻo kekahi he 50% o ka hakina, aʻo ka hapakolu a he 20 pakeneka ka hapa.
E puunaueʻia nā kālā i waena o nā hoa hana e pili ana i kā lākou māhele.
Kaʻauhauʻana i nā Mahele Māhele
ʻO ke kaʻina no ka hoʻoholoʻana i ka māhele hoʻoili o kekahi hoa hana e like me kēia:
- Ua hoʻomākaukauʻia ka hoʻihoʻiʻauhau pilikino, ma ka Form 1065, no ka hopena o ka makahiki kālā (kālā a me kaʻauhau).
- A laila, ua puʻunaueʻia ka waiwai o ka waihonaʻenehana no ka huiʻana i waena o nā hoa, e like me ka māhele likeʻana a kēlā me kēia hoa. E hoʻomanaʻo i kaʻauhauʻia o nā hoa ma kaʻupena kālā o ka huiʻana, me ka hiki i kekahi hoa hana a iʻole iʻole i loaʻa iā ia ka hāʻawiʻana mai ka pilinaʻana i loko o ka makahiki.
- Hoʻomakaukauʻia ka Hōʻike K-1 no kēlā me kēia hoa, e hōʻike ana i kāna mahele kaʻana no ka makahiki.
- ʻO ka hui pilikino e pili ana i ke kālā a me nā lilo i hōʻikeʻia mai ka Hōʻaleʻa K-1 ma kāna hōʻike manawaleʻa pono'ī no kona makahiki.
- Hoʻokuʻuʻia kaʻauhauʻauhau pāʻoihana e like me ka hoʻihoʻiʻikeʻana, me nā kope o nā palapala K-1 pūnaewele no nā hoa a pau.
Kaʻauhauʻauhau hana pilikino
Pono nā hoa'āina e uku i kaʻauhau hana (Social Security a Medicare) e pili ana i kā lākou māhele hoʻoili o ka pilinaʻana, e like me ia i hōʻikeʻia ma ka Hōʻike K-1,ʻaʻole ma nā hōʻailona i loaʻa mai i ka pilikino mai ka pilina aku i ka makahiki.
ʻAʻole e uku nāʻauhau o kaʻahahui i ka ukuʻauhauʻoihana, no ka mea, he poʻe kuleana lākou,ʻaʻohe mea waiwai.