He aha ka S Corporation?

Nā wehewehe a me nā koi

Ke weheweheʻana o kahi Subchapter S Corporation

ʻO ka "S-Corporation" he hui maʻamau ia i loaʻa i waena o 1 a 100 mau mea kuleana aʻo ka mea e hele i loko o ka waihona kālā a me nā mea i loaʻa i nā mea kuleana ma lalo o ke Kānāwai Komohana Lālā, Mokuna 1, Pono e hui i nā pono kūpono. Pono lākou e hoʻomaopopo i ka IRS o kā lākou kohoʻana e kākauʻia ma keʻano he S-Corporation i loko o kekahi manawa.

Kaʻauhau o nā hui aupuni

ʻO kahi hui kūikawā , i kapaʻia he manawa "C" Hui (ma hope o ka Mokuna C o ke Kuhikuhina Kānāwai Komohana), e heluʻia heʻanoʻoihana kaʻawale. ʻO nā hui i kā lākou iho auhau (1120) a me kā lākou iho uku pāʻani (C Corp mau uku kālā). Hiki i nā hui ke koho e mālama i ko lākou waiwai a me nā kālā i loaʻa ma keʻano he hapa o kā lākouʻoihana waiwai, aiʻole e koho paha lākou i ka hāʻawiʻana i kekahi mau waiwai a me nā uku a pau i loaʻa i nā mea waiwai.

ʻO nā pāʻilina i hāʻawiʻia i ka poʻeʻai waiwai, uaʻauhau luaʻia. Laweʻia lākou i ka manawa hoʻokahi ma ke kūlana o ka hui (ma ka Form 1120 ) o ka hui, a ma kēlā me kēia pae (ma ka Pepa 1040).

Kaʻauhauʻo S-hui

ʻAʻohe S-Corporation i pili i nāʻauhau auhauʻauhau. "ʻO ka mea maʻamau, ua hoʻokuʻuʻia kahi hui S mai kaʻauhauʻauhauʻauhau āpau ma waho aʻe o kaʻauhau ma luna o kekahi mau kālā waiwai kālā a me ka loaʻaʻana o ka loaʻa kālā," e like me ka Pūnaewele Kuhi.

Ma ke kaʻina, loaʻa i kahi S-Corporation ke kālā (aiʻole nā hopena waiwai ) i nā mea kuleana. Hoʻonuiʻia ka waiwai pāʻoihana ma nā uku pākēkihi a kēlā me kēia Puka Pepaʻo 1040.ʻO keʻano o ka māhele (i kekahi manawa i kapaʻia ka holoʻana) o ke kālā,ʻo ia hoʻi, kahiʻauhau wale nō o ka hui .

'Ōleloʻia ka IRS e like me kēiaʻano: "Ma kā lākou mauʻauhauʻauhau, nā lālā o kaʻahahui S hoʻokomo i kā lākou mahele o ka waiwai o ka hui, wehe,ʻaʻohe, a me ka hōʻai'ē, a me kā lākou mahele o ka uku a me ka waiwai i hōʻikeʻoleʻia."

No laila, pale aku ka S-Hui i ka mea i kapaʻia he " auhau ākea " o nā māhele.

Hiki i nā huiʻana, e like me nā hui C mau lā , hiki ke hoʻoholo e mālama i kā lākou mau waiwai pūnaewele ma keʻano he keona waiwai. Eia naʻe, ua manaʻoʻia nā waiwai a pau-inā lākou e māheleʻia i ka poʻe kuleana. Pēlā hiki keʻauhauʻia ka mea'ai'ē S-Corporation i nā kālā i loaʻaʻole iā lākou. (No ka mea, e auhauʻia kekahi mahele o C-Hui i nā'āpana manawa wale nō i ka manawa i ukuʻia ai kēlā mau'āpana.)

Nā Palapala Pono no nā S-Hui

Hiki i kahi hui ke koho e auhauʻia ma keʻano he S-Corporation inā e kū ana kēia mau pae hoʻohālike.

1. ʻO ka hui (a) he hui i loko o ka hui , aiʻole (b) he kuleana i loko o kaʻohana i kūpono e kohoʻia e mālamaʻia e like me ka hui i ka manawa kūpono Fel 2553 a hālāwai me nā hoʻokolohua'ē aʻe i heluʻia ma lalo nei. Ināʻaʻole i laka ponoʻia ka pepa 2553, e nānā i ka Rev. Proc. 2004-48, 2004-32 IRB 172.
2. ʻAʻole iʻoi aku ka nui o nā mea kuleana ma ka hui. (Ke kāne a me ka wahine a me nā waiwai'āina e like me ke kuleana hoʻokahi o kēia māhele.) E hiki i kekahi lālā o kaʻohana ke koho i nāʻohana a pau o kaʻohana ma keʻano he mea kuleana hoʻokahi no kēia ho'āʻo.

1. ʻO nā mea kuleana wale nō he poʻe, he'āina, kekahi mau lālā i hoʻokoeʻia, aiʻole kekahi mau hilinaʻi.
2. ʻAʻole kuleana o ka poʻe hui. (ʻO ia hoʻi, nā mea kuleana wale nō he poʻeʻAmelika a me nā haole'ē aʻe.)
3. Loaʻa hoʻokahi wale nō papa kūʻai o ka hui. Ma keʻano maʻamau, ua mālamaʻia kekahi hui e like me ka loaʻa hoʻokahi wale nō o nā kumukūʻai inā loaʻa nā kuleana kūpono o nā kuleana kūpono o ka waihona a kaʻahahui i ka loaʻaʻana a me ka loaʻaʻana o ka waiwai wai.
4. ʻAʻole ia kekahi o nā hui i hikiʻole ke kohoʻia:
   • ʻO kahi pūlāwai a kūhui hoʻolālā paha e hoʻohana ana i keʻano mālama'āina no ka hōʻoiaʻana no nā'ai'ē hewa ma lalo o ka paukū 585.
   • He hui kūʻai inikua e pili ana i kaʻauhau ma lalo o ke poʻomanaʻo L o ka Code.
   • He Hui i kohoʻia e mālamaʻia ma keʻano he hui hoʻoilina ma lalo o ka paukū 936.
   • Hui'Oihui Kuloko (DISC) a iʻole DISC mua.

1. Loaʻa a hoʻololi pahaʻo ia i kekahi o nā makahikiʻauhau i koe.
   • ʻO kahi makahikiʻauhau i pau i ka lā 31 o Kekemapa.
   • ʻO kahiʻoihana maʻamau.
   • ʻO ka makahikiʻauhauʻauhau.
   • ʻO kahi makahikiʻauhau i kohoʻia ma lalo o ka paukū 444.
   • ʻO kahi makahikiʻauhau 52-53-hebedoma e hoʻopau ana i ka makahiki i heluʻia ma luna nei.
   • ʻO kēlā me kēia makahikiʻauhau'ē aʻe (me kahi makahiki 52-53-hebedoma) no ka hoʻokumuʻana o ka hui i kahiʻoihana.
2. Hoʻolahalaha kēlā me kēia mea pane i ka koho koho S-Hoʻohui.

NāʻIke hou

Ke hoʻokumuʻiaʻana o kahi S-Corporation a me ka kohoʻana i ke kūlana S-Corporation
ʻO kaʻauhauʻo S Corporation
ʻIkeʻia no S-Corporation Capital, Income, a me nā lilo
Hoʻomakaukauʻana i ka palapala IRS 1120S
Ke hāʻawi aku nei i ka Polokalamu IRS K-1 i nā mea kuleana
Hoʻomakaukauʻana i ka palapala IRS 1040 Hōʻike E no S-Nā mea kuleana
Nā hana hana pilikino a me nāʻauhau uku no S-Mea kūʻai
Nā kālepa pili kālā a me nā hoʻoponopono hōʻoia no nā mea kūʻai waiwai S-