Hōʻike kēiaʻatikala i ka LLC a kūkākūkā i nā pōmaikaʻi a me nā pōʻino o kēiaʻanoʻoihana.
He aha ka LLC?
ʻO ka lālā o ka lālā pili palena heʻoihanaʻoihana houʻoi aku kaʻoihanaʻoi aku ma mua o ka hui kahiko a iʻole nā palapala pilina. Ua hoʻokumuʻia ka LLC ma o ka moku'āina kahi i hana ai ka hui ma ke kākauʻana i nā meahana o kaʻOihana a me ka ukuʻana i ka uku.
Pehea e hoʻolālāʻia ai nā kālā uku uku kālā?
Ma muli o kaʻoihana hou o LLC,ʻaʻole kahi IRS maʻamau i nāʻano kāhua maʻamau no kēiaʻanoʻoihana, no laila, hoʻohana lākou i nāʻanoʻauhau o nāʻanoʻoihana'ē aʻe.
ʻO ka noho kūʻokoʻa o ka LLC me kahi mea nona (i kapaʻia he lālā ) e auhauʻia ma keʻano hoʻokahi. ʻO ke kūlanaʻauhau o ka LLC me kaʻoi aku o nā meaʻoi aku iʻoi aku i ka hoʻokahi .
Ma nā hihiaʻelua,ʻaʻole e uku pono ka LLC i nāʻauhau ma ka pololei, akā, e ukuʻia kaʻupena pūnaewele ma o kaʻauhauʻauhau pilikino o ka mea nona ka mea a mea paha -ʻo ia wale nō ka uku'āina, no kahi Hui Hoʻoilina a hoʻokahi paha, Hui LLC. ʻO kēia i kapaʻia "e komo i kaʻauhau ."
No ke kuleana hoʻokahi o ka LLC,ʻo kaʻauhau no kaʻoihana e hoʻolālāʻia me ka hoʻonālā C e like me kahi o ka hoʻihoʻiʻauhau, a laila, hoʻohuiʻia kaʻupena pūnaewele i nā kālā'ē aʻe a ka mea nāna i hōʻoki i kaʻauhauʻauhau. No ke kuleana o ka mea nāna i lawe aku i ka pilina /ʻoihana nui, ua hoʻomākaukauʻia kaʻauhauʻauhau pāʻoihana ma ka Pepa 1065 , a ua heluʻia ka hapa o kaʻauhau o kēlā me kēia kanaka ma ka Hōʻike K-1 .
Hāʻawiʻia e kahi hui i nāʻauhau āpau aʻo nā mea nona ka hui e manaʻoʻia he poʻe paʻahana inā lākou e hana i kaʻoihana (iʻole, ua manaʻoʻia lākou he mau mea kuleana). Loaʻa nā pāʻoihana kālā a me nā meaʻinoʻole o LLC LLC a me kahi hui.
Nā pāʻoihana kālā o nā LLC
- Ka nui o kaʻauhau . ʻO kaʻauhauʻauhau no ka LLC e pili ana i ka huina kālā a ka mea nona ka waiwai. Ma nā kūlana kiʻekiʻe o ka'eneke loaʻa , hiki i ka LLC ke hāʻawi i kaʻauhau i kaʻauhauʻauhau haʻahaʻa ma mua o ka hui. Eia kekahi laʻana, he 34% ka huina kālāʻauhau no kahi kālā $ 75,000, akā he 25% ka nui o kaʻauhau auhau kanaka no kēia kālā auhau. (ʻO nā kumu a me nā kālā'ē aʻe e hiki ke komo i loko o ka waiwai pilikino o kahi meaʻoihana.)
- ʻO kaʻauhauʻelua. Hiki ke mālama i nāʻauhau waiwai i kaʻauhau pālua , akāʻaʻole pono ka mea kūʻai o LLC. Heʻauhau pālua ka poʻe waiwai. Hoʻolimalima kaʻahahui i nāʻauhau ma luna o nā uku waiwai pūnaewele, a pono i nā mea waiwai e uku i kaʻauhau ma nā loaʻa kālā a lākou i loaʻa.
- I kekahi mau moku'āina, pono e uku aku nāʻahahui i nāʻauhau kālā o ka moku'āina , akā naʻe,ʻaʻole makemake kekahi mau Moku'āina iā LLC e uku i kēiaʻauhau. (He loiloi nui kēia i ka moku'āina, no laila e nānā me kāuʻoihanaʻauhau moku'āina eʻike i kāna mau koi.)
Nā Kinokele Kānāwai o ka LLC
- ʻO nā waiwai a pau eʻauhauʻia. Pono nā lālā o ka Makahiki e uku i nāʻauhau ma ko lākou māhele hoʻokaʻawale o ka waiwai o ka hui, ināʻaʻole i loaʻa iā lākou kekahi mahele o kēlā mau waiwai. ʻAʻole nāʻauhau o kaʻahahui e uku i nāʻauhau ma luna o nā waiwai keʻole lākou e māheleʻia, ma keʻano o ka māhele.
- ʻAʻoheʻauhauʻauhauʻauhau . Ua hoʻokuʻuʻia kekahi mau hui mai kaʻauhau waiwai, akāʻaʻole nā mea'ē aʻe, e like me LLC .
- Nāʻauhau hana hana pilikino. LLC pono nā mea pono e uku i kaʻauhauʻauhau (Social Security / Medicare) aʻo nā mea nona nāʻoihana hana lawelawe e uku i ka hapalua wale nō o ka nui o ka ukuʻauhau hana i ka uku o nā uku; ʻo ke koena e ukuʻia e kaʻahahui.
Ka hōʻaia: Uaʻano likeʻole nā 'auhau kālā a kēlā me kēia hui, a ua loli keʻano kālā i ka wā a ulu aʻe kaʻoihana a lilo i waiwai. ʻAʻole wau he CPA a he loio aʻaʻohe mea ma kēiaʻatikala a iʻole ma kēia pūnaewele e noʻonoʻoʻia he loiloleʻauhau aʻaha paha. ʻO koʻu manaʻo e hāʻawi iāʻoe i kaʻikepili maʻamau e pili ana i kēia kumuhana a hiki iāʻoe ke kūkākūkā me kāu mea kākā'ōlelo . Pono e loaʻa kēia kūkākūkā ma mua o kāu hoʻoholo i ka hoʻoholoʻana i kāuʻoihana a iʻole e hoʻololi i kēlāʻano.