Ma mua o ko mākou nānāʻana i nā uku kālā i hoʻopaʻaʻia, pono mākou e nānā i nā mea nona nā LLC (i kapaʻia " mau lālā ") a me nā hoa i ka pilina. ʻAʻole hoʻomaopopo ka IRS i ka LLC ma keʻano he 'auhau.
No laila,ʻikeʻia nā LLC me nā lālā he nui e ka IRS ma keʻano he pilina no nāʻauhauʻauhau (keʻole lākou e koho e hōʻailonaʻia ma keʻano he hui a he hui paha .
Hoʻohana pinepineʻia nā LLC a me nā pilina mai nā kālā o kaʻoihana, akā makemake paha lākou e hāʻawi iā lākou iho i waihona waiwai ma nā makahiki i ka emiʻana o kaʻoihanaʻoihana, aiʻole he pohō. Hiki iā lākou ke hoʻonohonoho i kēia kumukūʻai e like me ke kālā i hoʻopaʻaʻia, ma o kaʻaelikeʻana ma waena o nā mea nona (ʻo kahi pāʻina pili like a me kaʻaelike hanahana LLC .
Pehea e ukuʻia ai nā hoahana a me nā poʻehana o ka moku
Hiki ke ukuʻia nā hoahana ma ka pilina a me nā lālā o LLC ma nāʻano he nui. ʻElua mau pānaʻi likeʻole e like me ka hoʻokaʻa likeʻana a me ka mālamaʻana i nā uku:
Māhele Mahele : E hiki iā lākou ke loaʻa kekahi māhele o ka waiwai o kaʻoihana, e like me kaʻaelike i waena o nā mea nona nā mea. No ka laʻana, ināʻo Tom a me Teresa he 50 pakeneka o ka LLC, e ukuʻia kēlā me kēia i 50 pakeneka o nā waiwai.
Inā loaʻa ka uku (loaʻa kālā) no ka makahiki he $ 80,000, hiki i kēlā me kēia mea ke ukuʻia he $ 40,000.
Ma muli o ka hui likeʻana a iʻoleʻo LLC pono'īʻole e uku i kaʻauhauʻauhau ma ka loaʻa kālā o kaʻoihana, pono nā mea nona ka uku e uku i kēlāʻauhau. Pono e ukuʻia nāʻauhau ma kaʻupena pūnaeweleʻoihana keʻole e hāʻawiʻia nā kālā maoli i nā mea nona.
Nā uku i hōʻai'ēʻia: E hiki ke mālamaʻia kekahi uku palena iki i kēlā me kēia mea, no ka nui o ka waiwai o kaʻoihana. Ma ka hihia i luna, e hiki ke hoʻopaʻaʻia i kēlā me kēia mea $ 25,0000.
Pehea e ukuʻia ai nā uku hōʻai'ē
ʻO ka huiʻana a me nā LLCʻaʻole ia e uku i kaʻauhau ma ka loaʻa kālā. Ma ka hakahaka, ua manaʻoʻia kēia mauʻoihana i ka heleʻana-ma o nā pūnaewele ,ʻo ia hoʻi, ka loaʻaʻana o nā kālā i nā mea nona. Hoʻomaopopo ka IRS i nā uku i loaʻa i nā mea waiwai. ʻO kēia uku uku iʻikeʻia he kālā kūponoʻole i kaʻoihana. Inā nui aku ka waiwai o ka mea nāna kaʻupena waiwai ma mua o ka uku i hōʻoiaʻia,ʻaʻohe kālā i koe no kēlā makahiki.
He hōʻai'ē maikaʻi kāu uku uku uku?
Mai kaʻaoʻao o nāʻauhauʻauhau uku,ʻaʻole nā uku uku i ukuʻia. Akā, ma kahi e nānāʻia ai nā lilo i hōʻiliʻiliʻia no ka hui, LLC e mālamaʻia nā uku kālā e like me ka uku.
ʻAʻole ukuʻia nā hoa a me nā lālā o LLC ma ke kūlana o lākou. Hiki ke ukuʻia kekahi hoahana a mea paha o ka LLC i uku no ka mea hana, akā,ʻaʻole pili kēia uku i nā uku i ka mea nona ka mea nona ka waiwai ma o nāʻaelike kuleana. Inā ua ukuʻia ka mea hoʻokumu LLC i uku no ka paʻahana, pono ka IRS e hōʻoleʻia kaʻauhau kālāʻauhau a me nāʻauhau FICA (Social Security a Medicare) mai ka uku o ka limahana.
Inā loaʻa i kekahi lālā a hoahana paha kekahi uku pono,ʻaʻole e koi ka IRS i kaʻauʻaʻana mai ke kālā i ukuʻia. Akā, hiki i ka hui ke mālama i kēia mau uku ma keʻano o ka hoʻolimalima kālā e hiki ke unuhiʻia, e like me nā uku a me nā uku i nā limahana.
ʻO nā uku hōʻai'ē: He hōʻailona
ʻO Alex he lālā o ka LLC. Ke'ōlelo nei kaʻahahui hana o ka LLC i loaʻa iā ia he hapa 40 pakeneka o nā LLC i loaʻa i kēlā me kēia makahiki a he uku kau palenaʻo ia he $ 25,000.
I kēia makahiki,ʻo ka LLC no ka loaʻa kālā he $ 50,000. No laila, $ 20,000 ka māhele a Alex. (40% o $ 50,000). No ka mea ua loaʻa iā ia he $ 25,000 he $ 25,000, he $ 5,000 i manaʻoʻia he mea hōʻemi a he $ 20,000 kona māhele like. E hoʻomanaʻo, pono e ukuʻo Alex i kāna kālā no kona waiwai kūpono ināʻaʻoleʻo ia i loaʻa i nā mea a pau-aʻaʻole paha o kēlā kālā.
Hiki i nā LLC ke lawe i kahi hōʻaha kālā no ka $ 5,000 i manaʻoʻia he uku.
Inā loaʻa he $ 70,000 o ka hui pūnaewele o ka hui,ʻo ka waiwai o Alex he $ 28,000 aʻaʻole e ukuʻia nā uku. ʻAʻole i loaʻa ke kau palena no ia makahiki, no lailaʻaʻole hiki i ka pilikino ke lawe i kahi hōʻaia kālā no kēia uku.
Pehea nā ukuʻoiaʻiʻo i loko o ka hoʻihoʻiʻana i nāʻauhau?
Inā ua hana ka pilina a i 'ole LLC i uku uku i ka makahiki, ua hoʻokomoʻia kēia mau uku ma ka hoʻihoʻi' auhau o ka pilina ( Form 1065) ma Line 10, no ka hoʻolimalima hana.
Loaʻa ka lālā o ka hui a iʻole ka māhele o ka LLC i kahi K-1 me nāʻike e pili ana i ka nui o ka uku i ukuʻia a me kekahi mahele pūʻulu no ka makahiki. Hoʻomoʻeʻia nāʻike mai ka Schedule K-1 ma ka hōʻai'ēʻauhauʻauhau a ka mea nāna i hōʻailona ma ka Hōʻawina E a hoʻokomoʻia me ka loaʻa kālā'ē aʻe o ka mea e hoʻoholo ai i nāʻauhau.
Ka Hoʻohalahala: ʻO kēia kūkākūkā heʻano laulā maʻamau a me ka hoʻohālikelike o ka hana i ukuʻia. ʻAʻole i manaʻoʻia heʻauhauʻauhau aʻaha paha. He paʻakikī ke kumu, a heʻokoʻa kēlā me kēiaʻoihana. E heluhelu hou aʻe e pili ana i nā uku i hoʻopaʻaʻia ma ka Publication 541 a ka IRS a nīnau i kāu mauʻoihanaʻauhau a me nāʻoihana loea ma mua o kou hanaʻana i nāʻaelike a iʻole e uku i nā mea kūʻai.