Nā Kauoha a me nā Kulele o kahi S Corporation
He aha ke S Corporation?
ʻO kahi S Corporation (Hui Pūʻali Piliahi) he mea i kohoʻia no ke kūlana S Corporation ma o ka IRS. ʻO kēia kūlana eʻae i kaʻauhau o ka hui e like me ka hui likeʻana a iʻole nā mea mālama pono wale nō ma ka piliʻana i kaʻauhauʻana i nāʻauhau e pili ana i kahiʻauhauʻauhau .
Nā Kūlana o ke Kānāwai S Corporation
ʻAʻohe Laa Lahui: ʻO ka mea nui loa o kēia meaʻoihanaʻoihana ka uku kālā . ʻO nā waiwai a me nā lilo o kaʻoihana e hele i loko o kaʻauhauʻauhau kālā a ka mea nāna ia mea. E like me kahi Hui Lāhui Limited , hiki i kaʻauhauʻauhau "ke kaʻina" eʻaeʻole ai i kaʻauhauʻalua .
Hoʻoemi i nā Waiwai Manuahi:ʻO ka kūʻaiʻana i kāuʻoihana hiki ke lilo i hoʻoilina o kāu papahana hoʻomaha. Ua hiki i ka hui oʻA S ke hoʻoemi i nā uku kālāʻauhau ke kūʻaiʻia kaʻoihana.
E kākau i nā hopena hoʻomaka: Ma nā makahiki mua loa o ka hoʻomakaʻana i kahiʻoihana , e nui ana nā lilo a me nā lilo. Hiki ke hōʻoia kēia mau mea i kāu kālā pilikino. Hiki i ka hui i nā lālā paʻa ke hoʻopaʻaʻia i loko o ka hui aʻaʻole pili i kāu kālā.
Ka Papa Hana Liability: Ua hoʻolako nā hui hui i ka palekana mai nā kuleana. Eia naʻe,ʻaʻohe palekana palekana. Hiki iāʻoe ke kuleana pilikino no kāu mau hana.
Eia hou, nui nā mea kālā e koi nei i nā pono pilikino .
ʻO ke kūlana o ke kūlana o ka Hui S
Hoʻokahi kūlana kūʻai hoʻokahi:ʻO ka kohoʻana i ke kūlana S Corporation e hoʻopau i kāu hui i ka hāʻawiʻana i kahi papa kūʻai. ʻO ka loaʻaʻole o ka mana e hoʻopuka aku i nāʻano likeʻole o nāʻoihana kūʻai i kahiʻoihana liʻiliʻi i kaʻoihana a me nā palena ma ke kumukūʻai.
Kaʻona iki no nāʻIkeʻIkeʻIke:ʻO ka uluʻana i kāu kamupau e pono ana i ke kālā. Inā makemakeʻoe i ka waiwai kālā , pono ka hoʻolālā o kaʻahahui iʻoi aku ka maikaʻi. ʻAʻole makemakeʻo Venture capitalists eʻike i ka hoʻonohonoho kālāʻauhau a iʻole ka palena o 75 mau mea kuleana.
Kaʻauhauʻauhau:'Ālike me kekahi hanana hana pāʻoihanaʻole, hōʻaloʻoe i nāʻauhau pūʻulu akā pono e waiho i kahiʻauhauʻauhau i kēlā me kēia makahiki.
Nā Hui Kūkākūkā: ʻO kou kūlana he lālā hui ia e pili ana i ka loaʻaʻana o nā hālāwai a me ka mālamaʻana i nā minukeʻoihana. E noʻonoʻo i ka manawa hou i ka hoʻohanaʻana i kahi S Corporation. Ke hana nei nā hana liʻiliʻi i kēia mau lā i ka hanaʻana i kahi Hui Lāhui Limited (LLC) no ka meaʻoi aku ka maʻalahi o ka hanaʻana.
Pehea e hana ai i kahi S Corporation
Pono e hoʻololi i kahi kūlana o ka hui e koi ana i ka hoʻounaʻana o Form 2553 me ka IRS. I liloʻo ia i lālāʻoihana liʻiliʻi, aia nō iā IRS he mau koi kūikawā e like me:
- ʻAʻole hiki i ka hui ke loaʻa aku ma mua o 75 mau mea kuleana me kahi kāne a me ka wahine e helu nei ma keʻano he mea kuleana hoʻokahi. (mamua o ka makahiki 1997 he 35 mau mea kuleana)
- Hiki i nā mea waiwai ke lilo i poʻe waiwai,'āina, a me kekahi mau hilinaʻi.
- ʻAʻole hiki i nā mea waiwai ke noho'āinaʻAmelika.
- Ponoʻoe e lilo i ka hui kaiaulu i kekahi moku'āina.
- Pono nā mea kuleana eʻaelike i ka hoʻomohalaʻana o ka S Corporation .
ʻAʻole hiki ke maʻalahi ka hoʻoholoʻana i kaʻoihanaʻoihana maikaʻi loa no kāu kūlana. Pono kēiaʻatikala e hāʻawi iāʻoe i nā kumuhana o ke kūlana S Corporation a kōkua i ke alakaʻiʻana i kāu hoʻoholo o ka hoʻomohalaʻoihanaʻoihana. Uaʻokoʻa nā kānāwai a me kēlā me kēia hui. He mea pono eʻimi i kaʻauhau a me nā loio kānāwai e hoʻoholo i ka koho maikaʻi loa no kou kūlana.