ʻOiai he nui nāʻano inoa i ka moku'āina no nāʻauhauʻauhau ākea aʻeono mauʻano o nāʻoihanaʻoihana:
- Ka Mea Pono ( Puka 1040 Hōʻike C aiʻole Hōʻike F),
- C-Hoʻohui ( Form 1120 ),
- S-Corporation ( Form 1120S ),
- Partnership ( Form 1065 ),
- Trust (Form 1041), a
- ʻO ka hui hanaʻole-kahi ( 990 )
Hiki iāʻoe ke hoʻomaopopo e pili ana i ka lālā piliʻole o LLC (LLC) . ʻO ia no ka hoʻokumuʻiaʻana o ka LLC (no nāʻauhauʻauhau) ma keʻano he hoa hana hoʻokahi, ma keʻano he pilinaʻana, ma keʻano he Hui C, a ma keʻano he Hui S.
Hiki i nā mea nona ka lālā hana kuʻikuʻi (LLC) ke koho i keʻano o ka mālama kālā. ʻO ka mea kūʻole,ʻo ka LLC me kahi mea hoʻokahi wale nō ka mea i mālamaʻoleʻia, me ka hopena e mālamaʻia ana nā LLC no nāʻauhauʻauhau e like me ka mea i ukuʻia ai ka mea nona ka LLC.
ʻO ka mea kūʻole,ʻo ka LLC me nā mea nuiʻelua aʻoi aku paha i manaʻoʻia he hui. Hiki i ka LLC ke hoʻoholo i waho o ka maʻamau maʻamau ma o ke kohoʻana e mālamaʻia e like me kahi Hui. Ma hope o ke kohoʻana e mālamaʻia e like me ka hui, hiki i nā mea nona nā LLC ke koho hou aku e mālamaʻia ma keʻano he Hui Hui.
ʻIkepili o kēlā me kēiaʻano o kaʻoihanaʻoihana
- ʻO ka poʻe nona nā kuleana he poʻeʻoihana i hoʻokomoʻoleʻia. Kāheaʻia lākou he mau hana kūʻokoʻa kūʻokoʻa, he poʻe kūkākūkā, a kaʻawale paha. ʻAʻohe puka e ponoʻoe e hoʻopihapiha e hoʻomaka i kēiaʻanoʻoihana. ʻO ka mea wale nō āu e hana ai, e hōʻike i kāu kālā a me kāu kālā ma kāu Form 1040 Hōpena C.ʻO kēia kaʻoi aku o kaʻoihanaʻoi aku o kaʻoihanaʻoi aku, a me ka maʻalahi loa e hemo. (ʻO LLC me kahi hoʻokahi wale nō kuleana, kahi i kapaʻia he māhele Hoʻoilina a hoʻokahi, i auhauʻia ma keʻano he mea kuleana hoʻokahi ma kahi Schedule C.)
- C-Hui Pūnaehana i hoʻokomoʻia. He kuleana palekana ka poʻe kuleana o C-corporations, a ua loaʻa i nā hui kaʻike kūpono no ka nui o nā waiwai i hiki iā lākou ke hāʻawi a mālama paha. Ua manaʻoʻia nā hui e lilo i nā hui waiwai-waiwai. Pono i nā hui he mahele hoʻokahi aʻoi aku.
- ʻO nā hui o ka Huiʻo ia heʻano o ka hui. He kuleana palekana ka poʻe kuleana o nā hui o S, a he mana kūpono nā hui e pili ana i ka nui o nā waiwai i hiki iā lākou ke hāʻawi a mālama paha. Pono ka 'ahahui S-hoʻokahi i hoʻokahi mahele, aʻaʻole hiki iā ia ke loaʻa i mua o 100 mau mea kuleana. Laweʻia kaʻupena pūnaewele o ka pūnaehana S i mea loaʻa i ka mea kuleana,ʻoiai inā ua hoʻoholo ke S Corporation e mālama i kekahi mau hua kālā.
- ʻO nā pilikino heʻoihana huiʻole. E like me nā hui, nā hui like o nā hui likeʻole mai nā mea kuleana. ʻAʻole e like me nā hui, pono nā hoa hana ma ka hoʻolimalimaʻana i kekahi hoa kōkua nui e lilo ana i ka palena palenaʻole no kaʻoihana. Pono nā hoahana e loaʻa iʻelua mau hoa. Laweʻia kaʻupena pūnaewele o ka pilina i kālā no nā hoa, a inā paha e hoʻoholo ana ka pilina e mālama i kekahi mau hua kālā.
- Kūkuluʻia nā hilinaʻi ma luna o ka makeʻana o kekahi kanaka a ua hoʻokumuʻia e hoʻolako i ka hoʻomau o nā hana hoʻolimalima a me nā hanaʻoihana o ka mea i make. ʻAʻole mākou e kūkākūkā i nā manaʻo hilinaʻi.
- ʻO nā nonprofits nā hui i hoʻohuiʻia no kahi hana aloha, civic, aʻoihanaʻoihana. ʻO nā nonprofits keʻaeʻoleʻia mai kaʻauhau aupuni a me ka moku'āina ma kā lākou kālā loaʻa, a no laila ua kapaʻia lākou he "hui kūʻokoʻa." Nā Nonprofits e hōʻike ana i kā lākou mau hana, kālā kālā, a me nā waiwai e hōʻoiaʻiʻo ai i ka mālamaʻana o nā kānāwai aupuni a me nā moku'āina e hoʻomalu nei i nā aloha.
E like me ka mea i'ōleloʻia ma luna, nā auhau'āina, nā mea kuleana'āina, nā hui S, a me nā pilina. Akā, keʻauhauʻia nei nā hui i ka paeʻoihana. Hoʻohana nui nā pāʻoihana i ka kohoʻana i keʻano o kaʻoihanaʻoi aku no kaʻoihana. E hoʻolālā i nā pānaʻi kālā o ka hoʻokomoʻana me nāʻoihana likeʻole a me nā pono o ke kānāwai.