E aʻo e pili ana i ka ukuʻauhau no nā hui a me nā hui kaiāulu
ʻO ka'Āpana Kānāwai a me nā Hana o ka 2017, hoʻololi i kaʻawelikeʻauhau luna nui mai ka 35% a hiki i ka helu he 21%. E lilo ana kēia hana i mea maikaʻi no nā hui nona ka makahikiʻauhau i hoʻomaka ai ma hope o Ianuali 1, 2018, a he loli mau.
E pili pū ana hoʻi kaʻauhauʻauhau pili no nā LLC i kohoʻia e auhauʻia e like me nā hui. ʻAʻole pili kēia i nā hui S (ʻike i lalo).
ʻO ka auhauʻauhauʻo US ma ka 2017
He mea maʻamau ke'ōleloʻia he 35% kaʻauhauʻauhau o ka US. Akā,ʻo ka loli ke piʻi mai 15% a 35%, ma muli o ka nui o nā ukana kālā i pili i kaʻauhau no ka makahiki.
Inā makemakeʻoe e helu i kaʻauhau pili kālā no kāuʻoihana, ponoʻoe eʻike mua i kāu kālāʻauhau. No ka hoʻohālikelike i kāu kālā kālāʻauhau,ʻelua āu koho: (a) piha (a iʻole e hoʻopiha piha i kāu hoʻopiha kālā) Form 1120. aiʻole (b) e lawe i ka loaʻa kālā i ka makahiki i hoʻomakaʻia e lilo i kahi hoʻomaka.
Ka Papa Kuhi Lahui Kuleana (2005 a hiki i 2017)
Inā loaʻa ka loaʻa kālā (laina 30, puka 1120) ma kaʻaoʻao 1:
| Aia ma luna | Akā,ʻaʻole ma luna | ʻO kaʻauhau | ʻO ka nui loa |
| $ 0 | $ 50,000 | 15% | $ 0 |
| 50,000 | 75,000 | $ 7,500 + 25% | 50,000 |
| 75,000 | 100,000 | 13,750 + 34% | 75,000 |
| 100,000 | 335,000 | 22,250 + 39% | 100,000 |
| 335,000 | 10,000,000 | 113,900 + 34% | 335,000 |
| 10,000,000 | 15,000,000 | 3,400,000 + 35% | 10,000,000 |
| 15,000,000 | 18,333,333 | 5,150,000 + 38% | 15,000,000 |
| 18,333,333 | ____ | 35% | 0 |
Hiki i nā hui ke hōʻike i kaʻauhauʻauhau i kēlā me kēia makahiki a uku i nāʻauhau kua'āina.
ʻAʻoleʻauhauʻia nā mea waiwai no kēiaʻauhau pili kālā, akā, ke uku nei lākou i kaʻauhau ma nā uku a lākou e loaʻa ai.
Pehea e helu ai i kaʻauhauʻauhau i kākauʻia
ʻOiaʻiʻo, aia ka pūnaewele no ka heluʻana i ka nui o kaʻauhau pūʻulu, akā inā makemakeʻoe e ho'āʻo iāʻoe iho iʻaneʻi, pehea keʻano o ka heluheluʻana:
E'ōlelo mākou he loaʻa kālā kāu hui no ka makahiki $ 300,000.
- E nānā ma ka papa ma luna nei no ka laina e komo ana i kāu kālā kālā. ʻO ka lālaniʻehā he $ 100,000 i $ 335,000, no lailaʻo ia ka laina āu e hoʻohana ai.
- ʻO kaʻauhau he $ 22,500 a me 39% o ka huina ma luna o $ 100,000.
- No laila, 39% o 200,000 he $ 78,000.
- ʻO ka nui o kaʻauhau he $ 22,500 a me $ 78,000, he $ 100,500.
ʻO ka ukuʻauhauʻauhau o kāu hui he 33.5%. He emi iki kēia ma mua o ka 39% ma ka papahana.
Nā Hui a me ka Dilemma Dual Dual
Laweʻia ka waiwai o ka hui i ka hui i ka wā e loaʻa ai iā ia a laila e heluʻia i ka poʻe e ke kuleana inā i hoʻokaʻawaleʻia e like me nā'āpana. E hana kēia i kaʻauhau pālua. I ka mea i hōʻikeʻia ma luna nei, e uku ana ka Hui i $ 100,500 ma kaʻauhau ma $ 300,000 ma ka uku. Inā hoʻoili ka hui i nā'āpana a pau paha o kēlā waiwai i loaʻa i nā mea kuleana ma keʻano he uku , e pono i kēlā me kēia mea nāna e hōʻike i kēia kālā ma ka hōʻike kālāʻauhau. Ma ke ala, e auhauʻia nā māhele ma kahi uku pākēnaʻi kūʻokoʻa kūikawā. (Inā uku ka hoʻolimalima i kekahi mea no ka hoʻolimalimaʻana i loko o ka hui, ua manaʻoʻia he kumukūʻai o ke kumukūʻai waiwai , aʻaʻole i manaʻoʻia he uku hoʻohālike aʻaʻole eʻauhau.)
E like me kouʻike, ua ukuʻia nā uku i ka hui a me nā mea kuleana.
No kēia kumu, ke ho'āʻo nei kekahi mau hui e hōʻole i kaʻauhauʻauhau o ka poʻe'ai'ē ma ka hāʻawiʻoleʻana i nā māhele. Akā, hiki i ka IRS ke hoʻonui i kaʻauhau hou i kapaʻiaʻo kaʻauhau kālā loaʻa.
Ka AuhauʻAi Loaʻa
Ma waho aʻe o kaʻauhau o kaʻahahui maʻamau, pono nā hui e uku i kaʻauhau uku hōʻemi 20% keʻole e hoʻokaʻahele a ukuʻia e nā hui.
Ke'ōlelo nei ka IR Code o ka IRS, heʻauhau kēia no nā hui:
i hoʻokumu a hoʻopōmaikaʻi paha no ka mea e pale ai i kaʻauhau kālā e pili ana i kona mau kuleana a me nā mea kuleana o kekahi hui'ē aʻe, ma ka hāʻawiʻana i nā uku a me nā waiwai e hōʻiliʻiliʻia ma mua o ka hoʻokaʻawaleʻiaʻana a me ka mahele.
ʻAʻole pili kēiaʻauhau i nā hale mālama paʻa, nā waiwaiʻole, aiʻole nā kamupanee hoʻokele'ē aʻe.
Ua hoʻokumuʻia kēiaʻauhau e ka IRS no ka paleʻana i nā hui mai ka hoʻonuiʻana i nā uku a me ka hāʻawiʻoleʻana iā lākou i nā mea waiwai ma keʻano o ka māhele, a pēlā e hōʻole ai i kaʻauhau ma nā mahele.
Ka Hui Aupuni - Aole i auhauia e like me na Hui
Ua auhauʻia nā hui i nāʻano'ē aʻe mai nā hui. Hoʻokupuʻia nā mea kūʻai o ka hui S i kā lākou pakeneka pakeneka o ka uku kālāʻauhau, i hāʻawiʻia iā lākou ma kā lākou hōʻike kālāʻauhau.