ʻO ka lālā o kaʻahahui i palenaʻole heʻahahui kālai'āina, aʻaʻoleʻikeʻia e ke Keʻena Pūnaewele Kuhi no nāʻauhauʻauhau. Pehea pehea e ukuʻia ai kaʻauhau kālā kālā o LLC? Ke'ōlelo nei ka IRS, he mea hiki i ka LLC ke auhauʻia ma keʻano he hui like a he hui (no ka hui nui o nā LLC), aiʻole e mālamaʻoleʻia heʻano hoʻokaʻawaleʻia mai ka mea nona ka hale (no kekahi hui Hoʻoilina ).
Pehea ka lālā o ka lālā e pili ana i kaʻauhau kālā e pili ana i ka hui o ka LLC i kahi lālā aʻoi aku paha ma mua o ka lālā hoʻokahi, a inā paha koho ka LLC e mālamaʻia e like me nāʻanoʻoihana'ē aʻe.
Pehea e ukuʻia ai nā 'auhau'Āina Makahiki Uku
ʻO kahi hui hoʻokahi o LLC i auhauʻia ma keʻano hoʻokahi . ʻO ia, kaʻike e pili ana i nā kālā a me ka lilo o ka LLC, a ua hoʻomākaukauʻia kāna kālā pūnaewele e hoʻohana ana i ka Mokuna C. E loaʻa i ka laina 12 o ka hōʻai'ē kālepa pono'ī o ka mea nona ka mea nāna i lawe mai i ka waihona kālā ( Form 1040 a iʻole).
Hoʻohālikeʻia kekahi māhele Hoʻohanohano i kahiʻano mālamaʻoleʻia no nā kumu auhau kālā loaʻa. ʻO ia,ʻo ka LLC a me ka mea nona ka hoʻokaʻawale. ʻO kēia ka hoʻohālikelike kūlohelohe no kahi Pāʻanihana hoʻokahi.
Pehea e hoʻonuiʻia ai ka uku o ka uku kālā makahiki'āina
ʻO kahi LLC iʻoi aku ka nui o hoʻokahi mau lālā i ka ukuʻauhau kālā ma keʻano he hui . ʻAʻole pono ka ukuʻana iā ia iho i ka 'auhau i ka IRS; e uku nā pākahi i kaʻauhau e pili ana i kā lākou kuleana o ka mana i loko o ka hui.
Hoʻopili ka pilina i ka hoʻihoʻiʻike me ka IRS ma ka Form 1065. A laila ua hoʻomākaukauʻia kahi Hōʻike K-1 no kēlā me kēia hoa, e hōʻike ana i ka māhele o ka waiwai / pili o ka pilina. Hoʻokuʻuʻia ka K-1 me ka hoʻihoʻi pūʻana o ka hoa aʻikeʻia ka waiwai / make ma ka Form 1040 hoa.
ʻO ka Tax Income for LLC i kapaʻia he Hui Hui a iʻole S Hui
He mea hiki i ka LLC ke koho e hoʻohui 'ia ma keʻano he Hui a i' ole he Hui no nā auhau.
ʻO ka mea maʻamau, ua hanaʻia kēia koho balota no ka mea, no ka maikaʻi o kaʻoihana no nā kālā haʻahaʻa a pau no nā mea waiwai kiʻekiʻe. Hāʻawiʻia ke koho balota ma o ka helu IRS 8832 - Ke koho koho koho .
ʻO ka LLC e uku i kaʻauhauʻauhau ma muli o kēia kūlanaʻauhau hou , e like me kaʻauhau kālā kālā. Ke hoʻomau nei ka lawelaweʻana o LLC i kahi hanaʻo LLC, ma hope o kaʻaelike hana a ka hui. Pehea e loli ai nā lālā o ka Hui i kēiaʻauhauʻauhau hou.
ʻO LLCʻo ka Pass-through Business
Ināʻaʻole i kohoʻia ka LLC e auhauʻia ma keʻano he hui, ua kapaʻiaʻo LLC iʻoihana hele . ʻO ia hoʻi, ua hāʻawiʻia nāʻauhau o kaʻoihana i nā mea nona (nā lālā), e hoʻokomoʻia ma ka hōʻike kālāʻauhau kālā. ʻO ka māhele o ka waihona kālā no ka LLC e māheleʻia i waena o nā lālā e like me ko lākou kuleana, e like me ka hoʻoholoʻana o kaʻaelike hana.
Eia kekahi laʻana, e noʻonoʻo i kahi LLC me nā mea kuleanaʻelua i hoʻoili like i kaʻoihana, a me ka loaʻa kālā o $ 50,000. E uku pākahi kēlā mea kēia mea i ka $ 25,000 o ka loaʻa kālā.
ʻO ke kālā a loaʻa paha mai ka LLC i manaʻoʻia me nā mea'ē aʻe o ka mea nona (a me ka hoa, inā kūpono) no ka hoʻoholoʻana i kaʻauhauʻauhau piha a ka mea nona ka'āina.
Loaʻa kekahi pono mai ka LLC i hoʻohanaʻia no ka hoʻoholoʻana i ka uku o kaʻauhau kālā o ka mea nāna ia hana ; ināʻaʻohe waiwai o ka LLC,ʻaʻohe ukuʻauhau hana no kēlā makahiki.
Pehea ka LLC e uku ai i kaʻauhau kālā
He ala likeʻole kēlā me kēia moku'āina no ka hoʻohuiʻana i LLC no nā manaʻo kālāʻauhau kālā. Hoʻohana ka hapanui o nā aupuni i ka hoʻohuiʻiaʻana o ke aupuni (IRS), akā naʻe hoʻololi lākou i kaʻauhauʻauhau a iʻole e uku i kahi pāʻani pālahalaha. E heluhelu hou e pili ana i keʻano o nāʻauhau kālā LLC .