ʻO nā māhele e hāʻawi ana i nā waiwai o kekahi hui i kona mau mea kuleana a me nā mea nona ka'āina. ʻO ka maʻamau, hāʻawi māheleʻia nā māhele i nā manawa kiko'ī o ka makahiki, i kēlā me kēia hapaha makahiki.
ʻO John Kennon, ke kālā no ka hoʻomakaʻana i nā kumu hoʻomaka, hoʻomaopopo mai iā mākou no ka manaʻo nui o kahi hui e uku i nā waiwai i nā mea kuleana e uku ai no ka hoʻokomoʻana i ka hui.
ʻOiai he waiwai nui ka waiwai, e like me nā mea'ē aʻe'ē aʻe i loaʻa i ka poʻeʻAmelika, uaʻikeʻia lākou he "loaʻa." A, no ke kālā loaʻa i nā mea kuleana a mea paha o kaʻoihana o kaʻoihana, eʻauhau nā'āpana.
Eia nā kiko'ī:
Kaʻauhau ma nā Dividend i nā mea kuleana
Pono nā poʻe lawelawe i ka hoʻopauʻana i nā makana e hāʻawi i nā mea kuleana e loaʻa ana i kēlā mau'āpana'āina i kahi hōʻike e hōʻike ana i ka nui o nā mahele i ukuʻia i kēlā mea'ai'ē no ka makahiki. Ua hanaʻia ka hōʻike, ma ka ukuʻana ma luna o $ 10 no ka makahiki, i nā mea e loaʻa ana ma ka Form 1099-DIV.
Inā ua uku kāuʻoihana i nā'āpana i nā mea kuleana, ponoʻoe e hoʻolako i ka IRS me kahi hōʻike kūpaʻa i ka hopena o Ianuali, no nā uku a pau i hāʻawiʻia i nā mea kuleana a pau i ka makahiki mua. Eia hou, pono i ka hui e hoʻouna i kekahi palapala hoʻolilo 1096 i ka IRS ma mua o ka hopena o Feberuari, e hōʻuluʻulu i nā uku a pau i hāʻawiʻia i nā mea kuleana.
E hōʻikeʻia nā māhele e nā poʻeʻai waiwai no kā lākou palapala hōʻai'ē pono'ī, ma ka Hōʻawina D (Ka Waiwai Loa a me nā Haʻemi) a me ka nui o nā māhele i loaʻa e pono ke komo ma ka mahele kālā o ka Pepa 1040.
E auhauʻia nā māhele ma kahi uku pākēnaʻi kūʻokoʻa kūikawā. I ka hapanui o nā hihia, heʻauhau kālepa i loaʻa i ka mea loaʻa. I kekahi mau hihia, hiki ke hoʻokaʻawaleʻia kahi hoʻohālike i ka uku kālā kālā kālā ma keʻano he uku kūpono. No kaʻike houʻana e pili ana i nā māhele kūpono, e nānā i ka Publication 550 o ka IRS. Inā ua loaʻa i kekahi kanaka he $ 1500 o nā mahele maʻamau i loko o ka makahiki, pono iā ia ke waiho i ka Mokuna B - Loaʻa a me nā Dividends Mahele.
Kaʻauhau ma nā Dividend i nā mea waiwai, Partners, LLC Memo, a me S Corporation Nā mea nāna i mālama
ʻAʻole i loaʻa nā hoahana i loko o nā pilikino a me nā LLC a me nā mea kuleana o ka hui S no nā'āpana kālā ma keʻano like e like me nā mea kuleana o ka hui. Ināʻoe he hoa launa o ka hui a iʻole ka mea nona kekahi hui, e loaʻa iāʻoe kahi Hōʻuluʻulu K-1 e hōʻike i nā waiwai i loaʻa iāʻoe mai kaʻoihana ma o kāu māhele hoʻokaʻahele o nā waiwai / haʻemi, a me nā uku waiwai.
Nā Dividend a me ka "AuhauʻAlua"
ʻO kaʻauhauʻelua e pili ana i kaʻauhauʻelua o ka waiwai. ʻO ka mea mua,ʻo nā māhele i hoʻokaʻawaleʻia e ka hui, he waiwai (hapa o ka pōʻai pāʻoihana)ʻaʻole nāʻoihanaʻoihana aʻaʻole hiki ke unuhiʻia. No laila, hoʻokaʻawale ka hui i kaʻauhauʻauhau pili kālā i nā waiwai i hāʻawiʻia i nā mea kuleana. A laila, uku nā mea'ai'ē i kaʻauhauʻauhau ma luna o kēlā mau'āpana.
ʻO ka'aha'ōlelo: ʻO kaʻike ma kēiaʻatikala i manaʻoʻia he mea maʻamau,ʻaʻohe auhau a me nā'ōlelo aʻo kānāwai. Ke hoʻololi mau nei nāʻauhau a me nā kānāwai, a he kū hoʻokahi kēlā me kēia kūlana pāʻoihana. E hoʻopaʻa me kāu mau kākā'ōleloʻauhau a me nā kānāwai ma mua o ka hanaʻana i nā hoʻoholo e hiki ai ke hoʻopili i kāuʻauhauʻoihana.