Loaʻa nā Pāʻoihana no nā poʻe pono, Partnerships, a me LLC
Ma kēiaʻatikala, e nānā kākou i ka hoʻoholoʻana o nā pohō no nāʻanoʻoihana likeʻole a me ka hopena o ka hopena o nāʻauhau no nā mea kūʻai.
ʻO ka mea mua, e wehewehe au i nā mea a pau, a laila e hāʻawi aku wau i nā kiko'ī no nāʻoihana i hala i kaʻauhau (ʻo ia hoʻi,ʻo kā lākouʻoihana waiwai a me nā pohō e komo pū ana me kā lākouʻauhauʻauhau pūnaewele).
Kūleʻa Pakihi no nā Hui
ʻAʻole hoʻokaumahaʻia nā mea nona kekahi hui i nā waiwai kūpono a me nā lilo no nā auhau o nā hui mai kahi o nā mea kūʻai. ʻO nā mea nona ka hui, he mau mea kuleana; Ua auhauʻia lākou ma nā māhele (dividends). ʻAʻohe pane,ʻaʻoheʻauhau i pili.
Loaʻa nā Pāʻoihana no nā Komo Komo
E like me ka mea i'ōleloʻia ma luna, no kekahiʻano o nāʻoihana, ʻoihanaʻoihana a me nā lilo i hiki i ka hoʻihoʻiʻana i kaʻauhauʻauhau. ʻO kēia mauʻanoʻoihana:
- Nā mea kuleana a me kahi mea waiwai o LLC (i kapaʻiaʻo ka poʻe o nā poʻe i hoʻohuiʻia) e helu i nāʻauhauʻoihana ma ka Hōʻike C , a
- Partnerships , S nā hui, a me nā LLChana nui-nui e helu ana i nāʻauhau pāʻoihana ma kaʻike pilikino.
Hoʻoponopono i ka Lōkihana Pūnaewele
ʻO kāu kālā a pau a me nā lilo mai nā hana a pau a me nāʻike pilikino e hōʻiliʻiliʻia ma kāu hoʻihoʻi kālā. Hiki ke heluʻia kahi paʻakikī'eneke pūnaewele, me ka hoʻohanaʻana i nāʻano IRS maʻamau. Inā loaʻa iāʻoe kahi pohō pūnaeweleʻoihana, e hiki iāʻoe ke loaʻa ka uku no kāu hoʻihoʻi kālā.
Ua heluʻia nā pohō kaʻina hana ma o ka hoʻohanaʻana i nā kālā i hoʻopiliʻia ma ka laina 37 o ka Form 1040 a unuhi i nā unuhi unuhi a iʻole iʻikeʻia i ka hukiʻana (akā,ʻaʻole e unuhi i nā hoʻokuʻu pono pilikino.
Ua heluʻia nā pohō hanaʻoihana ma ka Hōʻike A o ka IRS Form 1045 (PDF). ʻO ka inoa o kēia palapala,ʻo ia ka hua'ōlelo "Hōʻaihoʻi hou." ʻO kēia ukuʻana he koi ia e hoʻololiʻoe i ka lilo i kahi makahikiʻauhau mua āu i loaʻa ai ka waiwai. Kapaʻiaʻo ia he "backback" (i hōʻikeʻia ma lalo nei).
Nā Rula Kauwai Kūpono a me nā Lēki Pakihi
Hoʻolālā nā kānāwai i ka hopena i kāu i loaʻa mai kahiʻoihana a hiki i kāu nui i loaʻa i ka hana. Ke pili nei kēia mau palena kūpono i nā hoa a me S a me kekahi mau mea i pili i ka hui o C. Hoʻololi pū nā loiloi ka hopena i nāʻanoʻoihanaʻoi aku. He mea paʻakikī kēia. E pono anaʻoe i kahi mea akamai kūkākūkā e hoʻopuka.
Nā Hanaleʻa Hana Paʻawa
Hiki ke hoʻemiʻia nā pohō kālā ma muli o ka hopena o ka IRS i ka "hana holoʻokoʻa,"ʻo ia hoʻi, kahiʻoihana i komoʻole ai ka mea nāna i ka hana, mau, a nui paha. ʻO nā hala e puka mai ana i ka hana hopena e hiki wale ke ho'ēmiʻia i ka nui o ke kālā mai kēlāʻoihana.
No nāʻike kiko'ī, e nānā i ka Publication 925.
ʻO ka papahana kūʻokoʻa a me ka poʻe i hoʻohuiʻia
Hoʻoihoʻia kahi konohiki hoʻokahi ma o ka hoʻihoʻiʻana o kaʻauhauʻauhau pono'ī o ka mea kūʻai (Puka 1040 a me nā mea hoʻohālikelike). Hoʻopiha ka mea hana i ka Hōʻike C ma ka hōʻikeʻana i nā lilo a me nā lilo i hikiʻole ke unuhiʻia no kaʻoihana. Ma ka hopena o kēia palapala, ma ka Line 31, hōʻikeʻia ka waiwai a me ka poho o kaʻoihana. Inā loaʻa kahi waiwai, hoʻololiʻia kēia helu i ka Line 12 o ka Form 1040.
E like me ka mea i hōʻikeʻia ma luna nei, inā he pohō kā kāuʻoihana, ponoʻoe e hoʻoholo inā pili ka pilikia o kāu mau waiwai i kaʻoihana. " ʻO ka hoʻonuiʻana o nā poʻeʻoihanaʻoihana i kahi pilikia; nāʻauhau kālā i loaʻaʻole i ka pōpilikia e pili ana i nā loans "stop-loss" a "non recourse". Inā kūpono ka pilikia o nā hana a pau o kāuʻoihana, hiki iāʻoe ke unuhi i ka nui o ka lilo o kaʻoihana.
E nānā i nā kuhikuhi no ka Pepa 6198 no kaʻike hou aku, aiʻole e nānā me kāu CPA aiʻole luna kākā'ōlelo. ʻO ka paukū kahi āu e makemakeʻole ai e ho'āʻo iāʻoe iho keʻoleʻoe e kūlana maikaʻi eʻike i kāu mea e hana nei.
Partnerships, LLC's, a me S Hui
Ināʻoihana kāuʻoihana he Hui Hoʻoilina nui, he hui, a he hui S paha, hiki iāʻoe ke hōʻemi i nā lilo, a hiki i ka nui o kāu kumu waiwai "kumu" ma kaʻoihana. He maʻalahi ka nānāʻana i kahi hiʻohiʻona eʻike ai pehea e hana ai kēia:
- ʻO Jim a me Tom nā hoa hana ma kahi keʻena kūkā. Hāʻawi lāua i $ 10,000 i kaʻoihana a ke māhele nei i nā waiwai a me nā lilo 50/50. Ua lawe pū lākou i kahi kālā no $ 30,000 no ka hoʻomaka. ʻO ka kumu mua no kēlā hoa kēia hoa he $ 20,000 ($ 5,000 a me $ 15,000).
- ʻO ka makahiki mua, loaʻa iā lākou kahi kālā $ 5,000 a me nā lilo no $ 25,000, no ka makeʻana o $ 20,000. Ua mokuaki lākou i 50/50, no laila, he $ 10,000. No ka loaʻaʻana o kahi $ 15,000 o lākou, hiki i kēlā me kēia lā ke lawe i ka piha piha o ka waiwai e hōʻoki ai i nā waiwai pilikino'ē aʻe no ka makahiki.
- Waiho iā Jim a me Tom me kahi kumu $ 5,000 i ka makahiki aʻe a koe ke lawe i nā hōʻai'ē'ē aʻe a iʻole e hoʻokomo i kā lākou kālā. Ināʻoi aku ka nui o ko lākou uku ma mua o $ 5,000 i kēlā me kēia, hiki iā lākou ke lawe wale i ka lilo i $ 5,000.
Ke hoʻokuʻu nei i nā nalowale i ka wā kahiko aiʻole nā makahiki e hiki mai ana
Inā loaʻa iāʻoe nā pohō waiwai e hikiʻole ke unuhiʻia i ka makahiki i loaʻa iāʻoe ka poho, hiki iāʻoe ke koho a koho paha e hoʻoholo i kēia mau poho i nā makahiki i hala a iʻole e hiki mai ana. Ua kapaʻiaʻo ia he hāpai kālā hāpai a hāʻule paha i ka mua, a eia hou, he mea e loaʻa ai iāʻoe kahi mea kālepaʻauhau e kōkua ai iāʻoe.
A wehewehe: E like me ka mea maʻamau, me nā hihia pili kālā,ʻoi aku ka paʻakikī o kēia kumuhana ma mua o ka mea iʻikeʻia. ʻO kaʻike ma kēiaʻatikala, a ma kēia pūnaewele, no nā mea āpau wale nō. ʻAʻole i manaʻoʻia heʻauhauʻauhau aʻaha paha. No ka hōʻiliʻiliʻana i nā pohō kaena pūnaewele a me nā helu'ē aʻe no kāu hoʻihoʻiʻauhau , e pono anaʻoe i ke kōkua o ka poʻe kaulikeʻike kālā.