Kālāʻauhau no kāu S Corporation
He aha ke S Corporation?
He Hui HuiʻO S S kekahiʻano kūikawā o kaʻoihana e lawelawe nei e like me ka hui, akā, ua kauʻia ma luna o nā palapala auhauʻauhau o kēlā me kēia kanaka, no nā manaʻo auhauʻauhau waihona kālā.
Pehea e hoʻolālāʻia ai kahi S Corporation e uku ai i nā kālāʻauhau kālā?
No nāʻauhauʻauhau, ua kapaʻia kahi hui S he mea e hele ai i loko o ka hanaʻauhau. ʻO ia hoʻi, ua hāʻawiʻia kaʻauhau o kaʻahahui i nā mea nona nā kālāʻauhau waihona kālā,ʻaʻole naʻeʻo ka hui pono'ī. Ma nāʻano'ē aʻe, ua like keʻano o ka hui pūlālā e like me nā hui.
- ʻO ka mua, hoʻopuka ka hui i kahiʻauhauʻauhau hui ma Form 1120S.
- A laila, hoʻopaʻaʻia nā māhele a kēlā me kēia o ka waihona o ka hui i kahi Lālā K-1.
- ʻIkeʻia nāʻike K-1 no kēlā me kēia mehele ma Line 17 o ka Formerer's Form 1040.
Hoʻohana ka hapanui o nā'āina i kaʻike aupuni e hoʻoholo ai i ka nui o nā uku no ka hoʻoholo'āinaʻauhau'āina.
Pehea e hoʻokuʻuʻia ai nā luna o ka S Corporation?
Hiki i nā mea nona ka S ka ukuʻauhauʻauhau ma muli o kā lākou māhele hoʻoili o ka mana, a ua hōʻikeʻia kēia mauʻauhau ma ko lākou mau Pepa 1040. Eia kekahi lā, inā he $ 100,000 nā waiwai o ka Hui S a he 4 mau mea kuleana, / 4 mahele, e uku nā mea'ai'ē i nāʻauhau ma $ 25,000 i nā waiwai.
Pehea e hoʻokuʻuʻia ai e kahi hui kumukūʻai i ka pāpālua pili pilikia?
E like me ka mea i hōʻikeʻia ma luna nei, nāʻauhau o kaʻahahui e uku i kaʻauhau ma nā uku a lākou i loaʻa mai, mai ka hui pū me ka uku kālā i kauʻia ma luna o ka hui. I kahi hui S,ʻaʻohe auhau i hoʻokauʻia ma kaʻahahui, aʻaʻohe he hapa.
E hoʻokuʻu iā lākou nāʻauhauʻoihana pili waiwaiʻo S Corporation?
He mau mea kuleana nā mea nona nā lālā a loaʻa iā lākou nā uku'ai'ē e like me ka hoʻihoʻiʻana i kā lākou mau waiwai.
Hoʻolimalima nā mea nona ka 'ahahui i kaʻauhauʻauhau maʻamau no kā lākou hāʻawiʻana, akā,ʻaʻole lākou i manaʻoʻia he hana hoʻolimalima iā lākou, no laila,ʻaʻole lākou e uku i kaʻauhauʻauhau no kēia mahele.
Inā lawelawe kekahi o nā mea nona ka uku, loaʻa iā lākou ka uku, mai kaʻauhau FICA (ʻaeʻia kaʻauhau Social Security a Medicare). No laila,ʻaʻole hoʻokauʻia kaʻauhau hana hana ma kēia kāpena K.
Nāʻauhau'ē aʻe i ukuʻia e nā Hui
Hāʻawi ka hui S i nāʻauhau like me nāʻoihana'ē aʻe, e like me:
Nā Taʻina Hana'Aihana
Pono ka'Ahui Hui e uku i kaʻauhau hana no ka uku o nā limahana, me kaʻaeʻana a me ka hōʻikeʻana i nāʻauhau kālā kālepa a me ka Moku'āina, ka uku a me ka hōʻikeʻana i nāʻauhau FICA (Social Security a Medicare), kaʻauhau uku a ka poʻe limahana, a me kaʻauhau hanaʻole.
Kālā Kālā
Inā he hale kūʻai o ka Hui S paha a mea'ē aʻe paha, pono e ukuʻia nāʻauhau waiwai ma kēia waiwai.
Kālā Moku'āina Sales, Excise, a me nā kālepa Franchise
Pono nā hui aupuni e uku i nāʻauhau kūʻai'āina a me nā kālā excise ma keʻano like me nāʻanoʻoihana'ē aʻe. E hoʻopaʻa me kāuʻoihana moku'āina no kaʻike hou aku e pili ana i nāʻauhau kūʻai a me nā excise.
Kālā kālā Franchise / Kālā Moku'āina'Ai'ē /'Ai'ē Kaʻa
Wahi a kekahi e uku i kaʻauhau kaulike, kaʻauhauʻauhau kālā, aiʻole nā pane hōʻai'ē nui o nā hui K i kēlā me kēia makahiki. E hōʻoia me kāuʻoihana moku'āina eʻike ai inā makemake kēia moku'āina i kēia mauʻauhau.