S法人としてのLLC-LLC税の仕組み

Dec 18 2014
あなたが有限責任会社を設立する場合、LLC税が適用されます。LLC税について学び、LLCの設立があなたのビジネスに適しているかどうかを調べてください。

LLCを運営するための最後のオプションは、S法人として運営することです。これは、100を超えないものの、複数の所有者/株主がいる場合に実行できます。S法人は、法人とパススルーの組み合わせのようなものです。 LLCの利益には法人所得税は課されないが、自営業税も課されないため、事業体。あなたとあなたの共同所有者がビジネスから利益の一部またはすべてを奪うつもりである場合、S法人としてあなたのLLCを運営することは一般的に良いオプションです[出典:ダール、起業家]。仕組みは次のとおりです。

Like LLCs-as-C-corporations, LLCs-as-S-corporations can make cash payments to owners via wages or dividends. Any wages or salaries paid must be fair -- e.g., the industry standard -- and not an amount artificially high or low. The LLC is also responsible for FICA (Federal Insurance Contributions Act) taxes, such as Medicare and Social Security and other withholding requirements.

年末に、賃金や給与で支払われない現金利益は、配当として所有者/株主に均等に分配されます。配当は受動的配当所得とみなされ、共同所有者の個人所得税申告書に彼らの所得よりも低い税率で課税されます。事業が損失を登録した場合、各共同所有者は、損失の彼女のシェアを彼女の個人所得税申告書に含めます。その後、LLCは1120Sの納税申告書(S法人の米国所得税申告書)を提出します[出典:BizFilings、Dahl ]。

One final point about LLCs as S corporations, which is also true for LLCs as C corporations, is that they can issue stock options and ownership plans, which may be beneficial. But tax law also requires both types of corporations to follow more procedures, such as creating bylaws, holding formal board meetings, taking accurate minutes and so forth.

Taxes are never a simple issue, nor is determining the best structure for your business. If you think forming an LLC will save you money, consult with an expert such as your accountant, who will be able to help guide you.

Originally Published: Dec 18, 2014

Author's Note: How LLC Taxes Work

As a self-employed writer married to an accountant, I let my hubby figure out how I should file my taxes. He went with sole proprietorship, but now I'm wondering if I should create an LLC. We'll have to revisit this issue.

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