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A S公司oration May Help You Save a Lot in 税收

如果你’熟悉那里的不同类型的企业,您’ve probably heard 某事 about an S公司oration 要么 “S-Corps”。也许朋友或同事告诉您他们的一些好处,也许您’甚至考虑制作一个。在做之前’重要的是要了解 为什么 S-Corp可能对其所有者如此有利—以及为什么您仍然不想做一个。

什么 is an S公司?

许多人认为“S” in “S-Corporation” stands for “Small Business”. While it’s true that S公司orations are fairly popular with small business owners even after the advent of limited liability companies, the “S”实际上是指《国内税收法》第1章的S小节。同样,“C” in “C Corporation”指的是第C章。’请务必注意差异,因为我们’本文将同时讨论两者。

要了解什么是S公司,您应该首先了解什么是C公司。 C公司(或C公司)是本身就是不同的应税实体的企业。这意味着,当C公司收到收入时,C-Corp将按公司税率对该收入支付税款,而剩下的一切都属于C-Corp。 C-Corp don的所有者’在C-Corp以股息形式将其支付给他们之前,不会看到任何钱款,届时所有者将以其个人税率对相同收入缴税。这称为双重征税。它’在商业世界中非常独特,因为您可以建立的几乎所有其他类型的商业都有“pass-through” taxation. With 直通 entities (e.g., sole proprietorships, partnerships, and 有限责任公司 s taxed as either), the profits and losses pass through the business to its owner(s). The business itself does not pay taxes on that 收入. The 收入 is only taxed a single time, which, as you can imagine, usually results in some substantial tax savings. (For a better understanding of C公司s and 为什么 you might still consider one, see our other article: Return of the C公司)

To answer the question at hand, an S公司oration is, at its core, a C公司 with 直通 taxation and some unique limitations. As with 独资 要么 a partnership, the profits and losses of an S公司oration pass right through to its owners — the S公司oration itself isn’t subject to 收入 tax. This is true of many other 直通 entities (e.g. sole proprietorships, partnerships, and certain 有限责任公司 s), but S公司orations have one big advantage that other 直通 entities don’t.

超级警察可以节省自雇税

One of the biggest reasons a business owner chooses to form an S公司oration (or an 有限责任公司 taxed as one) is the reprieve from self-employment taxes. As the owner of 独资, partnership, 要么 有限责任公司 taxed as either, you 不能 be employed by your own company in the traditional sense. When your company receives taxable 收入, it passes through to you as the owner and you 必须 pay tax on it — not simply 收入 税,但也有自雇税。自雇税包括雇主’s and employee’社会保障税的一部分(纳税人的前132,900美元中的12.4%’的工资,小费和净收入)和医疗保险(占纳税人的2.9%’的工资,小费和净收入,无限制)。简而言之,自雇税占净收入的前132,900美元的15.3%和任何其他净收入的2.9%。这是您可能要缴纳的所有联邦,州和地方所得税和特许经营税的补充。您可以想象,所有这些加起来很快。

By contrast, if you own an S公司oration, you can and, generally speaking, 必须 如果您受雇于您的公司’为公司利益或代表公司重新提供任何服务— and the company 必须 pay you a 合理工资 in exchange. This typically applies to all but the most passive of owners (i.e. silent partners/shareholders). When an S-Corp owner is employed by their company, the company pays the employer portion of the Social Security and Medicare taxes (often referred to as “FICA”税),而所有者则从员工的工资中预扣员工部分“reasonable salary”。公司超过薪水的任何收入仍会转嫁给所有者,但这些超额收入均不需缴纳自雇税。

为了说明这种情况,让’s说您创办了一家小型营销公司。几年后,’财务状况良好,该公司的净收入为1,000,000美元,’re paying yourself a 合理工资 of $100,000 per year. The S公司 would pay you $100,000 and would also pay its share of the 国际汽联 taxes totaling 7.65% of the salary it paid you —在这种情况下,为$ 7,650。作为薪水的接收者,您将向员工支付’这些税款中,通过正常工资扣除扣除的部分也等于7.65%(或$ 7,650)。在这种情况下,支付的社会保障和医疗保险税总额为100,000美元工资的15.3%,即15,300美元,其中7,650美元由公司支付 在之上 100,000美元的薪水。剩下的净利润为892,350美元 业主无需支付任何额外的自雇税.

Compare this to the owner of a different type of 直通 entity, such as a disregarded single-member 有限责任公司 . The 有限责任公司 in this instance 不能 pay its owner a salary. If it were to receive $1,000,000 in net earnings in a year, its owner would need to pay social security taxes equal to 12.4% of the first $132,900 of 收入 (the maximum amount of 收入 subject to social security taxes) and a 2.9% tax for Medicare on the entire $1,000,000, resulting in Social Security and Medicare taxes totaling $45,479.60, more than three times as much as the owner of an S公司oration in a similar situation. The cost savings are pretty apparent, and they make S公司orations a pretty appealing bargain for many small to mid-sized businesses —特别是拥有超过一个所有者或股东的公司。

超级警察 are Complicated, and Require Significantly More Paperwork

While the tax savings can be pretty sizable, an S-Corp has a few notable drawbacks that you should be aware of when choosing your business entity. First, there are limits on who can form an S公司oration (or own an 有限责任公司 electing to be taxed as one). An S-Corp may have no more than 100 shareholders and 不能 be owned by another corporation, a partnership, 要么 non-resident alien. Those limits might seem simple enough at first, but they can throw a real wrench into the process of bringing on investors 要么 selling your company one day.

Another sticking point with S公司orations is what the definition of a “reasonable salary”是。显然,如果S-Corp每年赚取$ 1,000,000并向其所有者支付$ 10,’s clearly an unreasonable salary and 可以 be considered tax evasion, a crime punishable by up to $100,000 in fines and 5 years in prison. But what about the above example where the owner of an S-Corp is taking a $100,000 salary on $1,000,000 of 收入? Is 10% a 合理工资? Probably not, but it 可以 取决于所有者提供的服务的性质。此问题是所有税法中最激烈的诉讼之一,’没有确定这些薪水的捷径和答案。

Yet another reason many folks avoid S公司orations is their complexity. 如果你 own a disregarded single-member 有限责任公司 , the profits and losses pass through to you automatically — you just report them on your personal Form 1040 every year. 如果你 have an S-Corp (or an 有限责任公司 taxed as one), the company will typically need to file a Form 1120S (U.S. Income Tax Return for an S公司oration), a Form 1120S Schedule K-1 (Shareholder’s收入分成,扣除额,抵免额等,表格940(雇主)’的年度联邦失业税申报表,表格941(雇主)’s Quarterly Federal Tax Return), and you as an owner/shareholder will typically need to file a Form 1040ES quarterly for your estimated payments in addition to your Form 1040 every year. (For more on how 直通 entities deal with 收入 taxes, see our other article: Do I have to file 收入 taxes if I have a 直通 entity?)

然后’s just for federal taxes. State taxation of S公司orations can be tricky and will often involve 特许权税 as a roundabout way to tax the value of S公司orations without taxing “income”。加上一些年度报告和良好的公司手续,最终结果是许多人的行政梦night。

什么’s the takeaway?

Forming an S公司oration (or an 有限责任公司 taxed as one) might be a good idea if your company can afford to pay its owners a regular, 合理工资 and still have enough earnings left over to result in a big self-employment tax savings. Some business owners might prefer to avoid the complexity and the hassle of an S-Corp, especially if the business is starting out small 要么 if the owner doesn’t anticipate the business growing significantly. Some business owners choose to convert to an S公司oration a few years after the business is formed —一个通常很困难但通常可以管理的过程。如果你’如果不确定哪个企业适合您,最好的选择就是咨询知识渊博的企业或税务专家,他们可以帮助您完成“Pros and Cons”每个选择。

Here at Law 4 小本生意, we specialize in helping people start business of all different shapes and sizes. Give us a call today and let us help you find the right path for you and your business.

Law 4 小本生意, P.C. (L4SB)。现在有一点法律可以在以后节省很多。一种 弹弓 公司。

4条评论

  • I’m对于标题为“节”的最后一段感到困惑“S-Corps可以节省自雇税”。对于2018年的社会保障税评估(双方均为12.4%)仅适用于前128,400美元,对吗?仅对全部金额(双方为2.9%)征收Medicare税。因此,总SE税将接近45,000美元,而不是本文所述的153,000美元,对吗?

    Also, in your example the S公司 owner takes a salary of $100k and the remaining, roughly $900k, is taken in distribution. Is this 10% salary vs 90% distribution ratio going to raise some red flags with the IRS?

    • 嗨,杰里米,

      这些都是很好的问题,而你’对社会保障税的收入限制非常正确(尽管该限制现在为2019年的132,900美元)。一世’ve重新运行数字并更新文章。差异仍然很大,但不如整个净收入要按15.3%的税率缴纳自雇税那样大。

      您的第二个问题非常有趣,与S Corp所有者非常相关,而且并非巧合,很难回答。什么是或不是’t a “reasonable salary”是税法中最常见的诉讼问题之一。没有明确和容易遵循的标准或公式,并且全国法院在做出裁决时没有采用统一的标准。他们确实考虑了许多相同的情况,包括所有者-雇员的资格,所有者-雇员的工作的性质,程度和范围,公司的规模和复杂性,雇员-所有者的工资与公司的收入和所有者采取的分配,可比工作/职位的补偿,支付给公司的薪水’其他雇员,以及前几年支付给所有者雇员的补偿金。分配与工资的比率为90/10’工资本身不合理,肯定会引起一些警告,并需要作出很好的解释。您需要考虑的其他一些事项是’向您的其他员工支付比您更多的薪水,尤其是他们的工作’这样做的重要性或复杂性降低了,您可以’薪水比您的生活方式通常所要求的要少— especially if you’重新弥补股息/分配的差额。

      再次感谢你。

      – Ian

  • 嘿,伊恩。我有一个问题问你。一世 ’我已经是自由作家超过10年了。在从事Gig经济之前,我就从事Gig经济。甚至有一段时间,我付钱给分包商,并用可笑的基本雇主软件向自己的雇主提交1099s(//www.1099-etc.com/)。但是最近几年,我的年收入略有下降–主要是因为我当时’不能像平常一样工作。无论如何,我去申请了房屋贷款,该官员说很难从过去的收入中获得信贷,因为既然承销商认为我的收入是“business 收入”下降的事实将是一个危险信号。你知道这种类型的问题吗–needing to show growth to get a loan tied to your 营业收入–创建S-corp使公司变得更好或更坏?谢谢!

    • 你好爱丽丝,

      谢谢你的问题!不幸的是,放贷人很难筹集资金’自己会或将会赢得谁的内部标准’t give loans to. I’m happy to give you a bit of info on the financial implications of forming a Subchapter S公司oration compared to 独资 要么 单人有限责任公司和 how using an S公司 might change the nature of your 收入. Before going into those financial implications, it’首先要指出的是,如果您’当前设置为 独资,你不是’享受独特法人实体(如有限责任公司)的任何责任保护,并且一定要考虑成立 某事 保护您和您的资产免于潜在的责任。

      当你 ’re now finding out, the 收入 you receive as the owner of a less formal 直通 entity (e.g., sole proprietorship, single-member disregarded 有限责任公司 , partnership, 要么 multi-member 有限责任公司 taxed as a partnership) is not considered 收入 from wages 要么 salary. Instead, it’作为个人纳税人转移给您的营业收入。它可能会与您的其他收入以相同的税率征税,但是它的性质有所不同,并且可能会受到某些抵消性抵扣,’通常不适用于您的工资或薪水。不幸的是,这些商业实体 不能 向所有者支付工资或薪水— the IRS will not recognize that 收入 as wages 要么 salary no matter what you call it, and you 不能 issue a Form W-2 calling that 收入 a salary. Similarly, most lenders will recognize that 收入 as 营业收入.

      输入不起眼的Subchapter S公司oration(或“S Corp” for short). An S公司 has one defining feature that sets it apart from other 直通 entities: it 必须 pay wages/a salary to its service-providing owners. Please note my use of the word “must” in that sentence, as it is perhaps the single greatest complication for owners of small S公司s with inconsistent 收入. While I talked at some length about the tax benefits of the S公司 in this very article, for your purposes, it’s worth noting that the salary the S公司 pays you would be considered wages 要么 salary and would be reflected on a Form W-2 that the S公司 (or 有限责任公司 taxed as one) 必须 issue you each year. Any 收入 received by the company in excess of that salary would be 营业收入 and would be separately reported by the S公司 on its tax return —和你的。从理论上讲,您可以将W-2拿到贷方作为工资/薪水的证据,贷方可能认为这是一种更稳定的收入形式。或者,鉴于您对公司的所有权,他们可能不会。贷款人有些不可预测。

      希望对您有所帮助,并祝您在申请住房贷款时好运!

      – Ian

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