请问柠檬老师，个人LLC对于liability的防护 没啥效果，那么

对合理避税呢？

 

我想知道，LLC到底有啥用呀？

single member LLC is a disregarded entity

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

付税上没有区别。除非你选择corporate tax status，那么还不如选S corp。

不管做什么，如果你个人和公司账务不分，房子贷款都在你的名下，成立公司有什么免责作用？

 

前几天刚和一个同事聊到这个问题

他哥哥有钱名下有十几栋出租房（multiple family), 没贷款，每个房子都是独立的公司，每年交500刀。

自己的房子立了trust . 反正出事都不在自己身上。

有栋房子离我2021年买的出租房一条街，人家10几万买的我是115万买的，哎，搞不过这些老地主了。

 

普法的好，公私要分是真理，做不到就别玩LLC了。

各州single member LLC 免责规则不一样，除非你在Delaware那样的天堂成立公司...

https://www.wolterskluwer.com/en/expert-insights/what-states-protect-single-member-llcs

 

Changing order protection and asset protection

Single-member LLC asset protection can also be jeopardized if a changing order protection is imposed by a creditor on distributions from the business entity. A charging order is a court-authorized lien that protects non-debtor members of an LLC from being forced into partnership with the owner’s creditor.

However, because a single-member LLC has just one owner, there are no non-debtor members to protect. Subsequently, the business can be liquidated, and the proceeds used to satisfy a judgment claim by the creditor.

Certain states, including Alaska, Delaware, Nevada, South Dakota, and Wyoming, have amended their LLC laws to ensure that single-member LLCs have the same protection from creditors as multi-member LLCs. Meanwhile, in Florida and New Hampshire, LLC laws have been changed to limit the liability protection of single-member LLCs compared with multi-member LLCs.

我问给报税的公司是否可以报office 和部分手机费用，公司说不行，LLC可以。他还说，没有LLC可以报office，

但自住房要depreciation, 没意思。让他搞糊涂了，最后没报。

借贴请问柠檬， LLC持有出租物业，没有W2，如何报税算4点

第一，你有没有配偶拿W-2？

如果你配偶拿W-2，那么你可以靠他的点数拿社保和medicare。不工作配偶可以拿工作配偶的一半社保金。假设夫妻同年龄，同时退休，一个人工作拿他那份社保金，另一个人不工作没有点，可以拿配偶的50%。他们两个人实际上就是拿150%。这个比你自己折腾挣点数强多了。

第二，如果你们两个人都没有点数，记住要拿社保金你要交13.5%的社保税，值得不值得很难说。自己把那个钱省下来扩大投资可能更划算。Medicare你没有点数，可以付钱参加。实际上够点数只有medicare A是免费的，medicare B、D所有人都要交费。所以你要研究自己从租金里面分出来工资，交13.5%的社保税，（另外还要交收入税）值不值。

如果你执意要做，我再回答。

Single member LLC基本跟个人一样。没啥用。我们以前是可以从realty trusts里发1099。

都没点数，还是想做

 

 

找一个payroll service做好了。可以问郭太他们用哪个payroll service。

https://www.pcmag.com/picks/the-best-online-payroll-software

自己查online payroll service收费要多少。用自己的LLC去注册一个employer identification number  

https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online

 

一年发6920可以挣四点。

In 2024, you earn 1 Social Security and Medicare credit for every $1,730 in covered earnings each year. You must earn $6,920 to get the maximum 4 credits for the year.

https://www.ssa.gov/benefits/retirement/planner/credits.html?

 

不想做payroll. 一年发6920怎么操作？

在file tax return时申报6920 as income?

我们就是CPA做的，目前W2是管理公司（2 members)出。一年会计收费（就管理公司）

包file 季报税941，年头1065，W3,940啥的千几左右。

以前是年头从信托发1099....

Single member lLC （就领导名）都是凑在1040上做的,没搞过发工资也不知道能不能搞。

我觉得single member LLC真的很多余，唯一的好处可能是租客去申请welfare 时房东不用透露社安号而用EIN代替吧……

郭太说发1099把你当作独立合同工，也是可以的。

不能直接把rental income (被动收入）转成主动收入（W2 or 1099),要么是

你房子所在的LLC 做1099。 

但single member LLC 我不确定可不可以做1099.

Small corporation file 1065 的可以做。

你以前是1099，现在是W-2？ 为什么换？

1099今天截止？

有不少房子在个人名下，不能做1099.只能成立另外PM to charge all. (W2)

现在信托没做1099了，就是划PM fee 给管理公司

Single member LLC 可以做 S Corp报税？

需要谨慎，single member LLC 给 single member发1099或者工资，不知道可以不可以啊。

https://www.forbes.com/advisor/business/pay-yourself-from-llc/

This approach could also be complex because you have to claim taxes as both the LLC owner and for your work as a contractor (as a sole proprietor or as the owner of a separate LLC). It might make sense if you’re a shareholder in an LLC that you don’t actively work for and want to provide occasional services, but it isn’t a common approach if you own and operate your LLC.

按理说，single member LLC的所有income都要交税。但是rental property single member LLC的income是passive income，即使交税也不能交社保税。而且single member LLC是disregarded entity，不能自己给自己发工资。

另外，如果你和你配偶两个人拥有这个LLC，在community property state（CA，WA，MI，AZ, LA etc 就是地名里面有西班牙或者法文的州）这个算作disregarded entity。在equitable distribution的州（大部分英殖民地和衍生州）这个算作partnership，是可以开工资发1099的。

所以你这个问题需要你透露更多信息。

 

google search: you do not issue your self a Form 1099-MISC.

谢谢老师。

椰子汁冰淇淋。昨天吃的。