请教LLC的报税问题 - 未名空间MITBBS历史存档

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请教LLC的报税问题

请教LLC的报税问题# Accounting - 会计审计

d*r2011-09-11 07:09

1 楼

突然发高烧,呼吸系统正常(肺,气管,咽喉正常),消化系统正常(排便正常,没有呕吐),儿
医怀疑是病毒,要求验尿,结果意外发现尿有血和蛋白.
烧了一天多,现在刚刚退烧.不过医生没有解释尿血和蛋白质,只是要求过几天再验尿.请
问尿蛋白为trace, 血为2+,说明什么?谢谢
Component Standard Range Your Value Flag
Urine Color Yellow
Urine Appearance Clear
Urine Specific Gravity 1.003 - 1.035 1.022
Urine pH 5.0 - 8.0 5.5
Urine Leukocytes Neg Neg
Urine Nitrite Neg Neg
Urine Protein Neg Trace A
Urine Glucose Neg Neg
Urine Ketones Neg Neg
Urine Urobilinogen 0 - 2 EU/dL Normal
Urine Bilirubin Neg Neg
Urine Blood Neg 2+ A
WBC/HPF 0 - 5 /(hpf) 0-2
RBC/HPF 0 - 2 /(hpf) 5-10
Urine Epithelial Cells 1+
Urine Mucous 1+

s*e2011-09-11 07:09

2 楼

o*c2011-09-11 07:09

3 楼

突然发现是个奇怪的尺寸，35mm*45mm

r*g2011-09-11 07:09

4 楼

【以下文字转载自 LosAngeles 讨论区】
发信人: tiantian777 (9+9=18), 信区: LosAngeles
标题: 爱国的我关于此事件发表个人立场
发信站: BBS 未名空间站 (Sun Oct 27 13:49:32 2013, 美东)
1. Fuck jimmy kimmel
2. Fuck abc
3. Let's all calm down, the last thing we need is more tension between
Beijing and Washington.
4. 如果总领事有意要搞大此事，当地侨领早就开始策划游行的事儿了。既然他们没有
，说明中共希望压掉此事，各位就再等等，不要被当枪手了，
4. 如果民间侨团有组织打算，我会立刻告诉大家，最好不要没有和警局备案就去游行
。

m*j2011-09-11 07:09

5 楼

我朋友注册了LLC,公司就他一个人。如果选成按corporate缴税，分红的收入应该在
1040那里填写？还有就是能随便分红吗？如果不超过盈利，分多少都行吗？我把他起初投入的存货对应记成liability,没有记成equity.这个应该怎么记都行吧。选成corporate缴税就要交公司所得税和分红的个人所得税。如果不选，那么就要交个人所得税和social security tax. 有没有人研究过何种情况下选择何种报税形式交税总额小，还是说选择corporate缴税肯定多。

l*h2011-09-11 07:09

6 楼

要求过几天再验尿 is the right decision.

【在 d**********r 的大作中提到】

: 突然发高烧,呼吸系统正常(肺,气管,咽喉正常),消化系统正常(排便正常,没有呕吐),儿
: 医怀疑是病毒,要求验尿,结果意外发现尿有血和蛋白.
: 烧了一天多,现在刚刚退烧.不过医生没有解释尿血和蛋白质,只是要求过几天再验尿.请
: 问尿蛋白为trace, 血为2+,说明什么?谢谢
: Component Standard Range Your Value Flag
: Urine Color Yellow
: Urine Appearance Clear
: Urine Specific Gravity 1.003 - 1.035 1.022
: Urine pH 5.0 - 8.0 5.5
: Urine Leukocytes Neg Neg

m*s2011-09-11 07:09

7 楼

用原来的护照照签证照随便处理一下就好了，3次了，从没出过麻烦

t*f2011-09-11 07:09

8 楼

You'll need to file form 8832 to elect the single member LLC to be
classified as C corporate. C corporation needs to file its own return,
form 1120. Only dividend distributed by the C corp will be taxed by your
friend on his 1040. There's no specific rule on how much you want to
distribute it as long as it's justified in the LLC AOA. You may also
elect the S corp status, which needs to file 1120S (a flow through entity
return).
Otherwise you can treat the single member LLC as disregarded entity, and
the income will be tax to your friend both on 1040 sch C for income tax
purpose, also subject to tax on the net earnings from self-employment of
the LLC which is treated in the same manner as sole proprietorship.
Reference for you to read further:
http://www.irs.gov/pub/irs-pdf/p3402.pdf
个人觉得S corp最省税了，又不用交social security tax. C corp是double taxation
的, 最不划算。如果觉得paper work麻烦也可以用disregarded entity这个来算，交
social security的税率总比C corp的税率好些。。

r*y2011-09-11 07:09

9 楼

是最小尺寸……用美国护照照片也没问题……

m*j2011-09-11 07:09

10 楼

多谢tictaclf详细的解释。S corporation是个不错的选择。
我结合着tictaclf的讲解，网上找了找相关的文章。
一篇文章，关于LLC 选择什么方式报税最有利，大家有兴趣可以看看。有一个例子里面提到C corporation的dividend征收15%的税，这样对于收入高，个人所得税率高的人来说，C corporation会省税。
http://www.stephenlnelson.com/How-S-corps-save-taxes.htm
选择S corpoarte 如果只有owner在工作，也还是需要给owner发工资.下面的文章有说明
http://draketechnologies.com/LoadNv.php3?r=nvSturgill&f=Article
还有S corporation 有绿卡的外籍人才可以成为股东，这就把许多外国人拒之门外了。

o*c2011-09-11 07:09

11 楼

多谢，看来自己稍微裁剪一下就差不多了

t*f2011-09-11 07:09

12 楼

Please do keep in mind that the 15% qualified dividend rate is phasing out
as the end of 2010. If congress doesn't elect to extend the reduced rate
tax law, C corp dividend will be taxed at the ordinary income rate to the
recipient.
Even with the 15% lower rate, you still have to account for the C corp
income tax that you'll have to pay when file 1120. That's another 15% with
taxable income below 15%, and 25% for up to 75k and 34$ above 100k.
Another option is that if your friend is married, you can put his spouse as
the other shareholder of the LLC. That way it's not longer a single member
LLC, and based on tax rules, it may be taxed as a partnership filing 1065
which the income is flow through and taxed at the shareholder level only.

L*A2011-09-11 07:09

13 楼

直接用2“ 的就可以

【在 o******c 的大作中提到】

: 突然发现是个奇怪的尺寸，35mm*45mm

m*j2011-09-11 07:09

14 楼

多谢tictaclf提醒，还不知道15% qualified dividend rate is phasing out
as the end of 2010.

H*y2011-09-11 07:09

15 楼

我在纽约
直接用2*2的，没人管

【在 o******c 的大作中提到】

: 突然发现是个奇怪的尺寸，35mm*45mm

m*j2011-09-11 07:09

16 楼

还有个问题想请教一下
我朋友公司注册地和我家不在一个州，我在家里为他工作。如果他雇我当员工，那公司应该在哪个州file关于我这个雇员的信息。到时候我报州税的时候，我应该报哪个州的州税。谢谢！

t*f2011-09-11 07:09

17 楼

如果说他请你做employee的话（年底发W-2 instead of 1099给你），公司那边的关于
你薪水的这部分包括employer payroll tax withholding and state income tax
withholding是在你所居住的州来报的。作为employee来说，你的个人所得税也是在你
居住的州报的。
另外你还要考虑的是,公司的state income tax apportionment。 Your employment
will most likely trigger state nexus for the company at the state where you
live in, which means the company will have to file state income tax return
and apportion income to the state where you live. For instance, if your
friend live in Texas and you live in CA, apportionment factor percentage
will need to be determined based on different state rules. CA is use sales,
payroll and property factor to determine CA apportionment factor, but TX
only uses sales to determine based on gross receipts.
It can create some filing complications. To reduce the amount of tax paper
work you'll have to do, it's easier if you are a contractor in which you
perform services to the company and the company will issue 1099 to you at
year end for your compensation. You on the other hand will need to pay
quarterly estimate federal and state income tax to avoid penalty at year end.