b*****d
发帖数: 62 | 1 本人在加州，有全职工作，有绿卡，业余时间炒股还做些IT/software consultant/
contractor的工作（跟全职工作不相关）。想自己成立个公司，主要是想有些tax
benefit，但又不想搞太麻烦的paperwork。最近在板上考古了一下，有以下问题请各位高人
指教。
1. 是不是成立LLC比S-Corp对我更合适？
2. 当LLC taxed as a S-Corp时，难道就可以像S-Corp一样将所谓dividend减去只交
salary的税？还是这只意味着tax pass-through，而LLC的net revenue仍都是taxable的？另外当LLC taxed as a S-Corp时，还需要很多paperwork and pay tax/fill out forms as you go, just like an S-Corp?
谢谢！ |
B*D
发帖数: 5016 | 2 llc和s 都是passthrough tax
没有c那样的double tax
你用llc默认的报税形式即可
但是不太明白，你所谓的tax benefit是指啥？能解释一下么？
位高人
taxable的？另外当LLC taxed as a S-Corp时，还需要很多paperwork and pay tax/
fill out forms as you go, just like an S-Corp?
【在 b*****d 的大作中提到】
: 本人在加州，有全职工作，有绿卡，业余时间炒股还做些IT/software consultant/
: contractor的工作（跟全职工作不相关）。想自己成立个公司，主要是想有些tax
: benefit，但又不想搞太麻烦的paperwork。最近在板上考古了一下，有以下问题请各位高人
: 指教。
: 1. 是不是成立LLC比S-Corp对我更合适？
: 2. 当LLC taxed as a S-Corp时，难道就可以像S-Corp一样将所谓dividend减去只交
: salary的税？还是这只意味着tax pass-through，而LLC的net revenue仍都是taxable的？另外当LLC taxed as a S-Corp时，还需要很多paperwork and pay tax/fill out forms as you go, just like an S-Corp?
: 谢谢！
|
b*****d
发帖数: 62 | 3 net income of an s-corp can be paid in the form of salary, which goes
through taxable payroll, and dividend, which is not taxable.
【在 B*D 的大作中提到】
: llc和s 都是passthrough tax
: 没有c那样的double tax
: 你用llc默认的报税形式即可
: 但是不太明白，你所谓的tax benefit是指啥？能解释一下么？
:
: 位高人
: taxable的？另外当LLC taxed as a S-Corp时，还需要很多paperwork and pay tax/
: fill out forms as you go, just like an S-Corp?
|
B*D
发帖数: 5016 | 4 在payroll上的，你还要交payroll tax
分红是直接pass through到你的个人income 里面来tax
啥叫做not taxable？
和你不成立公司相比省税在哪里？？
【在 b*****d 的大作中提到】
: net income of an s-corp can be paid in the form of salary, which goes
: through taxable payroll, and dividend, which is not taxable.
|
d******u
发帖数: 663 | 5 Inc公司是不是省税？门槛高不？
【在 B*D 的大作中提到】
: 在payroll上的，你还要交payroll tax
: 分红是直接pass through到你的个人income 里面来tax
: 啥叫做not taxable？
: 和你不成立公司相比省税在哪里？？
|
m******g
发帖数: 1103 | |
L*1
发帖数: 11537 | 7 S-Corp: less tax, more paper work
LLC: simpler but pay more tax
In your situation, you probably do not have much choice but go with LLC,
which you can report all profit from your business as income and pay the
~15% tax (social security and medicare).
Technically, you can do S Corp, which saves you tax, because you can
report part of the profit as salary and the rest as dividend. The
dividend is not subject to the 15% tax. However, since you have a full
time job, IRS is very sensitive to this and
【在 b*****d 的大作中提到】
: 本人在加州，有全职工作，有绿卡，业余时间炒股还做些IT/software consultant/
: contractor的工作（跟全职工作不相关）。想自己成立个公司，主要是想有些tax
: benefit，但又不想搞太麻烦的paperwork。最近在板上考古了一下，有以下问题请各位高人
: 指教。
: 1. 是不是成立LLC比S-Corp对我更合适？
: 2. 当LLC taxed as a S-Corp时，难道就可以像S-Corp一样将所谓dividend减去只交
: salary的税？还是这只意味着tax pass-through，而LLC的net revenue仍都是taxable的？另外当LLC taxed as a S-Corp时，还需要很多paperwork and pay tax/fill out forms as you go, just like an S-Corp?
: 谢谢！
|
p***e
发帖数: 472 | 8 If LLC but choose to tax as a S-corp, will it be different from S-corp in
terms of tax?
You mentioned for people have another full-time job, IRS is very sensitive
if it's S-corp. Can you explain why? If LLC but taxed as S-corp, will it
be the same situation?
Sorry for the laundry questions, thanks a lot!
【在 L*1 的大作中提到】
: S-Corp: less tax, more paper work
: LLC: simpler but pay more tax
: In your situation, you probably do not have much choice but go with LLC,
: which you can report all profit from your business as income and pay the
: ~15% tax (social security and medicare).
: Technically, you can do S Corp, which saves you tax, because you can
: report part of the profit as salary and the rest as dividend. The
: dividend is not subject to the 15% tax. However, since you have a full
: time job, IRS is very sensitive to this and
|
h***n
发帖数: 1600 | 9 If LLC but choose to tax as a S-corp, will it be different from S-corp in
terms of tax?
The answer: same. |
b*******e
发帖数: 6389 | 10 其实很多时候LLC和C-Corp收税差不多，前者是15.3%的self-employment tax，后者是
15%的dividend tax（今年后跟personal income tax一个税率了）再加corp income
tax。corp income tax略高于personal income tax，但expense是不交税的，这其实少
交了不少税。S-Corp要给自己发工资，多的部分也跑不掉dividend tax。 |
s******g
发帖数: 654 | 11 Take this course. It is only $169.
Spend 9 ~ 18 hours. Then you should understand this concept.
http://www.calcpa.org/Public/Products/ProductDetails.aspx?ProductID=TSCBOL09
Tax Strategies for the California Business: From Start Up to Dissolution
Format: Self-Study Online
Fee: $109.00 members, $169.00 non-members
VP Fee: $98.00
Major Topics:
•California tax considerations for all business types
•When the S corporation is the better choice over the LLC
•Tax traps associated with use of the LLC
•Filing the final return for both federal and state purposes
•California/federal differences that impact the liquidation process
•Who does what in a liquidation and when it is appropriate for an
accountant to handle the dissolution process.
•The role the Secretary of State's office plays in the dissolution
transaction
•How to relocate a business to another state
Designed For: All tax professionals, including accountants, attorneys,
enrolled agents and their professional staff who are involved in preparing
and filing California income tax returns.
Objectives:
•Understand tax treatment of different business entities in California.
•Learn how to prepare the final tax return.
•Review and learn how to handle the dissolution process. |
s*******y
发帖数: 260 | 12 加州S-Corp要交1.5%的state tax on net income，LLC如果gross receipts超过25w也
会有additional LLC fees。其实选哪种entity，还要看你的net profit是多少。
位高人
taxable的？另外当LLC taxed as a S-Corp时，还需要很多paperwork and pay tax/
fill out forms as you go, just like an S-Corp?
【在 b*****d 的大作中提到】
: 本人在加州，有全职工作，有绿卡，业余时间炒股还做些IT/software consultant/
: contractor的工作（跟全职工作不相关）。想自己成立个公司，主要是想有些tax
: benefit，但又不想搞太麻烦的paperwork。最近在板上考古了一下，有以下问题请各位高人
: 指教。
: 1. 是不是成立LLC比S-Corp对我更合适？
: 2. 当LLC taxed as a S-Corp时，难道就可以像S-Corp一样将所谓dividend减去只交
: salary的税？还是这只意味着tax pass-through，而LLC的net revenue仍都是taxable的？另外当LLC taxed as a S-Corp时，还需要很多paperwork and pay tax/fill out forms as you go, just like an S-Corp?
: 谢谢！
|
s*******y
发帖数: 260 | 13 BTW，S-corps, in general, pay distributions（not dividends）, and the
distributions paid by an S-corp to its shareholders are not taxable to the
shareholders（但是net income is taxable to the shareholders，这两个可以是不
同的数目）。
还有，S-corp需要每年file自己的tax return。如果是LLC，只有一个member的话，可
以跟个人税一起报（disregarded entity）。 |
