请问柠檬老师,个人LLC对于liability的防护 没啥效果,那么

D
DD2020
楼主 (文学峸)

对合理避税呢?

 

我想知道,LLC到底有啥用呀?

柠檬椰子汁
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?

 

吃货99
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。

 

吃货99
普法的好,公私要分是真理,做不到就别玩LLC了。
柠檬椰子汁
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 AlaskaDelawareNevadaSouth 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.

Q
QinHwang
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。

秋天的山野
借贴请问柠檬, LLC持有出租物业,没有W2,如何报税算4点
柠檬椰子汁
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。

M
MrsKwok
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。
秋天的山野
都没点数,还是想做

 

 

柠檬椰子汁
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

 

柠檬椰子汁
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?

 

秋天的山野
不想做payroll. 一年发6920怎么操作?

在file tax return时申报6920 as income?

M
MrsKwok
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……

柠檬椰子汁
郭太说发1099把你当作独立合同工,也是可以的。
M
MrsKwok
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。

柠檬椰子汁
你以前是1099,现在是W-2? 为什么换?
秋天的山野
1099今天截止?
M
MrsKwok
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)
M
MrsKwok
现在信托没做1099了,就是划PM fee 给管理公司
秋天的山野
Single member LLC 可以做 S Corp报税?
柠檬椰子汁
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。

 

秋天的山野
google search: you do not issue your self a Form 1099-MISC.
D
DD2020
谢谢老师。

椰子汁冰淇淋。昨天吃的。

陶笛
如果公司注册在Delaware,但是经营在加州

如果公司注册在Delaware,但是经营在加州,被告的话是按哪边的法律来呢?

谢谢!