А как выводится прибыль из LLC?

Mic · Post by **Mic** » 27 Mar 2006 20:25

С предпринимательством понятно - там деньги как бы твои. А как в LLC? Платится себе зарплата? А когда платятся налоги с зарплаты, каждый месяц или раз в год? Или как-то кроме зарплаты?

DanielMa · Post by **DanielMa** » 27 Mar 2006 21:09

LLC is a partnership for tax purposes. So you are supposed to file a partnership tax return each year. You cam make capital distributions to the members of LLC, or pay a salary to yourself.

If LLC is a single-owner LLC, then it is treated just like a sole-proprietorship and the income is just included on your tax return.

ElinaSF · Post by **ElinaSF** » 27 Mar 2006 22:23

You cannot pay salary to a partner because partner/member is not an employee. Partner can have a draw, but will pay taxes (income and self-employment) on net income reported on K-1.

Mic · Post by **Mic** » 27 Mar 2006 23:08

Теперь понятно.
Спасибо!

DanielMa · Post by **DanielMa** » 28 Mar 2006 01:30

ElinaSF wrote:You cannot pay salary to a partner because partner/member is not an employee. Partner can have a draw, but will pay taxes (income and self-employment) on net income reported on K-1.

A partner can be an employee, although most of the time there is no benefit of being an employee.

ElinaSF · Post by **ElinaSF** » 28 Mar 2006 02:52

Partner can have a guarantee payment, but he is not and employee for partnership vs. shareholder/officer in corporation-employee of corporation (getting W-2)

DanielMa · Post by **DanielMa** » 28 Mar 2006 03:58

ElinaSF wrote:Partner can have a guarantee payment, but he is not and employee for partnership vs. shareholder/officer in corporation-employee of corporation (getting W-2)

Partner can also be an employee. IRC 707(a)(1).

ElinaSF · Post by **ElinaSF** » 28 Mar 2006 04:15

"707 (a): Partner not acting in capacity as partner" Are we talking about this?

DanielMa · Post by **DanielMa** » 28 Mar 2006 05:02

ElinaSF wrote:"707 (a): Partner not acting in capacity as partner" Are we talking about this?

Yes. If a partner performs services not acting in his capacity as a partner, he can be potentially treated as an employee.

ElinaSF · Post by **ElinaSF** » 28 Mar 2006 05:46

I hope you agree that this kind of situation rather unusual then usual in ordinary course of business and in majority of cases partners become partners to act as partners.

kostia00 · Post by **kostia00** » 28 Mar 2006 05:54

В большинстве hedge funds, partners are also employees and get regular salary. The dividends/capital gain distributions are pure gravy.