Business Structure Selector- chọn loại hình cơ cấu tổ chức kinh doanh

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Business Structure Selector- chọn loại hình cơ cấu tổ chức kinh doanh

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Mẫu này giúp những chủ doanh nghiệp tương lai xác định cơ cấu hợp thức tốt nhất cho doanh nghiêp mới của họ. Xác định cơ cấu tổ chức phù hợp có thể giúp chủ doanh nghiệp làm ăn phát đạt.

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Nội dung Text: Business Structure Selector- chọn loại hình cơ cấu tổ chức kinh doanh

  1. [Company Name] Business Structure Selector [Date] [Company Name] CONFIDENTIAL Gray cells will be calculated for you. You do not need to enter anything in them. Planned number of owners 2 Required protection from personal liability Low Net income for business $350,000 Owner's share of income $175,000 Salary received from business $50,000 Owner's other income subject to self-employment tax $25,000 Owner's marginal tax rate 28% State income tax rate on individual income 5.00% State income tax rate on business income 8.00% 1 of 3 03/25/2009
  2. Limited Liability Sole Proprietorship Partnership Corporation S Corporation Corporation (LLC) Option available? No Yes Yes Yes Yes If no, reason option not available Number of planned owners Election to be treated as corporation? (Yes/No) Yes Business tax return required None Form 1065 Form 1120 Form 1120S Form 1120 Protection from personal liability Low Low High High High Estimated Tax Liability Caused by Business Salary from business N/A $50,000 $50,000 $50,000 $50,000 Business income currently taxable to owners N/A $175,000 $0 $175,000 $0 Percent that is self-employment income N/A 100% 0% 50% 0% Income from business subject to self-employment tax N/A $175,000 $0 $87,500 $0 Business income taxable to business N/A N/A $175,000 N/A $175,000 Individual Tax FICA tax withheld from salary N/A $3,825 $3,825 $3,825 $3,825 Tax on individual tax return: Federal income tax N/A $63,000 $14,000 $63,000 $14,000 Self-employment tax N/A 11,127 0 9,891 0 Tax saved on self-employment tax deduction N/A -1,558 0 -1,385 0 State income tax N/A 11,250 2,500 11,250 2,500 Total individual tax N/A $87,644 $20,325 $86,581 $20,325 Business Tax FICA tax withheld from wages N/A $3,825 $3,825 $3,825 $3,825 Tax on business return: Federal income tax N/A N/A 59,500 N/A 59,500 State income tax N/A N/A 10,000 N/A $10,000 Total tax paid by business N/A $3,825 $73,325 $3,825 $73,325 Tax on future year dividend on personal return: Federal income tax N/A N/A 49,000 N/A 49,000 State income tax N/A N/A 6,250 N/A 6,250 Total tax on individual income N/A $91,469 $79,400 $90,406 $79,400 Total tax on business income $0 $0 $69,500 $0 $69,500 Total tax on combined income N/A $91,469 $148,900 $90,406 $148,900 Effective tax rate — individual income N/A 40.65% 35.29% 40.18% 35.29% Effective tax rate — business income N/A N/A 39.71% N/A 39.71% Effective tax rate — combined income N/A 40.65% 85.09% 40.18% 85.09% 2 of 3 03/25/2009
  3. [Company Name] Tax Calculations [Date] [Company Name] CONFIDENTIAL Gray cells will be calculated for you. You do not need to enter anything into them. Individual Income Tax Rates 35% 33% 28% 25% 15% 10% Self-Employment (SE) Tax Maximum earnings $90,000 Social security tax rate 12.40% Medicare tax rate 2.90% Sole Limited Liability Proprietorship Partnership S Corporation Corporation SE income from business $0 $175,000 $87,500 $0 Other SE income 25,000 25,000 25,000 25,000 Total SE income 25,000 200,000 112,500 25,000 Taxable social security income 23,088 83,115 83,115 23,088 Social security tax 2,863 10,306 10,306 2,863 Medicare tax 670 2,410 2,410 670 Total SE tax 3,532 12,717 12,717 3,532 SE tax from [Company Name] 0 11,127 9,891 0 FICA Tax for Employees and Businesses Maximum earnings $90,000 Social security tax rate 6.20% Medicare tax rate 1.45% Corporate Tax Rate Schedule Of the Total If taxable income is Over But not over Tax is amount over corporate tax Owner's share $0 $50,000 15% $0 $0 $0 $50,000 $75,000 $7,500 + 25% $50,000 $0 $0 $75,000 $100,000 $13,750 + 34% $75,000 $0 $0 $100,000 $335,000 $22,250 + 39% $100,000 $0 $0 $335,000 $10,000,000 $113,900 + 34% $335,000 $119,000 $59,500 $10,000,000 $15,000,000 $3,400,000 + 35% $10,000,000 $0 $0 $15,000,000 $18,333,333 $5,159,000 + 38% $15,000,000 $0 $0 $18,333,333 ——— 35% $0 $0 $0 Total $119,000 $59,500

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