n**********g
发帖数: 84 | 1 我现在是F1（OPT） 开了一个SMLLC，我知道我不能领工资，但是我可以雇人来manage
公司，我可以
拿分红。
我想问的是，如何才能让我公司的收入按照我的passive income （分红）来报税呢？ |
s******g
发帖数: 654 | 2 Pay officer's compensation and report W-2 and W-3 in the year end. Report
owner's dividend income in form 1120. However, some state does not conform
with IRS. Then you may need to file LLC tax return for state tax. If the LLC
member fails to meet Material Participation Tests. Then it will be subject
to Self-employement income.
http://www.calt.iastate.edu/briefs/CALT%20Legal%20Brief%20-%20LLC%20and%20LLP%20members%20not%20per-se%20passive%20limited%20partners.pdf
The tests are exclusive and provi |
n**********g
发帖数: 84 | 3 谢谢skyenyang的回复！！
我还有几个问题：
1. Material Participation Test 是谁来评估的呢？
2. 公司的收入情况如何汇报呢？ IRS是怎么确定我报的金额是否属实，我报的种类（
比如是
passive income）是否属实？是否需要专业的人来记账监督？
3. 如果我雇的人在中国，我需要file他的W-2吗？
4. 如果雇佣的人是contractor呢，需要file W-2吗？
5. 开公司是不是一定要有payroll呢？
谢谢！
Report
conform
the LLC
subject
%20LLC%20and%20LLP%20members%20not%20per-
se%20passive%20limited%20partners.pdf
【在 s******g 的大作中提到】
: Pay officer's compensation and report W-2 and W-3 in the year end. Report
: owner's dividend income in form 1120. However, some state does not conform
: with IRS. Then you may need to file LLC tax return for state tax. If the LLC
: member fails to meet Material Participation Tests. Then it will be subject
: to Self-employement income.
: http://www.calt.iastate.edu/briefs/CALT%20Legal%20Brief%20-%20LLC%20and%20LLP%20members%20not%20per-se%20passive%20limited%20partners.pdf
: The tests are exclusive and provi
|
s******g
发帖数: 654 | 4 It is IRS auditor's call. Depends on your every single accounting record/
transaction.
http://www.irs.gov/businesses/small/article/0,,id=99921,00.html
http://www.allbusiness.com/government/1011453-1.html
You can go to see a local CPA/tax lawyer office or call the IRS and
give them your company's information and what you want to do. They will
answer it clearly.
IRS:
Telephone Assistance for Businesses:
Toll-Free, 1-800-829-4933
Hours of Operation: Monday – Friday, 7:00 a.m. – 10:00 p.m. your loca |
