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

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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Business Structure Selector- chọn loại hình cơ cấu tổ chức kinh doanh[Company Name]Business Structure Selector[Date][Company Name] CONFIDENTIALGray cells will be calculated for you. You do not need to enter anything in them.Planned number of owners 2Required protection from personal liability LowNet income for business $350,000Owners share of income $175,000Salary received from business $50,000Owners other income subject to self-employment tax $25,000Owners 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 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 ownersElection to be treated as corporation? (Yes/No) YesBusiness tax return required None Form 1065 Form 1120 Form 1120S Form 1120Protection from personal liability Low Low High High HighEstimated Tax Liability Caused by BusinessSalary from business N/A $50,000 $50,000 $50,000 $50,000Business income currently taxable to owners N/A $175,000 $0 $175,000 $0Percent 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 $0Business income taxable to business N/A N/A $175,000 N/A $175,000Individual TaxFICA tax withheld from salary N/A $3,825 $3,825 $3,825 $3,825Tax 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 $20,325Business TaxFICA tax withheld from wages N/A $3,825 $3,825 $3,825 $3,825Tax 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 $73,325Tax on future year dividend on personal return: Federal income tax N/A N/A 49,000 N/A 49,000 State income tax ...