s****e
发帖数: 175 | 1 请问有没有人这样做过？我律师说没有问题。想看看这里有没有成功的先例。先谢谢了
。 | r******s
发帖数: 925 | 2 那你通过什么身份被雇佣呢？EAD?
【在 s****e 的大作中提到】
: 请问有没有人这样做过？我律师说没有问题。想看看这里有没有成功的先例。先谢谢了
: 。
| f******s
发帖数: 983 | 3 没绿卡，自己成立lcc，不能给自己发工资，只能是分红 | s****e
发帖数: 175 | 4 是通过EAD.
Salary Payments In an LLC
Perplexed by what you can deduct and what you can't in a limited liability
company? Our Tax Expert helps you make heads or tails of how to handle those
all-important salary payments to your members.
By Laura A. Collins | July 10, 2000
Q: In an LLC, if one or more of the members is paid a salary, does the
salary count toward the distribution to the members at year-end, or are the
salaries considered an expense which reduces the net profit to be
distributed?
A: It depends. (Don't you love it when your trusted tax advisor or attorney
gives you that answer?) LLCs are probably the most popular form of corporate
structure going right now. They offer limited liability protection without
the double taxation of a regular corporation.
LLCs are generally treated like partnerships as flow-through entities for
tax purposes. Rather than partners, however, LLCs have members. In the
context of this column, I'll use the term LLC instead of partnership and
member instead of partner. An LLC is not subject to taxes; instead, the
income attributable to each member is subject to taxes in that member's tax
return. Herein lies the complexity of dealing with a partnership or LLC.
Generally, regular payments for services rendered by a member should be
treated as "guaranteed payments" by an LLC. Guaranteed payment is a specific
term in the Internal Revenue Code, which is defined as payments to a
partner in his or her partner capacity for services or the use of capital if
determined without regard to the income of the partnership. The courts have
determined that a partner is acting in his or her capacity as a partner
when he performs services that are ongoing and integral to the business of
the partnership.
What all that gobble-de-goop means is that any regularly scheduled payment
to a member of an LLC for services rendered that is not predicated on the
LLC's income, such as in the case of salary, should be treated as a
guaranteed payment.
The good news for the LLC is that guaranteed payments are deductible by the
LLC as business expenses and the net profit of the LLC is reduced by that
amount. The bad news for the member receiving the guaranteed payment is that
the payment is treated as ordinary income.
As ordinary income, guaranteed payments aren't subject to income tax and
FICA tax withholding as a salary would be; instead, guaranteed payments are
subject to estimated income taxes and self-employment taxes. What this means
is that the LLC saves on FICA taxes but the member has to carry the burden
of self-employment taxes.
Another important consideration is if premiums for health insurance are paid
by the LLC on behalf of a member for services rendered, then those premiums
are also treated as guaranteed payments. Guaranteed payments have other
ramifications relative to the member's capital account in the LLC (
especially if the LLC is losing money) that are beyond the scope of this
column. Seek help from your tax advisor to sort out all the intricacies in
your situation.
Some folks have tried to get around the guaranteed payment rules by using
distributions from an LLC instead. Distributions are generally made relative
to prior or current year's earnings, or in liquidation of a member's
interest or the LLC, whereas guaranteed payments are made irrespective of
earning considerations. Cash distributions are generally treated as a return
of the member's capital or previously taxed income. It gets complicated at
this point. Using cash distributions to pay salary exposes you to the risk
that the IRS may reclassify the distribution as a guaranteed payment and
subject the payments to self-employment taxes, penalties and interest.
LLCs allow significant flexibility and benefits for small businesses. Be
careful, however, to avoid misclassifying salary payments to members as cash
distributions, because reclassification by the IRS could prove to be quite
a headache.
Laura A. Collins is a CPA and freelance writer with more than 18 years'
experience in finance and taxation. She writes from her home in Greensboro,
North Carolina. | s****e
发帖数: 175 | | d*******n
发帖数: 2078 | 6 如果自己成立的llc，正常情况下，没有给自己发工资的，因为LLC的好处是所有盈利，
自动变成你的工资收入，成为你私人保税的一部分。
如果为了自己给自己发工资成立公司，最好是成立 corp。
当然LLC给自己发工资也没有问题，要交15%的employment tax。
those
the
【在 s****e 的大作中提到】
: 是通过EAD.
: Salary Payments In an LLC
: Perplexed by what you can deduct and what you can't in a limited liability
: company? Our Tax Expert helps you make heads or tails of how to handle those
: all-important salary payments to your members.
: By Laura A. Collins | July 10, 2000
: Q: In an LLC, if one or more of the members is paid a salary, does the
: salary count toward the distribution to the members at year-end, or are the
: salaries considered an expense which reduces the net profit to be
: distributed?
| s****e
发帖数: 175 | | c**2
发帖数: 8496 | 8 theoretically possible. (for I-140 approved and I-485 pending 180 days
change job to self-employment)
but I don't know any reallife example. | s*******e
发帖数: 3042 | 9 There is a famous ID named 'unitednations' on immgrationvoice.org and
immigration.com. He passed his 485 interview with self employment. I can't
find that post any more but you can search.
【在 c**2 的大作中提到】
: theoretically possible. (for I-140 approved and I-485 pending 180 days
: change job to self-employment)
: but I don't know any reallife example.
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