Detail Tax Practice Corner   Oleh:  Johnson, Debra M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 5 (May 2012), page 60. Topik: S Corporations; Corporate Taxes; Compensation Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Besides its single level of taxation as a pass-through entity, an advantage of an S corporation over a C corporation is that a shareholder's share of the corporation's net income is not considered self-employment earnings and therefore is not subject to self-employment tax (13.3% in 2011 and 2012). This treatment is in contrast to that of a general partner, LLC member, or sole proprietor, for whom net earnings from self-employment include any trade or business income and a partner's distributive share of income from a trade or business carried on by the partnership (Sec. 1402(a)). However, if the S corporation shareholder provides services to the S corporation, he or she must receive an adequate or reasonable amount of compensation for these services. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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