Filing Your Business Taxes With Ease

不同类型的商业税

当税收季节到来时，重要的是要了解您提交业务税的选择。IRS对小型企业税的要求可能会或多或少复杂，具体取决于业务实体的类型。例如，有限责任公司税通常非常简单，而处理S Corp税的税款可能会更加复杂，并且需要专业的S Corp纳税申报表。但是，作为S公司的文件可以节省您的税收。同时，如果您的公司是C公司，则需要支付任何合格公司利润的C税率。

Filing a business tax return is part of the annual requirements for managing your small business taxes. Just like your personal tax return, the IRS expects your business to file a business tax return even if your business does not owe taxes.

提交业务税时要记住以下几个关键点，具体取决于您对业务实体的选择：

LLC Taxes

出于税收目的，有限责任公司（LLC）通常被视为“通过”实体或“无视实体”，这意味着您的有限责任公司本身不缴税；所有有限责任公司的利润或亏损都直接“通过”有限责任公司合作伙伴的个人纳税申报表。

However, just because the LLC is a pass through entity does not mean that your LLC does not have to file any tax forms. Your LLC has to file:

如果您的有限责任公司是单一成员有限责任公司，则需要在个人纳税申报表上使用附表C报告您的收入，除非您选择以不同的方式分类，否则您的业务将被征税为独资经营。如果您的LLC中有多个成员，则您的LLC将被视为出于税收目的的合作伙伴关系。如果您是两个成员有限责任公司，并且两个成员都是已婚夫妇，则可以选择选举税收分类为单人会成员或跨成员（Partnepersy）LLC。但是请注意 - 此警告仅适用于九个社区财产：

Alaska is an opt-in community property state that allows the option to choose to make your property community property with your spouse. "Community property" essentially means that property is owned jointly by both spouses and is divided upon death, annulment or divorce.

LLC结构为税收目的提供了一些重要的灵活性；使用LLC，您可以选择将您的LLC文件作为S公司作为税收目的，如下所述

S Corp税

如果您将公司设立为S公司，或者选择将您的LLC档案税作为S公司，则可以具有一些税收优势来减少您的自雇税责任。但是，作为S公司提交的文件需要您提交

S公司, like LLCs, do not have to pay corporate income tax. Instead, the company’s income gets passed through to the owners and is reported on the company owners’ personal income tax returns. The tax treatment of S Corporations is different from LLCs, in that the company owner(s) can choose to pay the members a salary (subject to self-employment taxes) and also assign additional income to be treated as a distribution, which is not subject to self-employment taxes. This can give the owners some flexibility in how they pay themselves from the company’s profits, as well as reduce their self-employment taxes.

Review how the S-Corporation can considerably reduce your self employment tax obligations with our

C公司税

C公司必须缴纳公司所得税。与LLC或S Corporation不同，这种类型的业务结构不是“通过”实体。这意味着您的C公司将被要求缴纳企业收入的税款，然后企业主还必须对企业支付给所有者支付的应税股息缴纳个人所得税。这种情况被称为“双重税”，因为您的公司必须首先缴纳公司所得税，然后您作为企业主必须支付个人所得税。C公司必须提交：

作为C公司的所有者，如果您支付薪水，您还必须根据您的薪水支付个人所得税和FICA预扣（自雇税等）。

提交小企业税可能很复杂，通常需要专业税务顾问的帮助。获得专业的税收帮助通常会在避免昂贵的错误或不遵守IRS规则方面有所作为。考虑到这一点，Incfile与一家经认可的认证公共会计师事务所合作，该公司专门与全国的小型企业主，以帮助您在这个即将到来的税收季节满足您的纳税申请需求。

因为报税季节是右拐角处和有限公司mes swiftly when you're a busy business owner, we wanted to give you access to a CPA to get your personal and business tax returns prepared professionally. If you have a Partnership, S Corporation or a C Corporation, you will have to file a business tax return regardless of whether you have any activity or not in 2016. Those of you who have single-member LLCs might have a filing requirement for the business as well, but that depends on whether you had activity in 2016 and some states required some form of filing regardless of inactivity.