hat
Yon LLC kòm yon modèl estrikti biznis pèmèt pou pwopriyetè miltip, oswa "Manm," ak yon "Managing Manm," yo jwi responsablite limite. Manm Managing lan anjeneral se tèt la figi nan òganizasyon an e ki responsab pou jesyon li a. Pwofi oswa pèt òganizasyon biznis la pase dirèkteman nan deklarasyon taks sou revni pèsonèl Manm lan (IRS Fòm 1040). LLC a ranpli yon Fòm 1065, lè sa a bay lis pwofi peye taks sou chak manm sou Fòm IRS K-1. Yo pa konsidere pwofi nèt LLC a kòm revni ke Manm yo te touche (menm si li kapab pou Managing Manajè kòm yon tretman espesyal "benefis marginal" - gade anba a), epi konsa li pa sijè a taks travay endepandan.
eng
An LLC as a business structure model allows for multiple owners, or “Members,” and a “Managing Member,” to enjoy limited liability. The Managing Member is typically the figure head of the organization and is responsible for it’s management. The profits or losses of the business organization pass directly through to the Member’s personal income tax return (IRS Form 1040). The LLC files a Form 1065, then lists each member’s taxable profit on IRS Form K-1. The net profit of the LLC is not considered to be income earned by the Members (though it can be for the Managing Member as a special “fringe benefit” treatment–see below), and thus is not subject to self-employment tax.