hat
Bill gen yon biznis swen gazon ak plizyè anplwaye. Li te fòme yon konpayi epi eli estati S la lè li te ranpli yon fòm IRS 2553. Biznis li touche li $ 100,000 pou chak ane. Li peye mwatye nan $ 100,000 yo kòm yon salè ak lòt mwatye a kòm yon distribisyon nan tèt li kòm yon actionnaire nan konpayi an. Se konsa, li peye tèt li ki sa IRS la ta konsidere yo dwe yon salè rezonab, kite a di $ 50,000 pou chak ane. Li peye tèt li $ 2083 sou 15th la ak 30th la nan chak mwa. Li rale kanè chèk li antrepriz ak ekri yon chèk peyab pou tèt li. Sou seksyon memo nan chèk la li ekri mo "Salè a." Li oswa yon sèvis pewòl li anbochaj kalkile ak dedwi taks yo mande yo epi li ekri chèk la nan tèt li pou tout rès la.
eng
Bill has a lawn care business with several employees. He has formed a company and elected the S status by filing an IRS form 2553. His business earns him $100,000 per year. He pays half of the $100,000 as a salary and the other half as a distribution to himself as a shareholder of the company. So, he pays himself what the IRS would consider to be a reasonable salary, let’s say $50,000 per year. He pays himself $2083 on the 15th and the 30th of each month. He pulls out his corporate checkbook and writes a check payable to himself. On the memo section of the check he writes the word “Salary.” He or a payroll service he hires calculates and deducts the required taxes and he writes the check to himself for the rest.