hat
Pou egzanp, Ben te bay lòd yon LLC yo dwe fòme. Li te eli estati taksasyon sosyete C sou fòm 8832 epi li te chwazi yon fen ane fiskal Mas la. Li te gen yon kliyan ki mete yon lòd sizable nan mwa jen ki a nan pwofi de $ 100,000 plis pase biznis li anjeneral ap touche. Ane pwochèn, li pa atann plis $ 100,000 nan revni. Li pa vle frape tèt li nan yon bracket taks pi wo ane sa a pa peye tèt li tout montan lajan an kòm yon salè oswa bonis nan yon ane kalandriye.
eng
For example, Ben ordered an LLC to be formed. He elected C corporation taxation status on the 8832 form and chose a March tax year end. He had a customer who placed a sizable order in June that resulted in profit of $100,000 more than his business usually earns. Next year, he does not expect the additional $100,000 in income. He does not want to bump himself into a higher tax bracket this year by paying himself the entire amount as a salary or bonus in one calendar year.