需要谨慎,single member LLC 给 single member发1099或者工资,不知道可以不可以啊。

来源: 2024-01-31 08:40:41 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

https://www.forbes.com/advisor/business/pay-yourself-from-llc/

This approach could also be complex because you have to claim taxes as both the LLC owner and for your work as a contractor (as a sole proprietor or as the owner of a separate LLC). It might make sense if you’re a shareholder in an LLC that you don’t actively work for and want to provide occasional services, but it isn’t a common approach if you own and operate your LLC.

按理说,single member LLC的所有income都要交税。但是rental property single member LLC的income是passive income,即使交税也不能交社保税。而且single member LLC是disregarded entity,不能自己给自己发工资。

另外,如果你和你配偶两个人拥有这个LLC,在community property state(CA,WA,MI,AZ, LA etc 就是地名里面有西班牙或者法文的州)这个算作disregarded entity。在equitable distribution的州(大部分英殖民地和衍生州)这个算作partnership,是可以开工资发1099的。

所以你这个问题需要你透露更多信息。