which state?

来源: 柠檬椰子汁 于 2023-01-16 12:22:47 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (2585 bytes)

Joint Ownership of LLC by Spouse in Community Property States

Rev. Proc. 2002-69 addressed the issue of classification for an entity that is solely owned by husband and wife as community property under laws of a state, a foreign country or possession of the United States.

If there is a qualified entity owned by a husband and wife as community property owners, and they treat the entity as a:

  • Disregarded entity for federal tax purposes, the Internal Revenue Service will accept the position that the entity is disregarded for federal tax purposes.
  • Partnership for federal tax purposes, the Internal Revenue Service will accept the position that the entity is partnership for federal tax purposes.

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies

 

https://www.irs.gov/businesses/small-businesses-self-employed/election-for-married-couples-unincorporated-businesses#:~:text=A%20qualified%20joint%20venture%20is,be%20treated%20as%20a%20partnership.

 

所有跟帖： 

• Michigan. Thanks. -紫色风裙- ♀ 给 紫色风裙 发送悄悄话 (0 bytes) () 01/16/2023 postreply 12:33:27

• I should be able to deduct 20k, if I understand it correctly -紫色风裙- ♀ 给 紫色风裙 发送悄悄话 (71 bytes) () 01/16/2023 postreply 13:11:48

• I am not too sure. -柠檬椰子汁- ♂ 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (580 bytes) () 01/16/2023 postreply 14:07:54

• 有3点要注意就可以了。1，750小时的地产相关工作。2，主业是地产工作。3，100小时的亲手做的地产工作。 -Runnymede- ♂ 给 Runnymede 发送悄悄话 (166 bytes) () 01/16/2023 postreply 18:34:00

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