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Tim6129관련링크
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estimate님이 2012-03-16 10:47:46.0에 쓰신글
>안녕하세요
>
>회사의 세금보고를 연장했지만 세금은 납부해야 된다고 해서 estimate 해서 납부하려고 하는데 어떤 form과 함께 납부해야 합니까?
>
>IRS와 State에 모두 납부합니까?
>그리고 언제까지 납부합니까?
>만약 penalty or interest 를 납부해야한다면 어떻게 납부합니까?
>
>감사합니다.
“회사의 세금보고를 연장했지만 세금은 납부해야 된다고 해서 estimate 해서 납부하려고 하는데 어떤 form과 함께 납부해야 합니까? “----->Are you a Scorp/ C corp??? Any corporation will have to make estimated tax payments if it expects to owe more than $500 in tax when it files its return. Form 1120-W allows you to calculate the estimated tax that is owed and the payments that must be made. These payments are made in quarterly installments. Each quarterly period has a specific payment due date and if this is missed then you may be liable for a penalty even if you are due for a refund when you file your income tax return. In the case an S corp, As you can see, an S-corp is a pass-through entity. It does not pay income taxes. You, as the owner/the shareholder, pay income tax on the profits of the corporation on 1120S/Sch K1 of 1120S on your 1040. These income taxes are paid only one time.HOWEVER, as long as the S- corp is paying you wages as an owner/ an EE, as in payroll, taxes (federal withholding and FICA) are withheld from your paychecks. The withheld taxes are sent in to the IRS, and the S corp also matches the FICA withheld from your check. ALL of this (the gross wages + the FICA matching) is deductible to the S corp. In effect, this lowers the amount of income that passes through to you (but you are still taxed on the W2 on your 1040 as said above). These wages are not taxed twice, either. Because the S-Corp income flows to your personal return, you need to use Form 1040-ES to make the estimated payments to the IRS.As your S corp is paying you a salary (which it should as long as it has taxable income) you can also have extra amounts for federal and state tax (i.e, SUTA tax or etc) withheld from your paycheck to cover the tax on the additional income and avoid the whole estimated payment step all together. You don't have to file a 941 until you start paying wages, either to youself or your EE.Once you do start taking a salary you will need to file form 941 ,and you will need to pay both halves of the FICA/MC. Employment taxes must be reported on Form 941, which must be returned on a quarterly basis. You're not really paying double. The combined employer/employee rate is about the same as the self-employment tax. A corporation also has to pay federal unemployment tax, but no deduction is made from EE's wages for this tax. This has to be filed separately on Form 940, which is done annually. Excise tax is a tax paid on the purchase of certain goods, often included in the price. One of the major products on which excise tax is paid is motor fuel, although it is also paid on activities such as highway usage by trucks. There are many different forms for excise tax that may need to be filed by a S corp such as Form 2290.
“IRS와 State에 모두 납부합니까?”---> Yes I guess so as described above.
“그리고 언제까지 납부합니까? “--->Installments are due and payable on April 15, June 15, September 15, and December 15. Corps complete Form 100-ES to report their estimated taxes. If your home state is CA, then, check it with the BOE of CA.
http://www.irs.gov/businesses/small/article/0,,id=110413,00.html
“만약 penalty or interest 를 납부해야한다면 어떻게 납부합니까?”---->..All corps incorporated, qualified, or doing business in CA, whether active or inactive, must make franchise or income estimated tax payments. FTB will assess an estimated tax penalty if your payments are late or if your payments are not for the correct amount. I guess you need to call the IRS at (800) 829-1040 to determine the exact amount of your estimated tax penalty. In addition, request that they calculate any additional interest charges, which the IRS may add to the balance due caused by the penalty. You can make your estimated tax penalty payment online using an online IRS service provider such as Official Payments Corporation or Link2Gov Corporation. Unlike EFTPS, these companies charge a fee, typically a percentage of credit card payments and a flat fee for debit card payments. Payments made before 8 p.m. will be posted to your IRS account the same day. These companies contract with the IRS and do not have access to your IRS account. Therefore, you'll need to get the amount of the penalty from the IRS beforehand. Make a check or money order payable to the Department of Treasury in the amount of the estimated tax penalty plus any applicable interest. Mail it to your local IRS office. If you are unsure which office processes returns for your region, refer to the IRS website.
Visit the IRS Website here: https://www.eftps.gov/eftps/login/loginInitial
>안녕하세요
>
>회사의 세금보고를 연장했지만 세금은 납부해야 된다고 해서 estimate 해서 납부하려고 하는데 어떤 form과 함께 납부해야 합니까?
>
>IRS와 State에 모두 납부합니까?
>그리고 언제까지 납부합니까?
>만약 penalty or interest 를 납부해야한다면 어떻게 납부합니까?
>
>감사합니다.
“회사의 세금보고를 연장했지만 세금은 납부해야 된다고 해서 estimate 해서 납부하려고 하는데 어떤 form과 함께 납부해야 합니까? “----->Are you a Scorp/ C corp??? Any corporation will have to make estimated tax payments if it expects to owe more than $500 in tax when it files its return. Form 1120-W allows you to calculate the estimated tax that is owed and the payments that must be made. These payments are made in quarterly installments. Each quarterly period has a specific payment due date and if this is missed then you may be liable for a penalty even if you are due for a refund when you file your income tax return. In the case an S corp, As you can see, an S-corp is a pass-through entity. It does not pay income taxes. You, as the owner/the shareholder, pay income tax on the profits of the corporation on 1120S/Sch K1 of 1120S on your 1040. These income taxes are paid only one time.HOWEVER, as long as the S- corp is paying you wages as an owner/ an EE, as in payroll, taxes (federal withholding and FICA) are withheld from your paychecks. The withheld taxes are sent in to the IRS, and the S corp also matches the FICA withheld from your check. ALL of this (the gross wages + the FICA matching) is deductible to the S corp. In effect, this lowers the amount of income that passes through to you (but you are still taxed on the W2 on your 1040 as said above). These wages are not taxed twice, either. Because the S-Corp income flows to your personal return, you need to use Form 1040-ES to make the estimated payments to the IRS.As your S corp is paying you a salary (which it should as long as it has taxable income) you can also have extra amounts for federal and state tax (i.e, SUTA tax or etc) withheld from your paycheck to cover the tax on the additional income and avoid the whole estimated payment step all together. You don't have to file a 941 until you start paying wages, either to youself or your EE.Once you do start taking a salary you will need to file form 941 ,and you will need to pay both halves of the FICA/MC. Employment taxes must be reported on Form 941, which must be returned on a quarterly basis. You're not really paying double. The combined employer/employee rate is about the same as the self-employment tax. A corporation also has to pay federal unemployment tax, but no deduction is made from EE's wages for this tax. This has to be filed separately on Form 940, which is done annually. Excise tax is a tax paid on the purchase of certain goods, often included in the price. One of the major products on which excise tax is paid is motor fuel, although it is also paid on activities such as highway usage by trucks. There are many different forms for excise tax that may need to be filed by a S corp such as Form 2290.
“IRS와 State에 모두 납부합니까?”---> Yes I guess so as described above.
“그리고 언제까지 납부합니까? “--->Installments are due and payable on April 15, June 15, September 15, and December 15. Corps complete Form 100-ES to report their estimated taxes. If your home state is CA, then, check it with the BOE of CA.
http://www.irs.gov/businesses/small/article/0,,id=110413,00.html
“만약 penalty or interest 를 납부해야한다면 어떻게 납부합니까?”---->..All corps incorporated, qualified, or doing business in CA, whether active or inactive, must make franchise or income estimated tax payments. FTB will assess an estimated tax penalty if your payments are late or if your payments are not for the correct amount. I guess you need to call the IRS at (800) 829-1040 to determine the exact amount of your estimated tax penalty. In addition, request that they calculate any additional interest charges, which the IRS may add to the balance due caused by the penalty. You can make your estimated tax penalty payment online using an online IRS service provider such as Official Payments Corporation or Link2Gov Corporation. Unlike EFTPS, these companies charge a fee, typically a percentage of credit card payments and a flat fee for debit card payments. Payments made before 8 p.m. will be posted to your IRS account the same day. These companies contract with the IRS and do not have access to your IRS account. Therefore, you'll need to get the amount of the penalty from the IRS beforehand. Make a check or money order payable to the Department of Treasury in the amount of the estimated tax penalty plus any applicable interest. Mail it to your local IRS office. If you are unsure which office processes returns for your region, refer to the IRS website.
Visit the IRS Website here: https://www.eftps.gov/eftps/login/loginInitial
작성일2012-03-17 00:44
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