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궁금이~님이 2012-02-29 11:57:28.0에 쓰신글
>주식회사를 설립 작년에 설립 했지만 거래 실적이 전혀 없었습니다. 3월 중순 까지 파일 해야하는걸로 알고 있는데 뭘 어떻게 시작 해야할지 모르겠습니다. 거래내역이 전혀 없는데 궂이 돈을 들여서 파일 안하고 직접 하는 방법이 있는지 알고 싶습니다.
>작년에 회사 인컴 전혀없고 렌트는 매달 지불했습니다.


“주식회사를 설립 작년에 설립 했지만 거래 실적이 전혀 없었습니다. 3월 중순 까지 파일 해야하는걸로 알고 있는데 뭘 어떻게 시작 해야할지 모르겠습니다.” ------>Is your corp an S corp or a reg C corp?? Since S corp profits and losses pass through to shareholders individually, states generally require that your state S corp income tax return is submitted according to regular calendar year due dates. The regular due date for calendar year filers is April 15; however, be sure to contact your State Department of Revenue to verify the due date of your state S corp tax return, as all state taxation rules are created and enforced independently. if you file late, there's a $195/month penalty - even if no tax is due; because it's a corp. All corps need to file every year regardless of income. You also need to file to pay the state fees as well.
 “거래내역이 전혀 없는데 궂이 돈을 들여서 파일 안하고 직접 하는 방법이 있는지 알고 싶습니다. 작년에 회사 인컴 전혀없고 렌트는 매달 지불했습니다.”----> I think that some people can handle them alone. Other folks need professional help. I am not sure what your situation is; because the tax code is so complicated, more than 60% of American taxpayers have professionals do their tax returns. Aslong as you are prepared to deal with the complexity of the federal code for C-corp tax return, then you may file your C-corp return alone. Even though electronic filing has made mathematical errors less likely, many taxpayers still need or want assistance. So, it depends on your personal situation. Preparing the S-Corporation tax return, IRS Form 1120S, is not hard, but it is not easy either. If the company has accurate bookkeeping, then preparing Form 1120S can be straightforward.  If your corp is an S corp, then you as an offficer owner of an S Corp are not required to a take a salary if you do not have the revenue or profit to sustain this salary. So, do not worry if you have not taken a salary. You can pass the entire loss (expenses incurred as the incorporation fees) that is taken on Schedule K-1, through to your individual tax return.So, you need to file a return even if you have no revenue or expenses.  Whether you do or don't, you should anyway.  Get a form, put a bunch of zeros on it, sign it, and mail it in .it shouldn't take any time at all.  So, I guess only you know if you understand how to prepare an S-corp tax return. The IRS only requires that a tax return be filed, it is up to you to decide who prepares it. S corps do not have to pay national corporate income tax, but it is required that they file an s corp tax return, which is the form 1120S that reports the profits and losses incurred by the business. Then the shareholders are provided with K-1 forms, and they have to account the figures of their tax returns. Consider the number of hours that you will take to figure out how compared to the cost of a tax preparer to do it for you. As a C corp, you should file the Federal 1120  if for no other reason then having a net operating loss carry fwd for furture years if you plan on staying in business. Second, you my have a "Franchise Tax" due on the state level. A franchise tax is a right to do business tax. This is EVEN if you have Zero income. In California there is a Franchise Tax of $850, I guess, for the taxpayers first year of biz. This is even if there is no income at all.You can use corp tax return software to file your corp return yourself;
http://www.taxact.com/products/state1120S_overview.asp