clients that LLCs are akin to lite beer. Remember the lite beer commercials? Same great taste but with half the calories? LLCs work like that. LLCs provide you with all the same great liability protection, but they require only half the red tape. This might all seem irrelevant, but LLCs can make an election to be treated as an S corporation for income tax purposes. Acccordingly, you want to use an LLC as the basis of an LLC in almost all casesùand not a corporation. Mistake #2: Forgetting about the Foreign Corporation Registration Rules Read those tempting advertisements for Delaware or Nevada corporations? The advertisements sound pretty good, but most small businesses shouldnÆt use out-of-state llcs or out-of-state corporations. HereÆs why: If youÆre doing in business in, say, New York, youÆre not going to be able to avoid state taxes by forming your llc or corporation in, say, Nevada. The tax and corporation laws in your state will require you to register your out-of-state, or foreign, llc in the states where your business operates. Those same laws will require you to pay state income taxes in the states where you earn your income. A couple more quick points: Large businesses do like Delaware for a variety of reasonsùmostly having to with how sophisticated the Delaware chancery courts are. But this applies to really big businesses that will litigate in Delawareùnot small businesses. And Nevada does offer corporations a no-income-tax havenùbut you need to set up a real business presence there, with an office, employees, propertyùthe whole enchilada. Mistake #3: Electing to be Treated as a C Corporation A long time ago if you wanted to turn an LLC into an S corporationùbefore July of 2004 as I recallùyou first had to turn it (for tax purposes) into a C corporation. You did this by filing something called an 8832 Entity Classification Election with the IRS service center in Philadelphia. Then, once that entity classification took effect and the LLC was considered a C corporation, you made a second election to have the new C corporation treated as an S corporation. You did this by filing another form called a 2553 with the same IRS service center youÆll later file your corporate return with. This two-steps-to-an-S corporation process was pretty much a disaster. Thankfully, the IRS finally threw its hands up and said you only need to file the S election paper (the form 2553). Some people still want to do it the old, unfortunately. Which
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Mikkila Hair Color, Body Shape, Family Members, Father, Mother, Brother, Sister, Marriage and Affairs
Mikkila Hair Color, Body Shape, Family Members, Father, Mother, Brother, Sister, Marriage and Affairs
Mikkila Hair Color, Body Shape, Family Members, Father, Mother, Brother, Sister, Marriage and Affairs
Mikkila Hair Color, Body Shape, Family Members, Father, Mother, Brother, Sister, Marriage and Affairs
Mikkila Hair Color, Body Shape, Family Members, Father, Mother, Brother, Sister, Marriage and Affairs
Mikkila Hair Color, Body Shape, Family Members, Father, Mother, Brother, Sister, Marriage and Affairs
Mikkila Hair Color, Body Shape, Family Members, Father, Mother, Brother, Sister, Marriage and Affairs.
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