차근차근 재무 공부 기록장

LLC is a hybrid. it has some traits of a corporation and some of a partnership.- separate legal entity from its owners(members)- LLC members are not personally liable for the obligations of the business  * Limited partnership, one or more general partner has unlimited personal liability for partnership debts and obligations- Tax purpose: two or more owners > partnership, unless election to C cor..

Taxable year Required tax year The same tax year of more than 50% of partners Optional tax year 1)Valid business purpose (natural business year) : for the last 3 consecutive years, gross receipts of the last 2months are at least 25% of annual gross receipts 2) Up to 3 months deferral (9/30, 10/31, 11/30 if required tax year is 12/31) Due date - March 15th, Form 1065 - Extension separate form sho..