which state?

來源: 檸檬椰子汁 於 2023-01-16 12:22:47 [] [博客] [舊帖] [給我悄悄話] 閱讀數 : (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. -紫色風裙- ♀ 給 紫色風裙 發送悄悄話 (0 bytes) () 01/16/2023 postreply 12:33:27

• I should be able to deduct 20k, if I understand it correctly -紫色風裙- ♀ 給 紫色風裙 發送悄悄話 (71 bytes) () 01/16/2023 postreply 13:11:48

• I am not too sure. -檸檬椰子汁- ♂ 給 檸檬椰子汁 發送悄悄話 檸檬椰子汁 的博客首頁 (580 bytes) () 01/16/2023 postreply 14:07:54

• 有3點要注意就可以了。1，750小時的地產相關工作。2，主業是地產工作。3，100小時的親手做的地產工作。 -Runnymede- ♂ 給 Runnymede 發送悄悄話 (166 bytes) () 01/16/2023 postreply 18:34:00

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