[U.S. Company and Tax Accounting] Company Formation and Tax Accounting In the USA
Company Formation in the USA
There are three types
of business formations: private business, partnership, and corporation. In specific,
the private business is sole proprietorship, and the partnership is General
Partnership, Joint Venture, Limited Liability Partnership (LLP), or Limited Partnership,
and the combination of both partnership and corporation is Limited Liability Company
(LLC), and the legal entity as a company is Corporation (C Corporation and S
Corporation).
LLC vs Corporation
Type
|
LLC
|
C Corporation
|
S Corporation
|
Type of Ownership
|
Membership Interests.
|
Shareholder’s Stock
|
Shareholder’s Stock
(Only One class) |
Eligible Owners
|
No restrictions
|
No restrictions
|
U.S. Resident 100 shareholder limit
(No non-individual and no non-resident alien) |
Transfer of Ownership
|
There may be restrictions under certain
state laws.
|
Shares freely transferred
|
Shares can be transferred only to
eligible S corporation shareholders
|
Liability of Owner
|
Limited liability
|
Limited liability
|
Limited liability
|
Tax Treatment
|
No tax on LLC / Tax on Member (pass-through)
|
Tax on C Corporation
|
No tax on S Corporation / Tax on
Shareholder (pass-through)
|
Double taxation between individual and
corporation
|
No
|
Yes
|
No
|
Where to incorporate
Available in all the States
Fee
The One-Time Fee Varies by a State and Type of Business, including:
[DE Special Offer: for Delaware C Corporation or LLC]
* Formation of C Corporation, S Corporation, or LLC in the States
* State Filing Fees
* Article of Incorporation, Bylaws, Operating Agreement, etc.
* First year of Registered Agent fee
* IRS Tax ID (Employer Identification Number, EIN)
* Incorporation and EIN for Approximately 3-4 Weeks
* U.S. Business Bank Account and Corporate Debit Card Opening Support
* EFTPS (Electronic Federal Tax Payment System) Enrollment Support
* ITIN Application Support (if an ITIN applicant is employed by the company)
※ e-File & e-Pay
Procedure
(1) Application/Payment
(2) Setup
Corporation Tax
Accounting in the USA
(1) Federal tax
Category
|
Tax
|
Details
|
Federal Corporate
Income Tax
|
Federal Corporate
Income Tax
|
All businesses must
file an annual federal income tax return. The C-Corporation tax rate is the
flat rate 21% for 2018 (By comparison, the federal personal income tax rate
varies from 10% to 37% for 2018.) Generally, the C-Corporation must file its
income tax return by the 15th day of the 4th month after the end of its tax
year (April 15th) (FYI. by March 15 for S-Corporation and Partnership).
|
Federal Employment
Taxes
|
Federal withholding
income and FICA tax
|
1) Reporting withholding
income and FICA tax
Generally,
employers must report all compensations paid to an employee by filing the
required form(s) to the IRS. You must also report taxes you deposit by filing
Forms 941, 944, and 945 on paper or through e-file. The withholding tax rate
varies depending on a filing status and the FICA (social security and
Medicare taxes) tax rate is each 7.65% for an employer and an employee for
2018.
* Form 941,
Employer's Quarterly Federal Tax Return
* Form 944, Employer’s
Annual Federal Tax Return if received written notification about the Form 944
program
* Form 945, Annual
Return of Withheld Federal Income Tax if you are filing to report backup
withholding
2) Depositing
withholding income and FICA tax
In general, you
must deposit federal income tax withheld, and both the employer and employee
FICA taxes if you’re required to file the forms and your employment tax
liability for the preceding quarter or current quarter is $2,500 or more.
(Exception: $100,000 Next-Day Deposit Rule). There are two deposit schedules,
monthly and semi-weekly depending on $50,000 threshold during the lookback
period.
|
FUTA tax
|
1) Reporting FUTA
tax
Only the employer
pays FUTA taxes (federal unemployment taxes); it is not withheld from the
employee's wages. You must file Form 940 for the current year if you pay the
wages you pay employees who aren't household or agricultural employees and
you paid wages of $1,500 or more to employees in any calendar quarter during
the prior year or the current year, or you had one or more employees for at
least some part of a day in any 20 or more different weeks in the prior year
or 20 or more different weeks in the current year. Generally, you're entitled
to the maximum credit 5.4% for FUTA if you paid your SUTA taxes (state
unemployment taxes) in full on time, and the state isn't determined to be a
credit reduction state.
* Form 940,
Employer’s Annual Federal Unemployment Tax Return
2) Depositing FUTA
tax
Although Form 940
covers a calendar year, you may have to deposit your FUTA tax before you file
your return. If your FUTA tax liability is more than accumulated $500 for the
calendar year, you must deposit quarterly.
|
Federal Report due
dates
Report due dates
|
Paper
|
Electronically
|
1/31
|
Form 940, 941, 943,
944, 945, W-3, W-2, 1096, 1099 with box 7
|
Form 940, 941, 943,
944, 945, W-3, W-2, 1096, 1099 with box 7
|
2/28
|
Form 1096, 1099
without box 7, 8027
|
|
3/31
|
Form 1096, 1099
without box 7, 8027
|
|
4/30
|
Form 941
|
Form 941
|
7/31
|
Form 941
|
Form 941
|
10/31
|
Form 941
|
Form 941
|
Federal Deposit due
dates
Deposit due dates
|
Quarterly Depositor
|
Monthly Depositor
|
Semi-Weekly
Depositor
|
1/15
|
Form 941, 944, 945
|
Form 941, 944, 945
(1) Pay on
Wednesday, Thursday, and/or Friday→ Deposit until the following
Wednesday
(2) Pay on
Saturday, Sunday, Monday, and/or Tuesday
→ Deposit
until the following Friday
|
|
1/31
|
Form 940 if
>$500
|
||
2/15
|
Form 941, 944, 945
|
||
3/15
|
Form 941, 944, 945
|
||
4/15
|
Form 941, 944, 945
|
||
4/30
|
Form 940 if
>$500
|
||
5/15
|
Form 941, 944, 945
|
||
6/15
|
Form 941, 944, 945
|
||
7/15
|
Form 941, 944, 945
|
||
7/31
|
Form 940 if
>$500
|
||
8/15
|
Form 941, 944, 945
|
||
9/15
|
Form 941, 944, 945
|
||
10/15
|
Form 941, 944, 945
|
||
10/31
|
Form 940 if
>$500
|
||
11/15
|
Form 941, 944, 945
|
||
12/15
|
Form 941, 944, 945
|
* Must use Electronic
Federal Tax Payment System (EFTPS)
(2) State tax
i) Corporation State Income
Tax for 2018: Generally, the C-Corporation must file its income tax return by
the 15th day of the 4th month after the end of its tax year (April 15th) (FYI. by March 15 for S-Corporation and Partnership). There are many activities - too many to list here - which create the jurisdictional right for the State to tax, referred to as "nexus". However, if the company is only incorporated in Delaware but does not have any property, payroll or do business (sales, service, leases, etc.) in Delaware then it is not required to be licensed, file gross receipts or income tax returns except for a franchise tax and an annual report with the Delaware Division of Revenue (DOR).
State
|
Rates
|
Remark
|
Annual Report
|
Min. Franchise Tax
|
Alabama
|
6.50%
|
$10
|
$100
|
|
Alaska
|
0%~9.40%
|
$200
|
n/a
|
|
Arizona
|
4.90%
|
$45
|
n/a
|
|
Arkansas (a)
|
1.00%~6.50%
|
$155
|
n/a
|
|
California
|
8.84%
|
$25
|
$820
|
|
Colorado
|
4.63%
|
$10
|
n/a
|
|
Connecticut (b)
|
8.25%
|
$150
|
$200
|
|
Delaware (c)
|
8.70%
|
$50
|
$175
|
|
Florida
|
5.50%
|
$155
|
n/a
|
|
Georgia
|
6.00%
|
$75
|
n/a
|
|
Hawaii
|
4.40%~6.40%
|
$15
|
n/a
|
|
Idaho
|
7.40%
|
$0
|
n/a
|
|
Illinois (d)
|
9.50%
|
$155
|
$25
|
|
Indiana (e)
|
6.00%
|
$35
|
n/a
|
|
Iowa
|
6.00%~12.00%
|
$45
|
n/a
|
|
Kansas
|
4.00%~7.00%
|
$50
|
n/a
|
|
Kentucky
|
4.00%~6.00%
|
$15
|
n/a
|
|
Louisiana
|
4.00%~8.00%
|
$35
|
n/a
|
|
Maine
|
3.50%~8.93%
|
$150
|
n/a
|
|
Maryland
|
8.25%
|
n/a
|
n/a
|
|
Massachusetts
|
8.00%
|
$110
|
n/a
|
|
Michigan
|
6.00%
|
$25
|
n/a
|
|
Minnesota
|
9.80%
|
$45
|
n/a
|
|
Mississippi
|
0.00%~5.00%
|
$35
|
n/a
|
|
Missouri
|
6.25%
|
$20
|
n/a
|
|
Montana
|
6.75%
|
$15
|
n/a
|
|
Nebraska
|
5.58%~7.81%
|
$26
|
n/a
|
|
Nevada
|
0%
|
(c)
|
$650
|
n/a
|
New Hampshire
|
8.20%
|
$150
|
n/a
|
|
New Jersey (f)
|
9.00%
|
$75
|
n/a
|
|
New Mexico (g)
|
4.80%~5.90%
|
$25
|
n/a
|
|
New York
|
6.50%
|
$9
|
n/a
|
|
North Carolina
|
3.00%
|
$25
|
n/a
|
|
North Dakota
|
1.41~4.31%
|
$25
|
n/a
|
|
Ohio
|
0%
|
(c)
|
$25
|
n/a
|
Oklahoma
|
6.00%
|
$0
|
$10
|
|
Oregon
|
6.60~7.60%
|
$275
|
n/a
|
|
Pennsylvania
|
9.99%
|
$340
|
n/a
|
|
Rhode Island
|
7.00%
|
$55
|
n/a
|
|
South Carolina
|
5.00%
|
$0
|
n/a
|
|
South Dakota
|
0%
|
$50
|
n/a
|
|
Tennessee
|
6.50%
|
$20
|
n/a
|
|
Texas
|
0%
|
(c)
|
n/a
|
n/a
|
Utah
|
5.00%
|
$25
|
n/a
|
|
Vermont
|
6.00%~8.50%
|
$35
|
n/a
|
|
Virginia (c)
|
6.00%
|
$150
|
n/a
|
|
Washington
|
0%
|
(c)
|
$69
|
n/a
|
West Virginia
|
6.50%
|
$0
|
n/a
|
|
Wisconsin
|
7.90%
|
$26
|
n/a
|
|
Wyoming
|
0%
|
$52
|
n/a
|
|
D.C.
|
8.25%
|
$400
|
n/a
|
(a) In Arkansas, corporations with net income over
$100,000 pay 5.4 percent on the first $100,000 plus 6.5 percent on the excess
over $100,000.
(b) Rate includes a 10% surtax, which effectively
increases the rate from 7.5% to 8.25%. Surtax is required by businesses with at
least $100 million annual gross income.
(c) Nevada, Ohio, Texas, and Washington do not have a
corporate income tax but do have a gross receipts tax with rates not strictly
comparable to corporate income tax rates. See Table 18 for more information.
Delaware and Virginia have gross receipts taxes in addition to corporate income
taxes.
(d) Illinois’ rate includes two separate corporate income
taxes, one at a 7.0% rate and one at a 2.5% rate.
(e) The tax rate in Indiana will decrease to 5.75% on
July 1, 2018.
(f) Corporations with entire net income greater than
$100,000 pay 9% on all taxable income, companies with entire net income greater
than $50,000 and less than or equal to $100,000 pay 7.5% on all taxable income,
and companies with entire net income less than or equal to $50,000 pay 6.5% on
all taxable income.
Note: In addition to regular income taxes, many states
impose other taxes on corporations such as gross receipts taxes and franchise
taxes. Some states also impose an alternative minimum tax and special rates on
financial institutions
ii) Sales & Use
Tax for 2018: The due date for filing sales & use tax varies by a state.
State
|
State Tax Rate
|
Rank
|
Avg. Local Tax
Rate (a)
|
Combined Rate
|
Combined Rank
|
Max Local Tax
Rate
|
Alabama
|
4.00%
|
40
|
5.10%
|
9.10%
|
5
|
7.50%
|
Alaska
|
0.00%
|
46
|
1.76%
|
1.76%
|
46
|
7.50%
|
Arizona
|
5.60%
|
28
|
2.73%
|
8.33%
|
11
|
5.30%
|
Arkansas
|
6.50%
|
9
|
2.91%
|
9.41%
|
3
|
5.13%
|
California (b)
|
7.25%
|
1
|
1.29%
|
8.54%
|
9
|
2.50%
|
Colorado
|
2.90%
|
45
|
4.62%
|
7.52%
|
16
|
8.30%
|
Connecticut
|
6.35%
|
12
|
0.00%
|
6.35%
|
33
|
0.00%
|
Delaware
|
0.00%
|
46
|
0.00%
|
0.00%
|
47
|
0.00%
|
Florida
|
6.00%
|
16
|
0.80%
|
6.80%
|
28
|
2.00%
|
Georgia
|
4.00%
|
40
|
3.15%
|
7.15%
|
20
|
4.90%
|
Hawaii (c)
|
4.00%
|
40
|
0.35%
|
4.35%
|
45
|
0.50%
|
Idaho
|
6.00%
|
16
|
0.03%
|
6.03%
|
37
|
3.00%
|
Illinois
|
6.25%
|
13
|
2.45%
|
8.70%
|
7
|
4.75%
|
Indiana
|
7.00%
|
2
|
0.00%
|
7.00%
|
22
|
0.00%
|
Iowa
|
6.00%
|
16
|
0.80%
|
6.80%
|
27
|
1.00%
|
Kansas
|
6.50%
|
9
|
2.18%
|
8.68%
|
8
|
4.00%
|
Kentucky
|
6.00%
|
16
|
0.00%
|
6.00%
|
38
|
0.00%
|
Louisiana
|
5.00%
|
33
|
5.02%
|
10.02%
|
1
|
7.00%
|
Maine
|
5.50%
|
29
|
0.00%
|
5.50%
|
42
|
0.00%
|
Maryland
|
6.00%
|
16
|
0.00%
|
6.00%
|
38
|
0.00%
|
Massachusetts
|
6.25%
|
13
|
0.00%
|
6.25%
|
35
|
0.00%
|
Michigan
|
6.00%
|
16
|
0.00%
|
6.00%
|
38
|
0.00%
|
Minnesota
|
6.88%
|
6
|
0.55%
|
7.42%
|
17
|
2.00%
|
Mississippi
|
7.00%
|
2
|
0.07%
|
7.07%
|
21
|
1.00%
|
Missouri
|
4.23%
|
39
|
3.80%
|
8.03%
|
14
|
5.39%
|
Montana (d)
|
0.00%
|
46
|
0.00%
|
0.00%
|
47
|
0.00%
|
Nebraska
|
5.50%
|
29
|
1.39%
|
6.89%
|
25
|
2.00%
|
Nevada
|
6.85%
|
7
|
1.29%
|
8.14%
|
13
|
1.42%
|
New Hampshire
|
0.00%
|
46
|
0.00%
|
0.00%
|
47
|
0.00%
|
New Jersey (e)
|
6.63%
|
8
|
-0.03%
|
6.60%
|
30
|
3.31%
|
New Mexico (c)
|
5.13%
|
32
|
2.54%
|
7.66%
|
15
|
4.13%
|
New York
|
4.00%
|
40
|
4.49%
|
8.49%
|
10
|
4.88%
|
North Carolina
|
4.75%
|
36
|
2.20%
|
6.95%
|
24
|
2.75%
|
North Dakota
|
5.00%
|
33
|
1.80%
|
6.80%
|
26
|
3.50%
|
Ohio
|
5.75%
|
27
|
1.40%
|
7.15%
|
19
|
2.25%
|
Oklahoma
|
4.50%
|
37
|
4.41%
|
8.91%
|
6
|
6.50%
|
Oregon
|
0.00%
|
46
|
0.00%
|
0.00%
|
47
|
0.00%
|
Pennsylvania
|
6.00%
|
16
|
0.34%
|
6.34%
|
34
|
2.00%
|
Rhode Island
|
7.00%
|
2
|
0.00%
|
7.00%
|
22
|
0.00%
|
South Carolina
|
6.00%
|
16
|
1.37%
|
7.37%
|
18
|
3.00%
|
South Dakota
(c)
|
4.50%
|
37
|
1.90%
|
6.40%
|
31
|
4.50%
|
Tennessee
|
7.00%
|
2
|
2.46%
|
9.46%
|
2
|
2.75%
|
Texas
|
6.25%
|
13
|
1.92%
|
8.17%
|
12
|
2.00%
|
Utah (b)
|
5.95%
|
26
|
0.82%
|
6.77%
|
29
|
2.65%
|
Vermont
|
6.00%
|
16
|
0.18%
|
6.18%
|
36
|
1.00%
|
Virginia (b)
|
5.30%
|
31
|
0.33%
|
5.63%
|
41
|
0.70%
|
Washington
|
6.50%
|
9
|
2.68%
|
9.18%
|
4
|
3.90%
|
West Virginia
|
6.00%
|
16
|
0.37%
|
6.37%
|
32
|
1.00%
|
Wisconsin
|
5.00%
|
33
|
0.42%
|
5.42%
|
44
|
1.75%
|
Wyoming
|
4.00%
|
40
|
1.46%
|
5.46%
|
43
|
2.00%
|
D.C.
|
5.75%
|
-27
|
0.00%
|
5.75%
|
-41
|
0.00%
|
(a)
City, county and municipal rates vary. These rates are weighted by population
to compute an average local tax rate.
(b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1.25%), Utah (1.25%), Virginia (1%), we include these in their state sales tax.
(c) The sales taxes in Hawaii, New Mexico, North Dakota, and South Dakota have broad bases that include many services.
(d) Special taxes in local resort areas are not counted here.
(e) Salem County is not subject to the statewide sales tax rate and collects a local rate of 3.3125%. New Jersey’s average local score is represented as a negative.
(b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1.25%), Utah (1.25%), Virginia (1%), we include these in their state sales tax.
(c) The sales taxes in Hawaii, New Mexico, North Dakota, and South Dakota have broad bases that include many services.
(d) Special taxes in local resort areas are not counted here.
(e) Salem County is not subject to the statewide sales tax rate and collects a local rate of 3.3125%. New Jersey’s average local score is represented as a negative.
iii)
State
|
State Withholding
Income tax
|
State Unemployment
Tax (SUTA)
|
Workers
Compensation
|
# of LITJbyS
|
Alabama
|
Yes
|
Yes
|
Yes
|
4
|
Alaska
|
n/a
|
Yes
|
Yes
|
|
Arizona
|
Yes
|
Yes
|
Yes
|
|
Arkansas
|
Yes
|
Yes
|
Yes
|
|
California
|
Yes
|
Yes
|
Yes
|
1
|
Colorado
|
Yes
|
Yes
|
Yes
|
5
|
Connecticut
|
Yes
|
Yes
|
Yes
|
|
Delaware
|
Yes
|
Yes
|
Yes
|
1
|
Florida
|
n/a
|
Yes
|
Yes
|
|
Georgia
|
Yes
|
Yes
|
Yes
|
|
Hawaii
|
Yes
|
Yes
|
Yes
|
|
Idaho
|
Yes
|
Yes
|
Yes
|
|
Illinois
|
Yes
|
Yes
|
Yes
|
|
Indiana
|
Yes
|
Yes
|
Yes
|
92
|
Iowa
|
Yes
|
Yes
|
Yes
|
280
|
Kansas
|
Yes
|
Yes
|
Yes
|
485
|
Kentucky
|
Yes
|
Yes
|
Yes
|
210
|
Louisiana
|
Yes
|
Yes
|
Yes
|
|
Maine
|
Yes
|
Yes
|
Yes
|
|
Maryland
|
Yes
|
Yes
|
Yes
|
24
|
Massachusetts
|
Yes
|
Yes
|
Yes
|
|
Michigan
|
Yes
|
Yes
|
Yes
|
23
|
Minnesota
|
Yes
|
Yes
|
Yes
|
|
Mississippi
|
Yes
|
Yes
|
Yes
|
|
Missouri
|
Yes
|
Yes
|
Yes
|
2
|
Montana
|
Yes
|
Yes
|
Yes
|
|
Nebraska
|
Yes
|
Yes
|
Yes
|
|
Nevada
|
n/a
|
Yes
|
Yes
|
|
New Hampshire
|
Yes
|
Yes
|
Yes
|
|
New Jersey
|
Yes
|
Yes
|
Yes
|
1
|
New Mexico
|
Yes
|
Yes
|
Yes
|
|
New York
|
Yes
|
Yes
|
Yes
|
4
|
North Carolina
|
Yes
|
Yes
|
Yes
|
|
North Dakota
|
Yes
|
Yes
|
Yes
|
|
Ohio
|
Yes
|
Yes
|
Yes
|
848
|
Oklahoma
|
Yes
|
Yes
|
Yes
|
|
Oregon
|
Yes
|
Yes
|
Yes
|
2
|
Pennsylvania
|
Yes
|
Yes
|
Yes
|
2978
|
Rhode Island
|
Yes
|
Yes
|
Yes
|
|
South Carolina
|
Yes
|
Yes
|
Yes
|
|
South Dakota
|
n/a
|
Yes
|
Yes
|
|
Tennessee
|
Yes
|
Yes
|
Yes
|
|
Texas
|
n/a
|
Yes
|
Yes
|
|
Utah
|
Yes
|
Yes
|
Yes
|
|
Vermont
|
Yes
|
Yes
|
Yes
|
|
Virginia
|
Yes
|
Yes
|
Yes
|
|
Washington
|
n/a
|
Yes
|
Yes
|
|
West Virginia
|
Yes
|
Yes
|
Yes
|
4
|
Wisconsin
|
Yes
|
Yes
|
Yes
|
|
Wyoming
|
n/a
|
Yes
|
Yes
|
|
D.C.
|
Yes
|
Yes
|
Yes
|
* # of LITJbyS (Number
of Local Income Tax Jurisdictions by State)
(3) Recordkeeping
IRS requires that everyone in business keep records and supporting business documents. You may choose any recordkeeping system suited to your business that clearly shows your income and expenses whose transactions are made in your business books (for example, accounting journals and ledgers). You must keep supporting business documents about income, purchase, expense, and asset for 3 to 7 years if a certain situation applies to you.
Keeping good records is very important to your business. Good records will help you do the following:
i) Monitor the progress of your business
ii) Prepare your financial statements
iii) Identify sources of your income
iv) Keep track of your deductible expenses
v) Keep track of your basis in property
vi) Prepare your tax returns
vii) Support items reported on your tax returns
The following tax information is for your reference, and is not legally binding.
[미국법인과 세무회계] 미국법인설립과 미국법인세무회계
미국법인설립
미국 회사 형태는 개인사업자, 파트너쉽, 법인으로 크게 세가지 유형이 존재합니다. 세부적으로 개인사업자는 Sole Proprietorship의 형태가 있고 파트너쉽은 General Partnership, Joint Venture, Limited Liability Partnership (LLP), Limited Partnership의 형태가 있습니다. 또한 파트너쉽과 법인의 혼합인 Limited Liability Company (LLC), 법인인 Corporation (C Corporation과 S Corporation)의 형태가 있습니다.
LLC와 Corporation 비교
법인설립장소
모든 주(States) 가능
수수료
다음사항을 포함한 모든 절차: 주(State)/법인형태별 수수료 상이
[DE Special Offer: USD 500 for Delaware C Corporation or LLC]
* 모든 주별 C Corporation, S Corporation, 또는 LLC 법인설립
* 주정부 신고수수료
* 정관, 부속정관, 운영합의서 등
* 첫해 등록대리인(Registered agent) 수수료
* IRS Tax ID (Employer Identification Number, EIN)
* 법인설립과 EIN 수령까지 예상소요기간 (3-4 Weeks)
* 미국 법인은행계좌 개설 및 법인체크카드 발급 지원
* EFTPS (Electronic Federal Tax Payment System) 등록 지원
* ITIN 신청 지원 (ITIN 신청자가 해당 회사에 고용된 경우)
※ e-File & e-Pay
절차
(1) 신청/지불
(2) 설립
미국법인세무회계
(1) 연방세
연방 신고마감일
연방 적립(Deposit)마감일
* 반드시 Electronic Federal Tax Payment System (EFTPS)를 사용해야 합니다.
(2) 주정부세
i) 주정부 법인세 (2018년도 기준): 일반적으로 C-Corporation은 과세년도가 끝난 다음해 4번째달 15일까지 법인세를 신고해야합니다 (4월 15일) (참고. S-Corporation, Partnership은 3월 15일까지). 만약 회사가 Delaware에 법인을 설립만하고 자산, 급여 또는 판매, 서비스, 리스등 비즈니스 활동들을 하지 않는다면 해당 회사는 Delaware 주정부에 라이선스를 등록하거나 총매출세 또는 주정부 소득세 신고를 요구받지 않습니다 (단, 프랜차이즈 세금과 연차보고서는 제외).
(a) Arkansas에서는 기업의 net income이 $100,000이하 대해서는 5.4% 과세하고 $100,000초과분에 대해서는 6.5% 과세.
(b) 세금요율은 surtax 10%를 포함 (실질적으로 세금요율을 7.5%에서 8.25%으로 증가시킴). Surtax는 총수익이 적어도 $100 million인 기업에게 적용됨.
(c) Nevada, Ohio, Texas, Washington는 주정부 소득세는 없지만 상대적으로 세율이 높지 않은 총매출세가 있음 (Table 18 참고). Delaware와 Virginia는 주정부 소득세와 더불어 총매출세가 있음.
(d) Illinois의 요율은 두가지 다른 법인소득세를 포함함(7.0%와 2.5%).
(e) Indiana의 세율은 2018년7월1일 5.75%로 줄임.
(f) 총 net income이 $100,000 보다 큰 기업은 모든 과세소득에 9%를 과세, 총 net income이 $50,000보다 크고 $100,000 이하인 기업은 모든 과세소득에 7.5%과세, 총 net income이 $50,000이하인 기업은 모든 과세소득에 6.5%과세
Note: 정규소득세와 더불어 많은 주정부는 총매출세와 프렌차이즈세와 같은 기타 세금을 기업에 부과함. 몇몇 주정부는 금융기관에 최저한세와 특별세를 부과하기도 함.
ii) Sales & Uses Tax for 2018: sales & use tax 신고기한은 주별로 상이합니다.
(a) City, County, Municipal 요율은 상이함. 본 요율은 평균 지방세율을 구하기 위해 인구대비하여 가중치를 두고 책정함.
(b) 세개의 주는 주정부 레벨에서 의무적이고 해당주에 전부 적용되는 Local sales taxes를 부과함: California (1.25%), Utah (1.25%), Virginia (1%), 이 세율을 해당 주정부 sales tax에 포함시킴.
(c) Hawaii, New Mexico, North Dakota, South Dakota의 sales taxes는 많은 서비스에 과세할 수 있는 확장된 과세항목 포함.
(d) Local 리조트 지역의 특별세는 미포함.
(e) Salem County는 statewide sales tax 요율에 적용받지 않고 3.3125%의 local 요율만 징수함. New Jersey의 평균 Local 숫자는 마이너스로 나타남.
iii) 주정부 고용세금 (2018): 주정부 고용세금 신고기한은 주별로 상이합니다.
* #of LITJbyS (Number of Local Income Tax Jurisdictions by State)
iv) 기타세금의무: 기타세무의무는 미국법인이 설립된 주정부에 따라 각기 다른 세무회계의무를 추가로 요구받을 수 있습니다.
(3) 장부기장
IRS는 사업의 장부기장(Recordkeeping)과 증빙서류(Supporting business documents)준비를 의무화하고 있습니다. 장부기장은 수익과 비용의 처리과정을 회계분개장 또는 원장으로 보여줘야하며 증빙서류는 수익, 구매, 비용, 자산 등에 대해서 보통 3~7년까지 보관하고 있어야 합니다.
장부기장과 증빙서류와 같은 기록을 잘 유지하는 것은 사업을 운영하는데 있어서 매우 중요합니다. 적절한 기록은 다음과 같이 회사 업무에 도움을 줄 것입니다.
i) 사업상황 점검 (Monitor the progress of your business)
ii) 재무제표 준비 (Prepare your financial statements)
iii) 원천소득 확인 (Identify sources of your income)
iv) 공제가능비용 확인 (Keep track of your deductible expenses)
v) 자산가액 확인 (Keep track of your basis in property)
vi) 세무신고 준비 (Prepare your tax returns)
vii) 세무기록 준비 (Support items reported on your tax returns)
출처: IRS, tax foundation
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