Xa sithetha ngamacandelo, sibhekisela kuhlobo okanye isakhiwo soshishino (umzekelo, i-corporation) ngokuchasene noko ibhizinisi elenzayo (umzekelo, iinkonzo zokucoca ii-carpet).
Amashishini amashishini angaphantsi kweerhafu kwaye kufuneka afake i-tax return. Ezinye iinkampani zoshishino zixutyushwa kwiinjongo zerhafu zombuso ukuba zingabi zihluke kumnikazi wazo. Leyo yimeko kunye neenkampani ezijongene nomntu ongenamkhawulo kunye nabanikazi bodwa. Imali engenayo kunye neengxowanxu ezinxulumene namacandelo anjalo zichazwe ngokubuyela kwerhafu efanayo njengomnini we shishini. Sibiza ezi zixhobo ezingabanjwanga ngenxa yokuba i-IRS "ingayinaki" igama elithile kunye nesakhiwo soshishino.
Iqumrhu elingahoywa liyakwazi ukunyangwa ukuba liphathwe njengokungathi lilungu elihlukile. Oku kwenziwa ngokwenza iCandelo lokuHlulwa kweNyunithi ngokusebenzisa iFomu 8832 nokufakela eli fomu nge-IRS. Injongo yale fomu kukuba ukhethe udidi ngaphandle kohlengahlengiso olungagqibekanga olunikezwa yimithetho yerhafu yomthetho.
Ngokomzekelo, cinga ukuba uJohn ungumnikazi wedwa we-XYZ LLC. Njengenkampani ejongene nomsebenzi ongenamalungu athile, i-XYZ yayiza kuba yinto engekho phantsi.
I-IRS ilindele ukuba uJohn anike ingxelo yengeniso yezoshishino kunye neendleko kwiShedyuli C ebekwe kwifomu yakhe yohlobo lwe-1040. Ngamanye amagama, i-XYZ LLC ithathwa njenge-proprietorship yedwa kuphela. UJohn unokukhetha ukuphatha i-XYZ LLC njengokungathi yinkampani. Ukwenza njalo, uya kufaka ifomu 8832 ukuba akhethe ukukhethwa kwakhe kwi-IRS.
Ngaloo ndlela sihlukanisa phakathi kwamashishini, okuyiyo eyona nto isakhiwo esenziwe phantsi komthetho welizwe, ukusuka kwi-classification tax taxation. Ukudideka kukuba sisebenzisa amagama afanayo kuwo onke amabini.
NgamaColloquially, xa i-akhawunti ikhuluma nge "entities" okanye "inzuzo yenkampani," ibhekisela kwimbuyekezo yentela ngaphandle kwabanye abantu.