????? ???? ????? ???? ?????? ?? ??????. ??? ????? ?? ???????? ???? ????. ?? ????? ???????? ?? ???. ????? ???? ??(Taxable Entity) ? ???? ???? ???? ??? ???, ????? ??? ???? ???? ????. ??? ?????? ??? ??? ? ??? ??? ???? ???? ?? ??? ?? ???? ???? ????? ??. ????? ???? ??? ????? ??? ? ??? ????? IRS? ???? ??? ??.

��???? ??? ?? ????

????? ????? ???? ???? ??? ??? ???? ??? ????? ???, ????? ???? ??? ??? ? ??? ?? ????? ��20,000 ?? ??????? ?? ?? ????? ?? 3? 15???( ??? 9?15?) Form 1065(US Return of Partnership Income)? ?? IRS? ????? ??? ??.

?????? ??? ??? ??? ???? ???? ???? ???? ???? ???? ???? ??? ??? ??. ??? ????? Form 1065? Schedule K-1 ??? ?? ????? ?? ? ?? ??, ???? ? ??, ???? ??? ?? ? ?? ?? ?? ???? ? ????? ????, IRS? ????? ??? ??. ?????? ??? ?? ?? ??? ????? ???? ???? ???? ???? ????? ?? ???? ?? ????, ???? ??? ??? ???? ??? ???? ??? ?? ??? ?? ??.

�� ???? ????

???? ??? ??? ? ???? ??? ??? ???? ??? ?? ??? ???? ????? ??? ??. ? ?? ???? ??? ?? ???? ??? ????. ?? ?? ???? ??? ?? ?????? ????? ??, ???? ??? ?? ??? ??? ??? ??.

?? ?? ??? ????? ???? ?? ???? ??? ??? ?? ??? ???? ?? 4? 15???(??? 10?15?) ????? ??? ??? ??. ???? ?? ??? ??? ????? ???? Form 1040(US Individual Income Tax return)? ????? ??.

?????? ??? ??? ?? ???? ?? ???? ???? ?? ???? ??? ??? ????? ???? ????.

??: ???? ??? ?? ? ????

A? B? ?????? ??????? ?????. A? ?? ��30,000 ?? ? ?? 36??? ????? ??, B? ?? ��20,000 ?? ? ?? 24??? ????? ???. A? ???? ??? 60%, B? ???? ??? 40%? ??? ?????. 2021?? ?????? ��100,000? ??? ???? ???? ??? ?? A?? ��60,000, B?? ��40,000? ?????.

2022?? ?????? ��150,000? ??? ??????, ? ? ��50,000? ??? ??? ??? ??? ??, ��100,000? ????? ????? ???. B? ?? ???? ??? ??? ?????? ��20,000? ??? ?? ??. 2022?? A?? ???? ??? ��60,000(��100,000x60%), B?? ???? ??? ��20,000(��100,000x40% - ��20,000)??.

????? ???? ???? ??? ??? ???? ??? ?? ?????? ????? ??.

A? 2021??��60,000(��100,000x60%), 2022??��90,000(��150,000x60%)? ?????? ????? ??, B? 2021??��40,000(��100,000x40%), 2022?? ��60,000(��150,000x40%)? ?????? ????? ??. ???? ???????? ??? ???? ?? ???? ?????? ??? ??, ???? ?????? ??? ?? ??? ? ?? ??? ??? ?? ????. ????? ???? ??(Taxable Entity)? ???? ???? ??? ??? ???? ???? ??? ??.

???? ? ? ??? Inside ? outside Basis ? ??? ?? ?? ???? ? ???? ?? ????.

??: ?? (213)384-1189

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