Types of Business Entities and How They Work

If you’re starting your own business, or even if you’ve been in business for a while, you may be wondering what your options are for structuring your company. There are a number of types of business entities, each of which works in different ways. Choosing the right one for your company may be the single…

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Partnerships and Pass-through Entities: What Do You Do?

Question: Jane is a Partner in a partnership with a July 31 year end. What information does she use to calculate the Sec. 199A deduction she claims on her 2018 Form 1040, U.S. Individual Income Tax Return? Short Answer: Jane uses the information from her partnership Schedule K-1, Partner’s Share of Income, Deductions, Credits, etc., for the year ended…

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How Organizations Are Classified as Partnerships

An unincorporated organization with two or more members is generally classified as a partnership for federal tax purposes if its members carry on a trade, business, financial operation, or venture and divide its profits. However, a joint undertaking merely to share expenses is not a partnership. For example, co-ownership of property maintained and rented or…

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What Entity is Right for You and Your Business?

Starting your own business can be both challenging and rewarding. You want to make sure you get off on the right foot by choosing the type of entity that’s right for you and your business. To help you make the best possible choice, here are some factors to consider along with which business entity might…

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Sole Proprietor vs LLC: 7 Things You Need to Know

When you first make the decision to go into business for yourself, it’s an exciting moment. You’re probably not thinking about all the logistics and little business decisions you’ll have to make along the way. It’s a moment for celebration, not for practical planning—but very quickly, reality hits. As a business owner, you have responsibilities,…

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What Most Frustrates Me About Startups!

One of the services my firm offers is assistance in Entity Selection for startups. This is usually when we talk about various options available for the incorporator and what type of entity would be the best fit for the start-up in terms of liability exposure, record-keeping, and tax filing. This meeting usually results in setting…

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Business Entity Selection and Tax Consequences of Converting

For this post, Brandon Rains, founder of the Rains Laws Firm and an expert on business formation, espouses his observations about business structure changes and I address the income tax reporting requirements of those changes therein. Generally speaking there are five choices when it comes to business structure and income reporting requirements: Sole Proprietorship (IRS…

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The Best Legal Structure When Buying an Existing Franchise

Purchasing an existing franchise helps reduce risk. Rather than vetting a franchise with the hope that it thrives in your specific region, the current operator has already proven the model in the region. It’s running, operating, and hopefully making substantial profits. Whenever you purchase an existing business, franchise, or other, there are many moving pieces…

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Which Business Entity Type is Right for My Small Business?

Should I opt for an LLC? Or would an S corporation suit my needs better? What about the C corporation? These questions are asked so often by entrepreneurs. That’s because many start out as either sole proprietors or in partnerships, and there comes a time when it’s appropriate—and more beneficial—to establish a formal entity structure…

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LLC or Corporation: What’s Better?

Many entrepreneurs just starting a business or considering changing their current business’ structure come to us wondering: What’s the difference between an LLC and Corporation? Which one is a better option for me? It’s an understandable question, and an important decision to make for the success of your business. This post will explain what you…

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