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The topics and opinions express in the following show are
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solely those of the hosts and their guests and not
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those of W FOURCY Radio. It's employees are affiliates. We
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make no recommendations or endorsements for radio show programs, services,
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or products mentioned on air or on our web. No
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liability explicitor implies shall be extended to W FOURCY Radio
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or it's employees are affiliates. Any questions or comments should
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be directed to those show hosts. Thank you for choosing
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W FOURCY Radio.
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Barry G.
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Fouler EA brings you tax Talk for you right here
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on W four CY Radio.
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And Talkboard TV.
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As an enrolled agent and a national leader in tax
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resolution as well as Trucker bookkeeping and tax planning.
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With over thirty years of experience.
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Barry will break down taxes, bookkeeping, tax planning, and tax
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relief for individuals and businesses just like you. So let's
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have some tax Talk for you with your hosts.
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Barry G. Foul Hey, it's another great day. Welcome here
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to tax Talk for you again. Hey. Connect with us
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at tax Talk for you dot com. You can also
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connect with us over on Facebook. We enjoy bringing to
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you topics about taxes. Today, we're going to talk about
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corporate taxes, partnership taxes, estimated taxes, and why you should
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be paying those if you're self employed or maybe if
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you've got a company in doing business. We're going to
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dive right in to let's go to the corporate taxes.
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Corporate taxes are imposed on the net profit of your
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corporation or business entity by our wonderful federal government and
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state governments. Their primary source of revenue for governments. Now
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I will be perfectly on it. I've never seen a
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company that actually pays tax. The taxes are actually paid
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by the consumer. So when you are buying a product
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out there, you are actually paying in tax with your
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buying that product. Because every corporation, whether it's escort or
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a c court, whether it's traded in that stock exchange,
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has to provide some kind of benefit for its shareholders
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or owners, and that's passed through either as distributions or
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payroll or dividends depending on how the company is structured.
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So they're always passing the taxes through to you and I.
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So don't be fooled by making a company pay more
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in tax. They're going to collect it from you and
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I anyway, but there are tax on their net profit.
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So essentially, when a corporation going to generate profits from
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our operations, whether selling goods or services or other income streams,
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a portion of that profit is owe to the government
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in the format of taxes. You know, and companies are
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required to file tax returns just like you and I
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as individuals do, and they've going to detail all their
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revenue and expenses and resulting profit or loss, and then
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they pay their tax deductions credits they have available to
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them to reduce their taxes as well, and they're going
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to make very well use of it because they're going
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to do a lot of tax planning to make sure
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that they're getting every single tax credit that's available to
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them that is provided through the law and through commerce.
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You know, what you're first got to do, whether you're
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a corporation or partnership's gotta determine your taxable income. And
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you're going to start off with detailing out your revenues,
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what your revenue streams are, whether it's which products, services,
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income from leasing or running out assets, or even sale
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of assets, is all going to be income streams to
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a corporation or partnership and they're going to deduct all
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their reasonable business expenses. And so once you've got those
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clear figures, then you've got to subtract other business expenses
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as well, such as employees salaries and wages, the payroll
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taxes that they pay also for each of those employees,
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daily operating costs such as utilities, telephone, all those expenses
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as well, and then your business specific expenses as such
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as marketing, research and development. There's a wide range of
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expenses that every corporation is going to deduct out there.
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And then you're also going to have things that are
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deductible as well, such as depreciation of assets and then
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amortization of intangible assets such as goodwill. Maybe you bought
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a business or something, then you may have goodwill that
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you're going to be amortizing as well for the for
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the business. So you know you're going to be looking
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at every single business expense. Now, many companies, when you
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get started, you're going to possibly have losses, and so
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you may, as a corporation, could have a loss carry
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forward that you will deduct against your profit when you
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start turning a profit, and you may have some loss
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carrybacks as well. It's been provided for we're in previous
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tax laws and then possibly tax losses as well to
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carry back. Then you've got to also look at what
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is the appropriate forms to file so as a corporation,
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So if you are a C corp, you're going to
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file on eleven twenty if you have made the election
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to be taxed as an escorp. Now many small businesses
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that go in and file with their state and become incorporated,
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so you may be let's say Taxation Solutions, Inc. You
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would then file a eleven twenty unless you made the
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election to become an escorp is a pass through company,
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which means the net profit is taxed at the ownership level.
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Those who shareholders that are into the business and holding
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shares in the business would be taxed for the net profit,
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not the corporation itself. That does avoid double taxation. Whereas
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if you remain a inc. I say Taxation Solutions, Inc.
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And you found eleven twenty, you would be taxed at
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the corporate level, and then when the company would make
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what we would call distributions it would actually be dividends.
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You would then be taxed again on the dividends that
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is paid out to the shareholders of that corporation. So
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S Corp. Is going to be taxed as an eleven
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twenty s and again it will take all those business
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expenses out of the income that is derived and come
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down to a net profit, and that net profit will
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produce the net income, and then that would be divided
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amongst all the shareholders. So if you had one hundred
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thousand dollars, let's say of net profit and ten shareholders,
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each one would get a K one that would list
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out of about ten thousand dollars of income on a
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K one, and then that would be passed through to
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you as a shareholder, and you would be taxed there
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with the rest of your income, whether it's W two
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or other businesses or so forth. If you were a
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corporation as an eleven twenty you get taxed on that
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four hundred thousand dollars there, and let's say you were
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in the town of twenty percent tax bracket, they would
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pay you twenty thousand in taxes. And then each member,
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if you were doing dividends for the full amount, each
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one of those ten members, if you distributed everything, would
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get a ten ninety nine diib or eight thousand dollars
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a piece, and so then you would be taxed again
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and your tax rate on your personal tax returney. So
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you've really got to look at this whether you want
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to be a the corp or whether you want to
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be a escort, and so there are difficulties in that
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as well as an escort. If you're working in the business,
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you've got to be paid a reasonable salary. You should
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be paid a reasonable salary as well if you're running
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a ink and being taxed at eleven twenty. But that's
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a whole different topic of discussion out there is what
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is a reasonable salary and how should you be paying
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it for each one of these businesses. Now we tell
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you extremely important So whether you're running in this as
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an escort or a C corp, bookkeeping accounting you for
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every dollar that comes into the business and every dollar
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that goes out of the business. Producing good financial statements
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helps you run this business on a sound basis. Also
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establishes you information to know how profitable you are, what's working,
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what's not working, even what are the trends in your business.
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And then providing a balance sheet to go along with
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that would provide you to show you help you show
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cash flows, help you show what assets and maybe depreciation
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that you're going to be taking over the next year
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as well, and so you get a full accounting for
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your business using bookkeeping, whether you use zero accounting software
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or fresh books, any one of those is sometimes really
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good for the business. But using an independent bookkeeper really
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helps you because you don't have to spend the time
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doing the mundane data entry and tracking of income and expenses.
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You have somebody else doing it for you, and so
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it provides a very ideental situation as you're looking to
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track income and expenses for your business and then being
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able to look at friends and so you can sit
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down and look at month to month where you're going.
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And we're going to take a quick break here, and
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when we come back, we're going to talk a little
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bit more about partnerships and how partnerships are taxed and
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what are your options. We'll be right back after this.
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We have only scratched the surface of today's show. Please
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stand by as Barry G. Fowler will be right back
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with tax talk for you. If you owe the IRS
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or are going through an IRS audit, don't go at
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it alone. Call Taxation Solutions Tax Relief at eight eight
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eight nine three zero one zero one six. We are
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your solution for IRS, TETs, audits, back taxes, garnishments, leans
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and levees. Whether you're an individual or business, you need
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a solution and a strong aggressive tax resolution. Don't let
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the IRS walk all over you. Stop the IRS now
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call eight eight eight nine three zero one zero one
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six or go to Taxationsolutions dot net now for a
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free no obligation consultation. Let's get back to tax talk
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for you with war Tax Dog once again.
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Here's your host, Barry G. Faller. Hey, welcome back, getting
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ready to talk about partnerships and how partnerships are taxed. Now,
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partnerships can be a general partnership where you just agree
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to work with somebody else and now our partners and
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you may set up a DBA out there through your
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local office out there for assumed names. Or you could
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possibly be a limited liability company LLC. Now, if you
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are in partnership or have US two members, you are
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now considered to be a partnership. That LLC can file
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taxes many different ways, but you've got to select the
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way you're going to be taxed. And when you're a
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multi member, the IRS is initially automatically going to re
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fond and say you are to file a ten sixty five,
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which is a partnership return. Now you can make the
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election to also file it as a disregarded entity and
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file it as a escort or even as a C corp.
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Those are elections that you make with the irs, not
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within the state. Now, some states will require you to
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file paperwork with them as well to make the election
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within the state to become an escort. And so depending
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on what state you live in, you would have to
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look within that department or revenue whether that filing is
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required or isn't, and how they're going to require you
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to file for your LLC. Now, if you're a single MEMBERC,
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you're automatically going to be considered a disregarded entity and
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you're going to file your taxes on a schedule CE
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with your personal tax return, unless, of course, you make
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the election to be taxed as ES corp or as
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a C corp. So those are elections that are available
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to you as well. But as a multi member partnership,
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you're going to be filing the form ten sixty five. Now,
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this is going to work very similar to the eleven
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twenty s or corporate partnerships out there or corporate returns
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out there. You're going to be again calculating your gross
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income and deducting all the various expenses that go along
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with it. Now, instead of filing on eleven twenty s forms,
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you file on of course, on that ten sixty five,
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and you break everything down very similarly as you would
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es corp. Now, the big difference is you, as a
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member owner of the LLC or a member of the partnership,
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you're not going to be getting payroll. You're not supposed
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to be on the payroll itself to where you're going
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to get a W two or you're going to You're
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not supposed to get a ten ninety nine. You're going
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to get what the IRS puts in there for you
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as a partner. Guaranteed payments. Now, again, this is kind
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of works the same way as a reasonable salary. What
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would you pay somebody else to do your job? Now,
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there's many ways to calculate it. It's a lot of
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times it's sitting down and saying, hey, what do you
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do for the business. So part of your job ads
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an owner could be being a secretary, being an admin,
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being a stocker, stock in the shelves, and of course
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then being the lead partner or major partner or CFO
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or a CEO, and you can break through compensation down
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into multiple ways. What would you pay a secretary or
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an admin, or a shelf stocker or a driver. What
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would a CEO in your position or CFO in your
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position get paid as well? And that's kind of the
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way you've got to break down the reasonable salary the
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same way we're going to break down you know how
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you're going to take guaranteed payments. Now, those guaranteed payments
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are going to go on a K one that comes
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to you. Those guaranteed payments are also going to be
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subject to self employment tax, so the company doesn't pay
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each portion of Social Security and Medicare. You pay both
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00:17:53.200 --> 00:17:58.079
halves when the income comes to you on your K one.