{"id":61768,"date":"2025-06-04T20:12:49","date_gmt":"2025-06-04T20:12:49","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=61768"},"modified":"2025-06-04T20:19:06","modified_gmt":"2025-06-04T20:19:06","slug":"form-1065-nedir","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/","title":{"rendered":"Form 1065 Nedir? Ortakl\u0131k Vergi Beyan\u0131 Rehberi"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]Amerika Birle\u015fik Devletleri\u2019nde ortakl\u0131klar, bir\u00e7ok giri\u015fimci ve i\u015fletme sahibi i\u00e7in b\u00fcy\u00fck f\u0131rsatlar sunar. Ancak bu f\u0131rsatlar\u0131n yan\u0131nda, \u00f6zellikle vergi beyan\u0131 esnas\u0131nda baz\u0131 karma\u015f\u0131k sorumluluklar da olu\u015fturur. IRS\u2019e verilmesi gereken evraklardan biri de Form 1065 adl\u0131 formdur. \u0130ster yeni ortakl\u0131k kurun ister bu konuda deneyimli bir i\u015fletme sahibi olun, bu rehber, vergi beyan\u0131 s\u00fcrecinde kafan\u0131z\u0131 kar\u0131\u015ft\u0131ran noktalarda size yard\u0131mc\u0131 olabilir.<\/p>\n<p>Peki bu form, ortakl\u0131klar i\u00e7in neden bu kadar kritik bir role sahip? S\u00fcre\u00e7te do\u011fru ad\u0131mlar\u0131 atarak, hem yasal y\u00fck\u00fcml\u00fcl\u00fcklerinizi yerine getirmek hem de vergi avantajlar\u0131ndan en iyi \u015fekilde yararlanmak m\u00fcmk\u00fcn m\u00fc? Yaz\u0131n\u0131n devam\u0131nda t\u00fcm bu sorular\u0131n\u0131z\u0131n yan\u0131t\u0131 bulabilir, dikkat etmeniz gereken t\u00fcm detaylar\u0131 ke\u015ffedebilirsiniz.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065_Nedir\" >Form 1065 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065_Kimler_Icin_Gereklidir\" >Form 1065 Kimler \u0130\u00e7in Gereklidir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Genel_Ortakliklar_General_Partnerships\" >Genel Ortakl\u0131klar (General Partnerships)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Limited_Ortakliklar_Limited_Partnerships_%E2%80%93_LP\" >Limited Ortakl\u0131klar (Limited Partnerships &#8211; LP)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Limited_Sorumluluk_Sirketleri_LLC_%E2%80%93_Limited_Liability_Companies\" >Limited Sorumluluk \u015eirketleri (LLC &#8211; Limited Liability Companies)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Diger_Ortaklik_Turleri\" >Di\u011fer Ortakl\u0131k T\u00fcrleri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065in_Icerigi_ve_Bolumleri\" >Form 1065\u2019in \u0130\u00e7eri\u011fi ve B\u00f6l\u00fcmleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065_ve_K-1_Belgesi_Iliskisi\" >Form 1065 ve K-1 Belgesi \u0130li\u015fkisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065_Nasil_Doldurulur\" >Form 1065 Nas\u0131l Doldurulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065in_Teslim_Tarihleri_ve_Cezalar\" >Form 1065\u2019in Teslim Tarihleri ve Cezalar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065_Gonderim_Secenekleri\" >Form 1065 G\u00f6nderim Se\u00e7enekleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Yaygin_Hatalar_ve_Vergi_Planlamasi\" >Yayg\u0131n Hatalar ve Vergi Planlamas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1065-nedir\/#Form_1065in_Onemi\" >Form 1065\u2019in \u00d6nemi<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065_Nedir\"><\/span>Form 1065 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1065, Amerika Birle\u015fik Devletleri&#8217;nde faaliyet g\u00f6steren ortakl\u0131klar\u0131n (partnerships) vergi beyan\u0131 yapmak i\u00e7in kulland\u0131\u011f\u0131 federal vergi formudur. Ortakl\u0131kta olan her ki\u015finin gelirlerini, giderlerini, k\u00e2r ve zararlar\u0131n\u0131 bildirmesini sa\u011flar. Ancak burada dikkat etmeniz gereken \u00f6nemli bir nokta var: Ortakl\u0131klar, \u015firketler gibi ayr\u0131 vergi m\u00fckellefi de\u011fildir. Bunun yerine ortakl\u0131k gelirleri, ki\u015fisel vergi beyanlar\u0131na yans\u0131t\u0131l\u0131r. Form 1065 kullanarak, ortakl\u0131\u011f\u0131n finansal durumunu ve ortaklar aras\u0131ndaki gelir da\u011f\u0131l\u0131m\u0131n\u0131 detayl\u0131 \u015fekilde raporlayabilirsiniz.<\/p>\n<p>Ortakl\u0131klar farkl\u0131 uzmanl\u0131k alanlar\u0131na sahip ki\u015filerin bir araya gelerek sinerji yaratmas\u0131na ve i\u015fletmenizin b\u00fcy\u00fcme potansiyelini artmas\u0131na olanak tan\u0131r. \u00d6zellikle Limited Liability Company (LLC) gibi yap\u0131lar, ortaklar\u0131n ki\u015fisel varl\u0131klar\u0131n\u0131 korurken, i\u015fletmenin esnek \u015fekilde y\u00f6netilmesine imkan verir. Bu nedenle ortakl\u0131klar hem k\u00fc\u00e7\u00fck i\u015fletmeler hem de b\u00fcy\u00fck \u00f6l\u00e7ekli projeler i\u00e7in vazge\u00e7ilmez bir i\u015f modeli olarak \u00f6ne \u00e7\u0131kar.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065_Kimler_Icin_Gereklidir\"><\/span>Form 1065 Kimler \u0130\u00e7in Gereklidir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1065, Amerika Birle\u015fik Devletleri&#8217;nde faaliyet g\u00f6steren ve ortakl\u0131k (partnership) olarak s\u0131n\u0131fland\u0131r\u0131lan i\u015fletmeler i\u00e7in zorunlu bir vergi beyan\u0131 formudur. Formun kimler taraf\u0131ndan kullan\u0131lmas\u0131 gerekti\u011fi, i\u015fletmenin yap\u0131s\u0131na ve vergi ama\u00e7l\u0131 s\u0131n\u0131fland\u0131rmas\u0131na ba\u011fl\u0131d\u0131r. Form 1065 kullanmas\u0131 gereken ba\u015fl\u0131ca i\u015fletme t\u00fcrleri \u015fu \u015fekilde s\u0131ralan\u0131r:<\/p>\n<ol start=\"1\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Genel_Ortakliklar_General_Partnerships\"><\/span>Genel Ortakl\u0131klar (General Partnerships)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Genel ortakl\u0131klar, iki veya daha fazla ki\u015finin bir araya gelerek kurdu\u011fu, t\u00fcm ortaklar\u0131n i\u015fletmenin y\u00f6netiminden ve bor\u00e7lar\u0131ndan e\u015fit derecede sorumlu oldu\u011fu i\u015f yap\u0131lar\u0131d\u0131r.<sup>[1]<\/sup>\u00a0Genel ortakl\u0131klarda her ortak i\u015fletmenin kararlar\u0131nda s\u00f6z sahibidir, i\u015fletmenin faaliyetlerini birlikte y\u00fcr\u00fct\u00fcr. Taraflar aras\u0131nda denklik sa\u011flayan yap\u0131, ortaklar aras\u0131nda g\u00fc\u00e7l\u00fc g\u00fcven ili\u015fkisi gerektirir; \u00e7\u00fcnk\u00fc her ortak di\u011ferinin eylemlerinden de sorumludur.<\/p>\n<p>Genel ortakl\u0131klar, muhasebe firmalar\u0131, mimarl\u0131k ofisleri gibi profesyonel hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan s\u0131kl\u0131kla tercih edilir. Bunun nedeni, bu t\u00fcr i\u015fletmelerin genellikle ki\u015fisel becerilere ve uzmanl\u0131\u011fa dayal\u0131 olmas\u0131, ortaklar\u0131n birlikte \u00e7al\u0131\u015farak daha etkili sonu\u00e7lar elde etmesidir. \u00d6rne\u011fin bir avukatl\u0131k b\u00fcrosunda her ortak farkl\u0131 bir hukuk alan\u0131nda uzmanla\u015farak, m\u00fc\u015fterilere daha kapsaml\u0131 hizmetler sunabilir.<\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Limited_Ortakliklar_Limited_Partnerships_%E2%80%93_LP\"><\/span>Limited Ortakl\u0131klar (Limited Partnerships &#8211; LP)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Limited ortakl\u0131k tan\u0131m\u0131nda iki farkl\u0131 t\u00fcr bulunur: genel ve limited ortaklar. Genel ortaklar i\u015fletmenin g\u00fcnl\u00fck y\u00f6netiminden sorumludur, i\u015fletmenin bor\u00e7lar\u0131na kar\u015f\u0131 s\u0131n\u0131rs\u0131z sorumluluk ta\u015f\u0131r. Limited ortaklar ise genellikle sadece yat\u0131r\u0131m yaparak i\u015fletmeye finansal destek sa\u011flar, sorumluluklar\u0131 yapt\u0131klar\u0131 yat\u0131r\u0131mlarla s\u0131n\u0131rl\u0131d\u0131r. Bu yap\u0131 yat\u0131r\u0131mc\u0131lar\u0131n risklerini kontrol alt\u0131nda tutarken, i\u015fletmenin b\u00fcy\u00fcmesine katk\u0131da bulunmalar\u0131n\u0131 sa\u011flar. Limited ortakl\u0131klar da t\u0131pk\u0131 di\u011fer ortakl\u0131k t\u00fcrleri gibi, vergi beyan\u0131 s\u00fcrecinde Form 1065 kullanmak zorundad\u0131r.<\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Limited_Sorumluluk_Sirketleri_LLC_%E2%80%93_Limited_Liability_Companies\"><\/span>Limited Sorumluluk \u015eirketleri (LLC &#8211; Limited Liability Companies)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>LLC&#8217;lerin vergi beyan\u0131 s\u00fcreci, i\u015fletmenin \u00fcye say\u0131s\u0131na ve vergi ama\u00e7l\u0131 s\u0131n\u0131fland\u0131rmas\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fir. \u00d6rne\u011fin, \u00e7ok \u00fcyeli bir LLC, vergi ama\u00e7l\u0131 olarak ortakl\u0131k yerine \u015firket (corporation) olarak da s\u0131n\u0131fland\u0131r\u0131labilir. Bu durumda, LLC&#8217;nin vergi beyan\u0131 s\u00fcreci farkl\u0131l\u0131k g\u00f6sterir ve\u00a0<a href=\"https:\/\/www.manaycpa.com\/tr\/form-1120-nedir\/\">Form 1120<\/a>\u00a0kullan\u0131l\u0131r. Bu nedenle, LLC&#8217;lerin vergi beyan\u0131 s\u00fcrecinde do\u011fru formu kullanabilmeleri i\u00e7in, i\u015fletmenin yap\u0131s\u0131 ve vergi s\u0131n\u0131fland\u0131rmas\u0131 dikkatlice de\u011ferlendirilmelidir.<sup>[a]<\/sup><\/p>\n<p>\u00d6te yandan e\u011fer LLC tek \u00fcyeli ise ve vergi ama\u00e7l\u0131 olarak bireysel i\u015fletme (sole proprietorship) olarak s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015fsa, Form 1065 kullanmaz. Bunun yerine tek \u00fcyeli LLC&#8217;ler, gelir giderlerini Schedule C formu \u00fczerinden beyan eder. Schedule C, bireysel i\u015fletmelerin vergi beyan\u0131 s\u00fcrecinde kulland\u0131\u011f\u0131 bir formdur, ki\u015fisel vergi beyannamesine de bu form arac\u0131l\u0131\u011f\u0131yla eklenir.<\/p>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Diger_Ortaklik_Turleri\"><\/span>Di\u011fer Ortakl\u0131k T\u00fcrleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Ortakl\u0131k yap\u0131lar\u0131, yaln\u0131zca genel ortakl\u0131klar veya LLC&#8217;lerle s\u0131n\u0131rl\u0131 de\u011fildir. \u0130\u015f d\u00fcnyas\u0131nda, farkl\u0131 ama\u00e7lara hizmet eden ve \u00f6zel ihtiya\u00e7lar\u0131 kar\u015f\u0131lamak \u00fczere tasarlanm\u0131\u015f \u00e7e\u015fitli ortakl\u0131k t\u00fcrleri bulunur. \u00d6rne\u011fin yat\u0131r\u0131m ortakl\u0131klar\u0131, genellikle birden fazla yat\u0131r\u0131mc\u0131n\u0131n bir araya gelerek hisse senetleri, tahviller, gayrimenkul veya di\u011fer yat\u0131r\u0131m ara\u00e7lar\u0131na yat\u0131r\u0131m yapt\u0131\u011f\u0131 yap\u0131lard\u0131r. T\u0131pk\u0131 di\u011fer ortakl\u0131k yap\u0131lar\u0131 gibi, vergi beyan\u0131 s\u00fcrecinde Form 1065 kullanmak zorundad\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065in_Icerigi_ve_Bolumleri\"><\/span>Form 1065\u2019in \u0130\u00e7eri\u011fi ve B\u00f6l\u00fcmleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1065&#8217;in en \u00f6nemli i\u015flevlerinden biri, ortakl\u0131\u011f\u0131n gelir giderlerini raporlamakt\u0131r. Toplanan sonu\u00e7, ortakl\u0131\u011f\u0131n k\u00e2r veya zarar durumunu hesaplamak i\u00e7in kullan\u0131l\u0131r. Form 1065\u2019in her b\u00f6l\u00fcm\u00fc, ortakl\u0131\u011f\u0131n finansal durumunu farkl\u0131 bir a\u00e7\u0131dan ele al\u0131r. Form 1065, \u00fc\u00e7 ana b\u00f6l\u00fcmden olu\u015fur:<\/p>\n<ul>\n<li>\u0130lk olarak, i\u015fletme gelir giderleri k\u0131sm\u0131nda ortakl\u0131\u011f\u0131n toplam para ak\u0131\u015f\u0131 detayland\u0131r\u0131l\u0131r. \u0130\u015fletmenin k\u00e2rda veya zararda oldu\u011funu belirlemeye yard\u0131mc\u0131 olur.<\/li>\n<li>\u0130kinci olarak ortaklar\u0131n paylar\u0131 b\u00f6l\u00fcm\u00fcnde, kazan\u00e7 ve zararlar\u0131n ortaklara nas\u0131l da\u011f\u0131t\u0131ld\u0131\u011f\u0131 g\u00f6sterilir. Ortaklar\u0131n bireysel vergi beyannamelerini doldururken kullanacaklar\u0131 temel verileri i\u00e7erir.<\/li>\n<li>Son olarak Schedule K ve K-1 formlar\u0131, ortaklara d\u00fc\u015fen vergi y\u00fck\u00fcml\u00fcl\u00fcklerini g\u00f6sterir. Form 1065 doldurulduktan sonra IRS\u2019e g\u00f6nderilir. Her ortak, kendisine verilen K-1 formu ile bireysel vergisini beyan eder.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065_ve_K-1_Belgesi_Iliskisi\"><\/span>Form 1065 ve K-1 Belgesi \u0130li\u015fkisi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1065 ortaklar\u0131n ki\u015fisel vergi beyanlar\u0131n\u0131 haz\u0131rlarken ihtiya\u00e7 duyacaklar\u0131 kritik bilgileri sa\u011flayan bir belgedir. \u00d6zellikle Schedule K-1 ad\u0131 verilen ek form, her orta\u011f\u0131n gelir, gider, k\u00e2r ve zarar pay\u0131n\u0131 detaylar\u0131yla g\u00f6sterir. Her payda\u015f bu bilgileri\u00a0<a href=\"https:\/\/www.manaycpa.com\/tr\/form-1040-nedir\/\">Form 1040<\/a>\u00a0gibi kendi vergi beyanlar\u0131nda kullanabilir. Dolay\u0131s\u0131yla Form 1065 do\u011fru doldurulmazsa, ki\u015fisel vergi beyanlar\u0131n\u0131zda hatalar ortaya \u00e7\u0131kabilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065_Nasil_Doldurulur\"><\/span>Form 1065 Nas\u0131l Doldurulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1065\u2019in doldurulmas\u0131nda en kritik ad\u0131mlardan biri, i\u015fletmenin gelir giderlerini do\u011fru bir \u015fekilde hesaplamakt\u0131r. Gelirler, i\u015fletmenin elde etti\u011fi t\u00fcm kazan\u00e7lar\u0131 kapsar. Bunlar aras\u0131nda sat\u0131\u015f gelirleri, temett\u00fc gelirleri, kira gelirleri ve di\u011fer ticari kazan\u00e7lar yer al\u0131r.<\/p>\n<p>Giderler ise, i\u015fletmenin faaliyetleri s\u0131ras\u0131nda yapt\u0131\u011f\u0131 harcamalard\u0131r. Maa\u015f ve \u00fccretler, kira, ofis giderleri, pazarlama harcamalar\u0131, seyahat giderleri bu kategoriye dahildir. Amortisman giderleri, yasal ve dan\u0131\u015fmanl\u0131k \u00fccretleri, sa\u011fl\u0131k sigortas\u0131 ve emeklilik katk\u0131lar\u0131 gibi harcamalar, ortakl\u0131\u011f\u0131n vergiye tabi kazanc\u0131n\u0131 azaltabilir.<\/p>\n<p>Form 1065\u2019i doldurmak i\u00e7in a\u015fa\u011f\u0131daki bilgileri haz\u0131r bulundurman\u0131z gerekir:<\/p>\n<ul>\n<li>\u0130\u015fletme ad\u0131, adresi ve EIN<\/li>\n<li>Kurulu\u015f tarihi<\/li>\n<li>Faaliyet g\u00f6sterdi\u011fi sekt\u00f6r<\/li>\n<li>Gelir tablosu (revenues and expenses)<\/li>\n<li>Bilan\u00e7o (balance sheet)<\/li>\n<li>Banka hesap \u00f6zetleri<\/li>\n<li>Faturaland\u0131rmalar ve gider makbuzlar\u0131<\/li>\n<li>Ortaklar\u0131n kimlik bilgileri, sahip olduklar\u0131 ortakl\u0131k y\u00fczdesi<\/li>\n<li>Her orta\u011f\u0131n ba\u015flang\u0131\u00e7 sermayesi, sonradan yap\u0131lan ek katk\u0131lar<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065in_Teslim_Tarihleri_ve_Cezalar\"><\/span>Form 1065\u2019in Teslim Tarihleri ve Cezalar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1065 i\u00e7in standart teslim tarihi, takip eden y\u0131l\u0131n 15 Mart\u2019\u0131d\u0131r. \u00d6rne\u011fin, 2024 y\u0131l\u0131na ait bir Form 1065, 15 Mart 2025 tarihine kadar IRS\u2019e g\u00f6nderilmelidir. Ortakl\u0131k takvim y\u0131l\u0131n\u0131 kullanm\u0131yorsa (\u00f6rne\u011fin, mali y\u0131l\u0131 Temmuz ay\u0131nda ba\u015fl\u0131yorsa), Form 1065, mali y\u0131l\u0131n bitiminden \u00fc\u00e7 bu\u00e7uk ay sonra teslim edilmelidir.<sup>[2]<\/sup><\/p>\n<p>15 Mart\u2019a kadar formu yeti\u015ftiremeyecekseniz, Form 7004 ile ba\u015fvurarak alt\u0131 ayl\u0131k bir uzatma alabilirsiniz. Bu durumda, yeni teslim tarihi 15 Eyl\u00fcl olur. Ancak bu yaln\u0131zca formun teslimi i\u00e7in ge\u00e7erlidir; vergi borcu varsa gecikme faizi uygulanabilir.<\/p>\n<p>Form 1065\u2019in belirtilen tarihte teslim edilmemesi durumunda IRS, her ortak ba\u015f\u0131na ayl\u0131k 245 dolar ceza keser. Bu ceza en fazla 12 ay boyunca uygulanabilir. \u00d6rne\u011fin d\u00f6rt ortakl\u0131 bir i\u015fletmenin Form 1065\u2019i iki ay gecikirse, hesaplama \u015fu \u015fekilde olur: 4 ortak x 245 $ x 2 ay = 1.920 $ ceza<sup>[b]<\/sup><\/p>\n<p>1065 ula\u015fmad\u0131\u011f\u0131 i\u00e7in dolayl\u0131 olarak Schedule K-1 formlar\u0131 da ortaklara zaman\u0131nda ula\u015ft\u0131r\u0131lamayabilir, dolay\u0131s\u0131yla ek cezalar uygulan\u0131r. IRS, her K-1 formunun ge\u00e7 teslimi i\u00e7in ek \u00fccret talep edebilir. Vergi cezalar\u0131ndan ka\u00e7\u0131nmak i\u00e7in, Form 1065\u2019in zaman\u0131nda haz\u0131rlanmas\u0131 ve gerekirse uzatma ba\u015fvurusu yap\u0131lmas\u0131 \u00f6nemlidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065_Gonderim_Secenekleri\"><\/span>Form 1065 G\u00f6nderim Se\u00e7enekleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>IRS elektronik olarak beyan yapmas\u0131n\u0131 te\u015fvik eder, baz\u0131 durumlarda zorunlu k\u0131lar. Misal 100 veya daha fazla orta\u011f\u0131 olan ortakl\u0131klar, Form 1065\u2019i elektronik olarak g\u00f6ndermek zorundad\u0131r.<sup>[3]<\/sup>\u00a0Elektronik beyan\u0131, IRS onayl\u0131 vergi haz\u0131rlama yaz\u0131l\u0131mlar\u0131 veya yetkili e-file sa\u011flay\u0131c\u0131lar\u0131 arac\u0131l\u0131\u011f\u0131yla yapabilirsiniz. 100\u2019den az orta\u011fa sahipse, Form 1065\u2019i posta yoluyla g\u00f6ndermek m\u00fcmk\u00fcnd\u00fcr. Ancak bu y\u00f6ntem, i\u015fleme s\u00fcresinin daha uzun olmas\u0131 ve hata riskinin daha y\u00fcksek olmas\u0131 nedeniyle \u00f6nerilmez.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yaygin_Hatalar_ve_Vergi_Planlamasi\"><\/span>Yayg\u0131n Hatalar ve Vergi Planlamas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1065 doldurulurken yap\u0131lan hatalar, ortakl\u0131klar\u0131n gereksiz cezalar \u00f6demesine veya IRS denetimiyle kar\u015f\u0131 kar\u015f\u0131ya kalmas\u0131na neden olabilir. En s\u0131k yap\u0131lan hatalar\u0131n ba\u015f\u0131nda, ortakl\u0131k bilgilerini yanl\u0131\u015f yazmak gelir. \u0130\u015fletme ad\u0131, EIN (\u0130\u015fveren Kimlik Numaras\u0131) veya ortakl\u0131k t\u00fcr\u00fc gibi temel bilgilerin hatal\u0131 girilmesi, formun i\u015flenmesini geciktirebilir hatta reddedilmesine yol a\u00e7abilir. Schedule K-1 formlar\u0131n\u0131n eksik ya da yanl\u0131\u015f doldurman\u0131z, ortaklar\u0131n bireysel vergi beyannamelerini de etkileyerek ek sorunlara yol a\u00e7acakt\u0131r.<\/p>\n<p>Mali ak\u0131\u015f\u0131n hatal\u0131 beyan edilmesi de s\u0131k yap\u0131lan hatalardan biridir. T\u00fcm kazan\u00e7lar\u0131n\u0131z\u0131 eksiksiz raporlamal\u0131, i\u015fletme giderlerini do\u011fru \u015fekilde belgelemelisiniz. Y\u0131l boyunca \u015firket hesab\u0131 hareketlerinizi d\u00fczenli takip ederek y\u0131l sonunda daha do\u011fru bir beyanname haz\u0131rlayabilirsiniz. Yanl\u0131\u015f hesaplanan giderler, fazla vergi \u00f6denmesine veya IRS taraf\u0131ndan d\u00fczeltilerek ek vergi borcu \u00e7\u0131kar\u0131lmas\u0131na sebep olabilir. Benzer \u015fekilde vergi avantaj\u0131 sa\u011flayan kesintilerin yanl\u0131\u015f uygulanmas\u0131 da ortakl\u0131k i\u00e7in mali riskler do\u011furur.<\/p>\n<p>\u0130\u015fletme masraflar\u0131, amortisman giderleri, sa\u011fl\u0131k sigortas\u0131 ve emeklilik katk\u0131lar\u0131 gibi vergiden d\u00fc\u015f\u00fclebilecek harcamalar iyi analiz edilmelidir. Ayr\u0131ca IRS\u2019in denetim riskini azaltmak i\u00e7in t\u00fcm mali kay\u0131tlar\u0131n \u015feffaf tutman\u0131z \u00f6nemlidir. Eksik veya yanl\u0131\u015f raporlamalar, IRS taraf\u0131ndan detayl\u0131 inceleme yap\u0131lmas\u0131na, s\u00fcresince de i\u015f faaliyetlerinizi ask\u0131ya almas\u0131na yol a\u00e7abilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_1065in_Onemi\"><\/span>Form 1065\u2019in \u00d6nemi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ortakl\u0131klar i\u00e7in vergi beyan\u0131 s\u00fcreci, i\u015fletmenin finansal sa\u011fl\u0131\u011f\u0131n\u0131 koruma a\u00e7\u0131s\u0131ndan kritik bir rol oynar. Form 1065, ortakl\u0131\u011f\u0131n y\u0131ll\u0131k k\u00e2r da\u011f\u0131l\u0131m\u0131n\u0131 IRS\u2019e bildirmenizi sa\u011flayan temel belgedir. Bu form, ortaklar\u0131n kendi bireysel vergi beyannamelerinde kullanacaklar\u0131 Schedule K-1 formlar\u0131n\u0131 olu\u015fturdu\u011fu i\u00e7in, i\u015fletmenin t\u00fcm mali durumunu \u015feffaf \u015fekilde ortaya koyar. Zaman\u0131nda doldurulmas\u0131, IRS ile uyumlu \u00e7al\u0131\u015fmay\u0131 ve olas\u0131 vergi incelemelerinin \u00f6n\u00fcne ge\u00e7meyi kolayla\u015ft\u0131r\u0131r.<\/p>\n<p>Vergi uyumlulu\u011funu sa\u011flamak, i\u015fletmenizin g\u00fcvenilirli\u011fini art\u0131r\u0131rken gereksiz yapt\u0131r\u0131mlardan ka\u00e7\u0131nmaya da yard\u0131mc\u0131 olur. Do\u011fru vergi planlamas\u0131 i\u00e7in profesyonel destek almak, hem zamandan tasarruf etmenizi sa\u011flar hem de riskleri en aza indirir. Ortakl\u0131\u011f\u0131n\u0131z\u0131n Form 1065 s\u00fcrecini sorunsuz bir \u015fekilde y\u00f6netmek, vergi avantajlar\u0131n\u0131 en iyi \u015fekilde de\u011ferlendirmek istiyorsan\u0131z\u00a0Manay CPA\u2019dan profesyonel dan\u0131\u015fmanl\u0131k alabilirsiniz. Deneyimli ekibiyle Manay CPA, i\u015fletmenizin vergi uyumlulu\u011funu en \u00fcst seviyeye \u00e7\u0131kararak size en uygun \u00e7\u00f6z\u00fcmleri sunar.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]Amerika Birle\u015fik Devletleri\u2019nde ortakl\u0131klar, bir\u00e7ok giri\u015fimci ve i\u015fletme sahibi i\u00e7in b\u00fcy\u00fck f\u0131rsatlar sunar. Ancak bu f\u0131rsatlar\u0131n yan\u0131nda, \u00f6zellikle vergi beyan\u0131 esnas\u0131nda baz\u0131 karma\u015f\u0131k sorumluluklar da olu\u015fturur. IRS\u2019e verilmesi gereken [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":61770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-61768","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/61768","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=61768"}],"version-history":[{"count":2,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/61768\/revisions"}],"predecessor-version":[{"id":61778,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/61768\/revisions\/61778"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/61770"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=61768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=61768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=61768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}