{"id":83022,"date":"2026-09-03T16:13:08","date_gmt":"2026-09-03T20:13:08","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=83022"},"modified":"2026-09-03T16:13:08","modified_gmt":"2026-09-03T20:13:08","slug":"llcye-sonradan-ortak-eklemek-vergi-ve-beyan","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/llcye-sonradan-ortak-eklemek-vergi-ve-beyan\/","title":{"rendered":"LLC’ye Sonradan Ortak Eklemek: Vergi ve Beyan Sonu\u00e7lar\u0131"},"content":{"rendered":"

LLC’ye Sonradan Ortak Eklemek: Vergi ve Beyan Sonu\u00e7lar\u0131<\/strong><\/h1>\n

Wyoming’de iki y\u0131l \u00f6nce tek ba\u015f\u0131n\u0131za bir LLC kurdunuz. \u0130\u015fler b\u00fcy\u00fcd\u00fc, uzun s\u00fcredir birlikte \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z arkada\u015f\u0131n\u0131za \u015firketin %30’unu vermeye karar verdiniz. Bir operating agreement eki imzal\u0131yorsunuz, i\u015f bitiyor.<\/p>\n

Eyalet taraf\u0131nda b\u00fcy\u00fck \u00f6l\u00e7\u00fcde \u00f6yle. Ama IRS taraf\u0131nda olan \u015fey \u00e7ok daha ciddi: \u015firketiniz o g\u00fcn bir vergi m\u00fckellefi t\u00fcr\u00fcnden ba\u015fka birine d\u00f6n\u00fc\u015f\u00fcyor.<\/p>\n

Bu d\u00f6n\u00fc\u015f\u00fcm\u00fcn ne anlama geldi\u011fini, hangi beyannamelerin ba\u015flay\u0131p hangilerinin bitti\u011fini ve yabanc\u0131 ortak s\u00f6z konusuysa nelerin de\u011fi\u015fti\u011fini ad\u0131m ad\u0131m anlat\u0131yoruz.<\/p>\n

 <\/p>\n

Vergi g\u00f6z\u00fcnde ne oluyor?<\/strong><\/h2>\n

Tek ortakl\u0131 bir LLC, aksini se\u00e7mediyseniz IRS i\u00e7in ayr\u0131 bir varl\u0131k de\u011fildir. \u201cDisregarded entity\u201d denir; \u015firketin geliri do\u011frudan sahibinin beyannamesine yans\u0131r. Sahibi bir Amerikal\u0131ysa Schedule C’ye, yabanc\u0131ysa genellikle Form 1040-NR’a.<\/p>\n

\u0130kinci bir ortak geldi\u011fi anda bu stat\u00fc sona erer. Hazine Y\u00f6netmeli\u011fi 301.7701-3(f)(2) uyar\u0131nca, birden fazla \u00fcyesi olan bir LLC otomatik olarak partnership (ortakl\u0131k) olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. Bunun i\u00e7in hi\u00e7bir form doldurman\u0131z, hi\u00e7bir se\u00e7im yapman\u0131z gerekmez. D\u00f6n\u00fc\u015f\u00fcm kendili\u011finden ger\u00e7ekle\u015fir.<\/p>\n

IRS’in bu ge\u00e7i\u015fin vergi sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131klad\u0131\u011f\u0131 temel kaynak Revenue Ruling 99-5. Ve buradaki en \u00f6nemli ayr\u0131m, \u00e7o\u011fu kurucunun hi\u00e7 fark\u0131nda olmad\u0131\u011f\u0131 bir ayr\u0131m.<\/p>\n

\u0130ki senaryo, iki farkl\u0131 vergi sonucu<\/strong><\/h2>\n

Yeni orta\u011f\u0131n \u015firkete nas\u0131l girdi\u011fi, kimin vergi \u00f6deyece\u011fini belirliyor. Para nereye gidiyor sorusu her \u015feyi de\u011fi\u015ftiriyor.<\/p>\n

Senaryo 1: Yeni ortak, mevcut ortaktan pay sat\u0131n al\u0131yor<\/strong><\/h3>\n

Diyelim ki arkada\u015f\u0131n\u0131z size 50.000 dolar \u00f6dedi ve kar\u015f\u0131l\u0131\u011f\u0131nda \u015firketin %30’unu ald\u0131. Para \u015firkete de\u011fil, sizin cebinize girdi.<\/p>\n

IRS bunu \u015f\u00f6yle g\u00f6r\u00fcyor: arkada\u015f\u0131n\u0131z asl\u0131nda \u015firketin varl\u0131klar\u0131n\u0131n %30’unu sizden sat\u0131n ald\u0131. Ard\u0131ndan ikiniz de sahip oldu\u011funuz varl\u0131k paylar\u0131n\u0131 yeni kurulan bir ortakl\u0131\u011fa koydunuz. Yani ortada bir varl\u0131k sat\u0131\u015f\u0131 var ve bu sat\u0131\u015ftan do\u011fan kazan\u00e7 size aittir.<\/p>\n

\u015eirketin varl\u0131klar\u0131n\u0131n vergi maliyeti (basis) d\u00fc\u015f\u00fckse ve de\u011feri y\u00fckselmi\u015fse, o g\u00fcn beyan etmeniz gereken bir kazan\u00e7 do\u011fuyor. Nakit alm\u0131\u015f olsan\u0131z bile, kazanc\u0131n tamam\u0131 vergilendirilebilir. Bu, ortak eklemenin en s\u0131k g\u00f6zden ka\u00e7an maliyeti.<\/p>\n

Senaryo 2: Yeni ortak, \u015firkete sermaye koyuyor<\/strong><\/h3>\n

Bu kez arkada\u015f\u0131n\u0131z 50.000 dolar\u0131 size de\u011fil \u015firketin banka hesab\u0131na yat\u0131rd\u0131 ve kar\u015f\u0131l\u0131\u011f\u0131nda %30 ald\u0131.<\/p>\n

Burada tablo tamamen farkl\u0131. Section 721 uyar\u0131nca, bir ortakl\u0131\u011fa varl\u0131k veya nakit koyup kar\u015f\u0131l\u0131\u011f\u0131nda ortakl\u0131k pay\u0131 almak genellikle vergisiz bir i\u015flemdir. Ne siz ne de yeni ortak o g\u00fcn bir kazan\u00e7 beyan edersiniz. \u015eirketin varl\u0131klar\u0131n\u0131n vergi maliyeti aynen devam eder.<\/p>\n\n\n\n\n\n\n\n\n\n
 <\/td>\nSenaryo 1 \u2014 Pay sat\u0131\u015f\u0131<\/strong><\/td>\nSenaryo 2 \u2014 Sermaye koyma<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Para kime gidiyor<\/strong><\/td>\nMevcut orta\u011fa<\/td>\n\u015eirkete<\/td>\n<\/tr>\n
Vergi sonucu<\/strong><\/td>\nMevcut ortak i\u00e7in kazan\u00e7 do\u011fabilir<\/td>\nGenellikle vergisiz (Section 721)<\/td>\n<\/tr>\n
Dayanak<\/strong><\/td>\nRev. Rul. 99-5, Durum 1<\/td>\nRev. Rul. 99-5, Durum 2<\/td>\n<\/tr>\n
\u015eirketin nakdi<\/strong><\/td>\nDe\u011fi\u015fmez<\/td>\nArtar<\/td>\n<\/tr>\n
Pratik sonu\u00e7<\/strong><\/td>\n\u00c7\u0131k\u0131\u015f niteli\u011finde; planlama gerektirir<\/td>\nB\u00fcy\u00fcme finansman\u0131; daha basit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0130ki senaryo aras\u0131ndaki fark tek bir c\u00fcmleyle belirleniyor: paray\u0131 kim al\u0131yor. S\u00f6zle\u015fmeyi yazmadan \u00f6nce bu soruyu netle\u015ftirin.<\/em><\/p>\n

 <\/p>\n

Beyan taraf\u0131nda ne de\u011fi\u015fiyor?<\/strong><\/h2>\n

Biten y\u00fck\u00fcml\u00fcl\u00fckler<\/strong><\/h3>\n

Tek ortakl\u0131 LLC’nin beyan d\u00fczeni sona erer. Sahibi Amerikal\u0131ysa Schedule C’de raporlama biter. Yabanc\u0131 sahipliyse, o g\u00fcne kadar verdi\u011finiz pro forma Form 1120 ve buna ekli Form 5472 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc de sona erer. Dikkat: son d\u00f6nem i\u00e7in bu beyanlar\u0131 yine vermeniz gerekir; y\u00fck\u00fcml\u00fcl\u00fck d\u00f6n\u00fc\u015f\u00fcm tarihinden itibaren biter, geriye d\u00f6n\u00fck ortadan kalkmaz.<\/p>\n

Ba\u015flayan y\u00fck\u00fcml\u00fcl\u00fckler<\/strong><\/h3>\n
    \n
  • Form 1065 (U.S. Return of Partnership Income). Takvim y\u0131l\u0131 kullanan ortakl\u0131klar i\u00e7in son tarih 15 Mart. Uzatma ile 15 Eyl\u00fcl.<\/li>\n
  • Her orta\u011fa Schedule K-1. Orta\u011f\u0131n kendi beyannamesine yans\u0131yacak pay bu belgeyle bildirilir.<\/li>\n
  • Eyalet d\u00fczeyinde ortakl\u0131k beyannamesi. Faaliyet g\u00f6sterilen eyaletlere g\u00f6re de\u011fi\u015fir; baz\u0131 eyaletlerde ayr\u0131 bir ortakl\u0131k bildirimi ve har\u00e7 var.<\/li>\n<\/ul>\n

    Form 1065’in ge\u00e7 verilmesinin cezas\u0131 ortak say\u0131s\u0131 ve gecikilen ay say\u0131s\u0131yla \u00e7arp\u0131larak hesaplan\u0131yor. \u0130ki ortakl\u0131 k\u00fc\u00e7\u00fck bir \u015firkette bile birka\u00e7 ay gecikme d\u00f6rt haneli rakamlara ula\u015fabiliyor. Beyan\u0131 unutmak, tek ortakl\u0131 d\u00f6nemdekine g\u00f6re \u00e7ok daha pahal\u0131.<\/p>\n

    Y\u0131l ortas\u0131nda ortak eklerseniz<\/strong><\/h3>\n

    D\u00f6n\u00fc\u015f\u00fcm 1 Ocak’ta olmad\u0131ysa, y\u0131l ikiye b\u00f6l\u00fcn\u00fcr. D\u00f6n\u00fc\u015f\u00fcm tarihine kadar olan d\u00f6nem eski stat\u00fcye g\u00f6re, sonras\u0131 ortakl\u0131k olarak raporlan\u0131r. Bu, muhasebe taraf\u0131nda iki ayr\u0131 kapan\u0131\u015f demek: d\u00f6n\u00fc\u015f\u00fcm g\u00fcn\u00fcne kadar defterleri kapatmak, o g\u00fcnk\u00fc varl\u0131k ve bor\u00e7 durumunu tespit etmek ve ortakl\u0131\u011f\u0131n a\u00e7\u0131l\u0131\u015f bilan\u00e7osunu bu rakamlarla kurmak.<\/p>\n

    Bu tespit sonradan yap\u0131lmas\u0131 zor bir i\u015ftir. Ortak ekleme tarihinde bir ara mizan alman\u0131z, bir y\u0131l sonra beyanname haz\u0131rlan\u0131rken \u00e7ok i\u015finize yarayacak.<\/p>\n

     <\/p>\n

    EIN’i de\u011fi\u015ftirmem gerekiyor mu?<\/strong><\/h2>\n

    Bu sorunun cevab\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fczden daha n\u00fcansl\u0131 ve pratikte s\u0131k hata yap\u0131lan bir nokta.<\/p>\n

    LLC eyalet d\u00fczeyinde ayn\u0131 t\u00fczel ki\u015fi olarak devam etti\u011fi i\u00e7in, LLC ad\u0131na al\u0131nm\u0131\u015f mevcut bir EIN genellikle kullan\u0131lmaya devam edilebilir. Ancak EIN ba\u015fvurusu vaktiyle LLC ad\u0131na de\u011fil de sahibin \u015fahs\u0131 ad\u0131na (sole proprietor olarak) yap\u0131lm\u0131\u015fsa, ortakl\u0131k i\u00e7in LLC ad\u0131na yeni bir EIN almak gerekir.<\/p>\n

    IRS’in Publication 1635 ve \u201cWhen to get a new EIN\u201d sayfas\u0131 bu ayr\u0131m\u0131 belirliyor. Eski EIN atama mektubunuzu bulup \u00fczerindeki isme bak\u0131n: LLC’nin ad\u0131 m\u0131 yaz\u0131yor, sizin ad\u0131n\u0131z m\u0131? Cevap bu belgede. Emin de\u011filseniz, ilk 1065’i vermeden \u00f6nce mali m\u00fc\u015favirinize kontrol ettirin; yanl\u0131\u015f EIN ile verilen bir beyanname elektronik olarak reddedilebiliyor.<\/p>\n

     <\/p>\n

    Yeni ortak yabanc\u0131ysa: buras\u0131 dikkat isteyen k\u0131s\u0131m<\/strong><\/h2>\n

    T\u00fcrk giri\u015fimcilerin en \u00e7ok zorland\u0131\u011f\u0131 senaryo bu. \u015eirkete T\u00fcrkiye’de ya\u015fayan bir ortak eklendi\u011finde, ortakl\u0131\u011f\u0131n \u00fczerine bir stopaj y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc biniyor.<\/p>\n

    Section 1446 stopaj\u0131<\/strong><\/h3>\n

    ABD’de ticari faaliyetten do\u011fan ve yabanc\u0131 orta\u011fa d\u00fc\u015fen kazan\u00e7 (effectively connected income), ortakl\u0131k taraf\u0131ndan stopaja tabi tutulmak zorunda. Stopaj, orta\u011fa fiilen para da\u011f\u0131t\u0131lmasa bile, kazan\u00e7 pay\u0131 \u00fczerinden hesaplan\u0131r. Bu, \u00e7o\u011fu kurucunun beklemedi\u011fi bir nakit \u00e7\u0131k\u0131\u015f\u0131 yarat\u0131yor: \u015firket k\u00e2r etti ama paray\u0131 da\u011f\u0131tmad\u0131, yine de stopaj\u0131 yat\u0131rmak zorunda.<\/p>\n

    Bu stopaj Form 8804 ile y\u0131ll\u0131k olarak bildirilir, her yabanc\u0131 ortak i\u00e7in Form 8805 d\u00fczenlenir ve \u00f6demeler Form 8813 ile y\u0131l i\u00e7inde \u00e7eyreklik yap\u0131l\u0131r.<\/p>\n

    Ortakl\u0131k pay\u0131n\u0131n devri<\/strong><\/h3>\n

    Yabanc\u0131 bir ortak pay\u0131n\u0131 satt\u0131\u011f\u0131nda, Section 1446(f) uyar\u0131nca al\u0131c\u0131 taraf sat\u0131\u015f bedeli \u00fczerinden stopaj yapmakla y\u00fck\u00fcml\u00fc. Yani ortakl\u0131\u011fa yabanc\u0131 ortak almak, ileride o pay\u0131n devrini de karma\u015f\u0131kla\u015ft\u0131r\u0131yor. \u00c7\u0131k\u0131\u015f senaryosunu bug\u00fcnden d\u00fc\u015f\u00fcnmekte fayda var.<\/p>\n

    Vergi kimlik numaras\u0131<\/strong><\/h3>\n

    Yabanc\u0131 orta\u011f\u0131n K-1 alabilmesi ve stopaj\u0131 mahsup edebilmesi i\u00e7in ITIN’e ihtiyac\u0131 var. ITIN ba\u015fvurusu haftalar s\u00fcrebiliyor; ortakl\u0131\u011f\u0131n ilk beyan d\u00f6nemi gelmeden ba\u015flat\u0131n.<\/p>\n

    \u00c7ifte vergilendirme<\/strong><\/h3>\n

    T\u00fcrkiye mukimi bir orta\u011f\u0131n ABD’de \u00f6dedi\u011fi vergiyi T\u00fcrkiye’de mahsup edebilmesi, T\u00fcrkiye\u2013ABD \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131n\u0131n h\u00fck\u00fcmlerine ba\u011fl\u0131. Ortakl\u0131k kazanc\u0131n\u0131n niteli\u011fi (ticari kazan\u00e7, temett\u00fc, faiz) mahsup imk\u00e2n\u0131n\u0131 do\u011frudan etkiliyor. Bu, s\u00f6zle\u015fme imzalanmadan \u00f6nce konu\u015fulmas\u0131 gereken bir konu.<\/p>\n

     <\/p>\n

    Operating agreement’ta atlanan \u00fc\u00e7 madde<\/strong><\/h2>\n

    Ortak ekleme genellikle k\u0131sa bir ek s\u00f6zle\u015fmeyle yap\u0131l\u0131yor. Sonradan sorun \u00e7\u0131karan maddeler hemen her zaman ayn\u0131 \u00fc\u00e7\u00fc:<\/p>\n

      \n
    1. K\u00e2r ve zarar payla\u015f\u0131m\u0131. Paylar\u0131n y\u00fczdesinden farkl\u0131 bir da\u011f\u0131t\u0131m yapmak m\u00fcmk\u00fcn, ancak bu da\u011f\u0131t\u0131m\u0131n vergi a\u00e7\u0131s\u0131ndan kabul g\u00f6rmesi i\u00e7in Section 704(b) alt\u0131ndaki \u201csubstantial economic effect\u201d testini ge\u00e7mesi gerekiyor. Geli\u015fig\u00fczel yaz\u0131lan bir \u00f6zel da\u011f\u0131t\u0131m maddesi, denetimde paylar\u0131n oran\u0131na g\u00f6re yeniden hesaplanabiliyor.<\/li>\n
    2. Da\u011f\u0131t\u0131m politikas\u0131. K\u00e2r da\u011f\u0131t\u0131lmasa bile ortaklar kendi paylar\u0131ndan vergi \u00f6demek zorunda. Vergiyi kar\u015f\u0131layacak asgari bir da\u011f\u0131t\u0131m maddesi (tax distribution) koymazsan\u0131z, ortaklardan biri kendi cebinden vergi \u00f6demek durumunda kalabiliyor.<\/li>\n
    3. \u00c7\u0131k\u0131\u015f ve devir kurallar\u0131. Ortaklardan biri ayr\u0131lmak istedi\u011finde ne olaca\u011f\u0131; \u00f6nal\u0131m hakk\u0131, de\u011ferleme y\u00f6ntemi ve \u00f6deme takvimi. Bunlar yaz\u0131lmad\u0131\u011f\u0131nda ayr\u0131l\u0131k s\u00fcreci hem uzuyor hem pahal\u0131la\u015f\u0131yor.<\/li>\n<\/ol>\n

       <\/p>\n

      Ortak eklemeden \u00f6nce kontrol listesi<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
      Ad\u0131m<\/strong><\/td>\nNe yap\u0131lmal\u0131<\/strong><\/td>\nZamanlama<\/strong><\/td>\n<\/tr>\n<\/thead>\n
      1<\/td>\nYap\u0131y\u0131 netle\u015ftirin: yeni ortak pay m\u0131 sat\u0131n al\u0131yor, sermaye mi koyuyor?<\/td>\nS\u00f6zle\u015fme yaz\u0131lmadan \u00f6nce<\/td>\n<\/tr>\n
      2<\/td>\nSenaryo 1 ise, mevcut orta\u011f\u0131n vergi y\u00fck\u00fcn\u00fc hesaplay\u0131n<\/td>\nKarar \u00f6ncesi<\/td>\n<\/tr>\n
      3<\/td>\nOperating agreement’\u0131 revize edin: k\u00e2r payla\u015f\u0131m\u0131, tax distribution, \u00e7\u0131k\u0131\u015f maddeleri<\/td>\n\u0130mza \u00f6ncesi<\/td>\n<\/tr>\n
      4<\/td>\nEIN mektubunu kontrol edin, gerekirse yeni EIN al\u0131n<\/td>\nD\u00f6n\u00fc\u015f\u00fcm tarihinden \u00f6nce<\/td>\n<\/tr>\n
      5<\/td>\nD\u00f6n\u00fc\u015f\u00fcm tarihinde ara mizan al\u0131n ve defterleri kapat\u0131n<\/td>\nD\u00f6n\u00fc\u015f\u00fcm g\u00fcn\u00fc<\/td>\n<\/tr>\n
      6<\/td>\nYabanc\u0131 ortak varsa ITIN ba\u015fvurusunu ba\u015flat\u0131n<\/td>\nD\u00f6n\u00fc\u015f\u00fcmden hemen sonra<\/td>\n<\/tr>\n
      7<\/td>\nSon d\u00f6nem 1120 + 5472 (yabanc\u0131 sahipliyse) beyan\u0131n\u0131 planlay\u0131n<\/td>\nD\u00f6nem sonu<\/td>\n<\/tr>\n
      8<\/td>\nSection 1446 \u00e7eyreklik stopaj takvimini kurun<\/td>\n\u0130lk k\u00e2r d\u00f6neminden \u00f6nce<\/td>\n<\/tr>\n
      9<\/td>\n\u0130lk Form 1065 ve K-1’leri haz\u0131rlay\u0131n<\/td>\n15 Mart<\/td>\n<\/tr>\n
      10<\/td>\nEyalet d\u00fczeyindeki bildirim ve har\u00e7lar\u0131 kontrol edin<\/td>\nY\u0131l i\u00e7inde<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      S\u0131k sorulan sorular<\/strong><\/h2>\n

      Ortak ekledi\u011fimde LLC’m partnership’e mi d\u00f6n\u00fc\u015f\u00fcyor, yoksa \u015firket t\u00fcr\u00fcm m\u00fc de\u011fi\u015fiyor?<\/strong><\/h3>\n

      Eyalet d\u00fczeyinde h\u00e2l\u00e2 ayn\u0131 LLC’siniz. De\u011fi\u015fen, IRS’in sizi hangi vergi rejiminde de\u011ferlendirdi\u011fi. LLC olarak kal\u0131rs\u0131n\u0131z, ama partnership gibi beyan verirsiniz.<\/p>\n

      Partnership yerine S-Corp veya C-Corp olarak vergilenmeyi se\u00e7ebilir miyim?<\/strong><\/h3>\n

      Evet, Form 8832 ile kurumlar vergisi rejimini se\u00e7ebilirsiniz. Ancak S-Corp se\u00e7iminde yabanc\u0131 ortak bulunduramazs\u0131n\u0131z; bu, T\u00fcrk giri\u015fimcilerin \u00e7o\u011fu i\u00e7in se\u00e7ene\u011fi ba\u015ftan eliyor. C-Corp se\u00e7imi ise \u00e7ifte vergilendirme getirir. Karar, ortaklar\u0131n mukimli\u011fi ve k\u00e2r da\u011f\u0131t\u0131m plan\u0131na g\u00f6re verilmeli.<\/p>\n

      E\u015fimi ortak yaparsam da ayn\u0131 kurallar ge\u00e7erli mi?<\/strong><\/h3>\n

      Kural olarak evet. Baz\u0131 eyaletlerde evli \u00e7iftlerin sahip oldu\u011fu LLC’ler i\u00e7in farkl\u0131 bir muamele m\u00fcmk\u00fcn olabiliyor, ancak bu eyalet hukukuna ba\u011fl\u0131 ve istisna niteli\u011finde. Varsay\u0131ma dayanmadan kontrol ettirin.<\/p>\n

      Ortak ekledikten sonra 5472 vermeye devam edecek miyim?<\/strong><\/h3>\n

      Hay\u0131r. Form 5472 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, yabanc\u0131 sahipli tek ortakl\u0131 LLC’ler i\u00e7in ge\u00e7erli. Ortakl\u0131\u011fa d\u00f6n\u00fc\u015ft\u00fckten sonra beyan d\u00fczeniniz Form 1065 ve K-1 \u00fczerinden y\u00fcr\u00fcr. Ancak d\u00f6n\u00fc\u015f\u00fcmden \u00f6nceki d\u00f6nem i\u00e7in son bir 1120 + 5472 vermeniz gerekiyor.<\/p>\n

       <\/p>\n

      Ortak eklemek, tek bir imzayla halledilebilecek kadar basit g\u00f6r\u00fcnen ama arkas\u0131nda birka\u00e7 y\u0131la yay\u0131lan beyan y\u00fck\u00fcml\u00fcl\u00fckleri olan bir karar. Yap\u0131y\u0131 do\u011fru kurman\u0131n maliyeti d\u00fc\u015f\u00fck; yanl\u0131\u015f kurulmu\u015f bir yap\u0131y\u0131 sonradan d\u00fczeltmenin maliyeti de\u011fil.<\/em><\/p>\n

      Manay CPA olarak ABD’de ortakl\u0131k yap\u0131s\u0131 kuran ve d\u00f6n\u00fc\u015ft\u00fcren T\u00fcrk giri\u015fimcilerle \u00e7al\u0131\u015f\u0131yoruz: senaryo analizi, d\u00f6n\u00fc\u015f\u00fcm d\u00f6nemi muhasebesi, Form 1065 ve K-1 haz\u0131rl\u0131\u011f\u0131, yabanc\u0131 ortak stopaj\u0131. Yap\u0131n\u0131z\u0131 konu\u015fmak i\u00e7in \u00fccretsiz dan\u0131\u015fmanl\u0131k g\u00f6r\u00fc\u015fmesi talep edebilirsiniz.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

      LLC’ye Sonradan Ortak Eklemek: Vergi ve Beyan Sonu\u00e7lar\u0131 Wyoming’de iki y\u0131l \u00f6nce tek ba\u015f\u0131n\u0131za bir LLC kurdunuz. \u0130\u015fler b\u00fcy\u00fcd\u00fc, uzun s\u00fcredir birlikte \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z arkada\u015f\u0131n\u0131za \u015firketin %30’unu vermeye karar verdiniz. Bir operating agreement eki imzal\u0131yorsunuz, i\u015f bitiyor. Eyalet taraf\u0131nda b\u00fcy\u00fck \u00f6l\u00e7\u00fcde \u00f6yle. Ama IRS taraf\u0131nda olan \u015fey \u00e7ok daha ciddi: \u015firketiniz o g\u00fcn bir vergi m\u00fckellefi […]<\/p>\n","protected":false},"author":2,"featured_media":83023,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-83022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83022","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=83022"}],"version-history":[{"count":1,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83022\/revisions"}],"predecessor-version":[{"id":83024,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/83022\/revisions\/83024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/83023"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=83022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=83022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=83022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}