作为小型企业主，您承担了许多会计责任，例如跟踪您的企业交易，收入和费用。除了完成这些任务之外，您还必须了解哪些基本会计表与您的小型企业有关。德赢跑分app官网下载安装
德赢跑分app官网下载安装基本会计表格
小型企业会计表格可以分为各个类别。Some categories include reporting income and expenses, filing estimated taxes, claiming deductions, and reporting 1099 payments. Explore the different sections below and learn more about the different types of accounting forms.
Reporting income, expenses, and income taxes
当你这样做的时候vwin000官方网站 , you need to file certain forms to report things like income taxes and how much your company earns and spends. Some forms you file vary depending on your业务结构类型。Here are five forms for filing federal income tax returns.
Schedule C
Schedule C，从业务中获利或损失，报告您在纳税年度赚或损失的钱。
Sole proprietors who own and operate their business must file Schedule C. And if you’re the sole owner of a limited liability company (LLC), you must file a Schedule C, too.
要完成附表C，请收集您的企业资产负债表，损益表，库存信息和费用详细信息（例如旅行）等信息。
独资老板和单人成员LLC必须在每年4月15日之前提交附表C。
Attach Schedule C to表格1040, U.S. Individual Income Tax Return.
Schedule SE
Along with Schedule C, sole proprietors and single-member LLCs typically must also fill outSchedule SE, Self-Employment Tax.
利用Schedule SE to calculate what you owe in self-employment tax, based on your Schedule C form.
You must file Schedule SE if you’reself-employed并在纳税年度赚取400美元或更多的净利润。
每年使用您的个人所得税申报表，表格1040。时间表SE。时间表SE也将于每年4月15日之前到期。
Schedule K-1
If you own a partnership or multi-member LLC, report income and expenses onSchedule K-1（表格1065），美国合伙收入的回报。
伙伴ships are consideredpass-through entities。This means that the tax passes through to each of the business’s partners. Then, partners show their portion of the business’s income and expenses on their personal income tax form.
Each partner or member must file their own Schedule K-1. Attach Schedule K-1 to表格1065to report your share of the business’s income and expenses.
提交时间表K-1的截止日期为4月15日。
Form 1120
公司使用Form 1120, U.S. Corporation Income Tax Return, to report income and expenses. Form 1120 is also used to calculate the business’s federal income taxes.
公司year-end dates can vary depending on what the business chooses.
公司纳税申报表通常的第15天fourth month after the end of the company’s fiscal year. This means that a business with a year-end date of December 31 must file and pay taxes by April 15.
However, if your company’s fiscal year ends June 30, you must file Form 1120 by the 15th day of the third month.
Form 1120-S
S Corporations，也称为S军，仅对个人收入缴税。S军必须提交Form 1120-S，S公司的美国所得税申报表。
Typically, an S Corp has a year-end date of December 31. The tax return due date for Form 1120-S is March 15.
Filing estimated taxes
一些企业必须对不预扣的收入缴纳估计的税款。您的业务文件的表格取决于您是否自雇。
表格1040-es
Self-employed individuals use表格1040-es，为个人的估计税，向国税局征税。
如果您的纳税责任为$ 1,000或更多，则使用1040-E表格。如果您的税款不超过1,000美元，请不要估计付款。
表格1040-ES包括一个工作表，可帮助您计算估计税。
每年4月15日之前支付估计税。或者，您可以选择全年分四个平等分期付款。如果您选择使用分期付款付款，则当您提交退货时，您的第一笔付款是应付的。而且，您的第一次付款应为您估计的税收总额的25％。
Form 1120-W
公司使用Form 1120-W，估计公司的税收，以报告估计的税收。如果您是纳税年度纳税责任$ 500或以上的公司的一部分，请提交1120-W表格。
Form 1120-W is due April 15 each year.
Claiming deductions
Your business may be able to claim deductions for expenses, such as supplies and home office expenses. In most cases, you must deduct certain business expenses on your tax form. However, you likely need to use a separate form also, like Form 8829.
Form 8829
利用Form 8829，业务使用您的房屋的费用，报告和要求home office tax deduction。Self-employed individuals can use Form 8829.
如果您的房屋中只有专门用于业务的空间，请提交8829。
表格8829可帮助您确定可以从税收中扣除的业务费用。文件表格8829与您的年纳税申报表。
Reporting 1099 payments
如果您有为您的业务工作的独立承包商，请报告其工资为1099款。独立承包商是临时工，需要与员工不同的形式。
如果您向独立承包商支付，包括W-9、1099和1096表格，您必须注意一些表格。
Form W-9
Form W-9, Request for Taxpayer Identification Number and Certification, is like Form W-4, but for independent contractors. Provide Form W-9 to workers you classify as independent contractors. Use information from Form W-9 to accurately fill out Form 1099-NEC.
在W-9表格上，独立承包商必须提供其姓名，业务实体（例如合伙企业），豁免，地址及其社会保险号或雇主身份证号码。
Do not withhold payroll taxes from an independent contractor’s wages. However, you need to report nonemployee compensation to the IRS.
表格1099
如果您有独立承包商而不是员工，请填写表格1099-NEC, Nonemployee Compensation. Use表格1099-NEC向非雇员报告付款。
Fill out the form for independent contractors you paid $600 or more throughout the calendar year.
There are several copies of Form 1099-NEC, including Copies A, B, C, 1, and 2.
You must send Form 1099-NEC to contractors by January 31. Send Copy B to your contractors for their records. And, send Copy 2 so independent contractors can file their state income tax returns, if applicable.
在1月31日之前将副本提交给美国国税局。将复制C保留以获取记录。如果适用，请将副本1发送到您州的税务部门。
You might also make miscellaneous payments, such as rent. If applicable, file Form 1099-MISC, Miscellaneous Information.
表格1096
当您向IRS提交1099-NEC表格时，还包括表格1096。表格1096是您提交的所有表格1099-NEC的摘要。包括表格1096表格1099-NEC的承包商付款总额。
Only send Form 1096 to the IRS. Form 1096 is due along with Forms 1099-NEC by January 31.
如果您提交1099-MISC表格，还包括1096表格以汇总所有1099-MISC。
Basic business accounting forms rules
Keep in mind thatbusiness tax return due dates可以根据您的业务类型而有所不同。
Be sure to file all your required IRS small business forms on time to avoid penalties. For more information about different accounting forms and regulations, visit theIRS的网站。
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本文已从2015年12月8日的原始出版日期开始更新。
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