• 수정
• 삭제
• 검색
• 답변
• 글쓰기

JYLee님이 2012-03-08 16:43:50.0에 쓰신글
>상업용 부동산을 LLC 명의로 소유하고 있었는데 금년 2월말로 처분이 되어 LLC 앞으로 수입 지출이 더이상 없습니다.
>
>이 경우 언제 LLC 페쇄 신고를 해야 하는지, 그리고  매년  4월 중에 주 정부에  내는 등록비를 이번에도 내야 하는지 궁금합니다. 알려 주시는 분께 미리 검사 드립니다.


"“이 경우 언제 LLC 페쇄 신고를 해야 하는지, 그리고 매년 4월 중에 주 정부에 내는 등록비를 이번에도 내야 하는지 궁금합니다. 알려 주시는 분께 미리 검사 드립니다”----> It depends; your LLC may avoid the minimum franchise or annual tax for current and subsequent taxable years if you timely file your final franchise or annual tax return, including extension, for the preceding taxable year;conduct no business after the last day of the preceding taxable year;file the appropriate documents with the California Secretary of State  within 12 months of the filing date of your final tax return.So, if you used the proper procedure with your state tax department to make sure that it was closed according to the rules that they would have for you to follow for the closing of your LLC and filed the necessary forms that you were required to do to make sure that the LLC was closed in their records at that time when you should have done it correctly.If this has not been done correctly YES you do have to file and pay any tax and fees that are due for this LLC(an annual minimum tax of $800.00 ).At the state level, you pay the franchise tax until you have properly dissolved it. You need to send completed Request for Tax Clearance Certificate (3555L) to Franchise Tax Board;you need to file a document called Articles of Dissolution or Certificate of Dissolution Form LLC-3 with your state's Department of Revenue or Secretary of State's office( I guess FTB asyour state is CA). This document is usually available on your state's website, and there is typically a small fee required. Contact the county in which the business is located and cancel your business license. Do not just let it expire because you might be assessed additional fees or taxes even though your business is no longer in operation. Send forms to the California Secretary of State's office. These is no fee for filing a Certificate of Cancellation or Certificate of Dissolution.
                                      Secretary of State
                      Document of Filing Support Unit
                                  P.O. Box 944288
                          Sacramento, CA 94244-2280
Notify the IRS that the LLC is no longer in operation by shutting down the Employer Identification Number (EIN) through the IRS website. File the proper paperwork with the Internal Revenue Service to report final paychecks, retirement and pension plan funds .Report the sale of any assets, buildings, property or office equipment to the IRS.File that year's tax return. When you do so, make sure to mark the box that says "Last Tax Return."