{"id":4074,"date":"2022-02-18T13:30:00","date_gmt":"2022-02-18T10:30:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=4074"},"modified":"2025-01-15T16:02:27","modified_gmt":"2025-01-15T13:02:27","slug":"amerikada-start-uplar-icin-onemli-vergi-tarihleri","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/amerikada-start-uplar-icin-onemli-vergi-tarihleri\/","title":{"rendered":"Amerika\u2019da Start-uplar i\u00e7in \u00d6nemli Son Vergi Tarihleri Nelerdir?"},"content":{"rendered":"\n<p>Vergi \u00f6demelerine haz\u0131rlanmak i\u00e7in iyi zaman veya k\u00f6t\u00fc bir zaman yoktur, yeter ki i\u015finizi son dakikaya b\u0131rakmay\u0131n.<\/p>\n\n\n\n<p>Amerika\u2019da hem bireyler hem de \u015firketler, federal ve eyalet gelir vergilerini en ge\u00e7 Mart\/Nisan ay\u0131nda beyan etmeleri gerekti\u011fini bilir; ancak start-uplar\u0131n Vergi G\u00fcn\u00fc&#8217;nden \u00f6nce birka\u00e7 \u00f6nemli verginin daha son tarihini de takip etmesi gerekir.<\/p>\n\n\n\n<p>\u0130\u015fletmenizi ilgilendiren t\u00fcm vergi beyan\u0131 son tarihlerini bilmek, hem son dakikada ortaya \u00e7\u0131kabilecek kar\u0131\u015f\u0131kl\u0131klardan ve olas\u0131 hatalardan hem de tarihi ka\u00e7\u0131rman\u0131z durumunda ortaya \u00e7\u0131kacak para cezas\u0131, hatta daha ciddi durumlarda hapis cezas\u0131 gibi \u00e7e\u015fitli sonu\u00e7lardan ka\u00e7\u0131nman\u0131za yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<p>Vergi sezonundan \u00f6nce bir tarihte bir start-up vergi hizmeti sa\u011flay\u0131c\u0131 se\u00e7mek ve y\u0131l boyunca bu sa\u011flay\u0131c\u0131yla proaktif bi\u00e7imde \u00e7al\u0131\u015fmak, vergilerinizin zaman\u0131nda ve do\u011fru \u015fekilde beyan edilmesini sa\u011flar. Bu y\u0131l biraz ge\u00e7 kalm\u0131\u015f ya da \u015fimdiden \u00f6n\u00fcm\u00fczdeki y\u0131l i\u00e7in haz\u0131rlan\u0131yor olabilirsiniz. Bu yaz\u0131m\u0131zda, her iki durumda da start-up&#8217;\u0131n\u0131z\u0131 ilgilendiren \u00f6nemli vergi son tarihlerini listeliyoruz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/amerikada-start-uplar-icin-onemli-vergi-tarihleri\/#1099-NEC_beyani\" >1099-NEC beyan\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/amerikada-start-uplar-icin-onemli-vergi-tarihleri\/#San_Francisco_Isletme_Vergileri\" >San Francisco \u0130\u015fletme Vergileri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/amerikada-start-uplar-icin-onemli-vergi-tarihleri\/#Delaware_Imtiyaz_Vergisi\" >Delaware \u0130mtiyaz Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/amerikada-start-uplar-icin-onemli-vergi-tarihleri\/#Federal_ve_Eyalet_Gelir_Vergileri_Ortakliklar_ve_S_Sirketler\" >Federal ve Eyalet Gelir Vergileri (Ortakl\u0131klar ve S \u015eirketler)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/amerikada-start-uplar-icin-onemli-vergi-tarihleri\/#Federal_ve_Eyalet_Gelir_Vergileri_Tum_Diger_Sirketler\" >Federal ve Eyalet Gelir Vergileri (T\u00fcm Di\u011fer \u015eirketler)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/amerikada-start-uplar-icin-onemli-vergi-tarihleri\/#Vergi_Beyan_Son_Tarihlerinizi_Mukellef_ile_Takip_Edin\" >Vergi Beyan Son Tarihlerinizi M\u00fckellef ile Takip Edin<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1099-NEC_beyani\"><\/span>1099-NEC beyan\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Son tarih: 31 Ocak<\/strong><\/p>\n\n\n\n<p>\u015eirketiniz taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan ve y\u0131l boyunca en az 600 USD \u00f6denmi\u015f olan Amerika Birle\u015fik Devletleri&#8217;ndeki sa\u011flay\u0131c\u0131lar, y\u00fckleniciler ve serbest \u00e7al\u0131\u015fanlar i\u00e7in 1099 formlar\u0131n\u0131 doldurman\u0131z gerekiyor.<\/p>\n\n\n\n<p>Son beyan tarihine kadar sa\u011flay\u0131c\u0131lar, y\u00fckleniciler ve serbest \u00e7al\u0131\u015fanlar da 1099-NEC formlar\u0131n\u0131n birer kopyas\u0131n\u0131 alm\u0131\u015f olmal\u0131.<\/p>\n\n\n\n<p>Bu gereklili\u011fin kapsad\u0131\u011f\u0131 belirli sa\u011flay\u0131c\u0131 t\u00fcrleri; bireyleri, tek malikleri, ortakl\u0131klar\u0131 ve limited \u015firketleri (LLC&#8217;leri) i\u00e7eriyor.<\/p>\n\n\n\n<p>Bu form ve di\u011fer bilgi beyannameleri, IRS taraf\u0131ndan bireysel vergi m\u00fckelleflerinin vergi beyanlar\u0131nda belirtti\u011fi geliri do\u011frulayarak vergi usuls\u00fczl\u00fc\u011f\u00fcn\u00fc azaltmak i\u00e7in kullan\u0131ld\u0131\u011f\u0131ndan dolay\u0131, vergi sezonunun ba\u015flang\u0131c\u0131nda isteniyor.<\/p>\n\n\n\n<p>IRS, 1099-NEC formlar\u0131n\u0131n beyan edilmesi i\u00e7in normal \u015fartlarda 30 g\u00fcnl\u00fck bir uzatma sa\u011flamamakla beraber, belirli zorluklar ya\u015faman\u0131z halinde i\u015fletmenize b\u00f6yle bir uzatma verilebiliyor. <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8809\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">1099-NEC uzatma talebi<\/a> elektronik olarak doldurulamad\u0131\u011f\u0131 i\u00e7in, formu doldurup, imzalay\u0131p, IRS&#8217;e posta yoluyla g\u00f6ndermeniz gerekiyor.<\/p>\n\n\n\n<p>\u0130yi haber \u015fu ki, ABD&#8217;de ya\u015famayan ve ABD&#8217;de \u00e7al\u0131\u015fmayan sa\u011flay\u0131c\u0131lar, y\u00fckleniciler ve serbest \u00e7al\u0131\u015fanlar i\u00e7in 1099-NEC formu doldurman\u0131z gerekmiyor. Sa\u011flay\u0131c\u0131lara, y\u00fcklenicilere ve serbest \u00e7al\u0131\u015fanlara \u00f6deme yapmak i\u00e7in kredi kart\u0131, banka kart\u0131 ya da PayPal gibi \u00fc\u00e7\u00fcnc\u00fc taraf bir \u00f6deme a\u011f\u0131 kullan\u0131yorsan\u0131z kart\u0131 veren ya da \u00f6demeyi i\u015fleyen kurum, bu i\u015flemleri sizin ad\u0131n\u0131za bildiriyor ve bu i\u015flemi sizin yapman\u0131za gerek kalm\u0131yor. <a href=\"https:\/\/mercury.com\/\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">Mercury<\/a>, <a href=\"https:\/\/www.americanexpress.com\/\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">American Express <\/a>(Amex) ve di\u011fer i\u015fortaklar\u0131m\u0131z\u0131n size sa\u011flayabilece\u011fi imkanlara, \u00fccretsiz \u00fcye olabildi\u011finiz M\u00fckellef portalinden ula\u015fabilirsiniz.<\/p>\n\n\n\n<p>Expensify gibi \u00f6deme i\u015fleyiciler ve Gusto, Zenefits, Rippling ya da Justworks gibi bordro sa\u011flay\u0131c\u0131lar, t\u00fcm sa\u011flay\u0131c\u0131 veya y\u00fcklenicilerinize \u00f6deme yapmak i\u00e7in kullan\u0131ld\u0131klar\u0131 s\u00fcrece, \u00e7o\u011funlukla sizin yerinize 1099-NEC formlar\u0131n\u0131 dolduruyor.<\/p>\n\n\n\n<p>ABD&#8217;deki sa\u011flay\u0131c\u0131lar\u0131n, y\u00fcklenicilerin ve serbest \u00e7al\u0131\u015fanlar\u0131n \u015firketinizle \u00e7al\u0131\u015fmaya ba\u015flar ba\u015flamaz <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">W-9 formu<\/a> doldurmas\u0131 gerekiyor, \u00e7\u00fcnk\u00fc vergi kimlik numaralar\u0131n\u0131 bu sayede ediniyorsunuz. IRS&#8217;e, do\u011fru bir 1099-NEC beyan\u0131nda bulunabilmek i\u00e7in t\u00fcm ilgili sa\u011flay\u0131c\u0131lar\u0131n, y\u00fcklenicilerin ve serbest \u00e7al\u0131\u015fanlar\u0131n vergi kimlik numaras\u0131na (SSN veya ITIN) ihtiyac\u0131n\u0131z var.<\/p>\n\n\n\n<p>IRS&#8217;e yanl\u0131\u015f vergi kimlik numaras\u0131 vermeniz veya tedarik\u00e7iden, y\u00fckleniciden ya da serbest \u00e7al\u0131\u015fandan vergi kimlik numaras\u0131 almaman\u0131z durumunda, \u00e7al\u0131\u015fan olmayanlar i\u00e7in yap\u0131lan \u00f6demelerden stopaj al\u0131nabilir. SSN veya ITIN sahibi olmayan y\u00fcklenicilerinizi, serbest \u00e7al\u0131\u015fanlar\u0131n\u0131z\u0131 ve tedarik\u00e7ilerinizi M\u00fckellef destek ekipleri ile temasa ge\u00e7meleri konusunda bilgilendirebilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"San_Francisco_Isletme_Vergileri\"><\/span>San Francisco \u0130\u015fletme Vergileri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Son tarih: 28 \u015eubat<\/strong><\/p>\n\n\n\n<p>San Francisco&#8217;da konut kiraya verme d\u0131\u015f\u0131nda bir i\u015f yapan, belirli istisnalara tabi olmayan ve vergilendirilebilen br\u00fct has\u0131lat\u0131 2 milyon USD&#8217;yi a\u015fan t\u00fcm \u015firketlerin, City and County of San Francisco&#8217;ya <a href=\"https:\/\/sftreasurer.org\/annual-business-tax-returns-2021\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">y\u0131ll\u0131k olarak i\u015fletme vergisi beyan\u0131nda<\/a> bulunmas\u0131 gerekiyor.<\/p>\n\n\n\n<p>San Francisco merkezli bir i\u015fletmenin y\u0131ll\u0131k vergi beyan\u0131, belirli i\u015fletmelerden al\u0131nan birka\u00e7 farkl\u0131 vergiden olu\u015fuyor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a class=\"rank-math-link\" href=\"https:\/\/sftreasurer.org\/business\/taxes-fees\/gross-receipts-tax-gr\" target=\"_blank\" rel=\"noopener\">Br\u00fct has\u0131lat vergisi:<\/a><\/strong> San Francisco&#8217;da konut kiraya verme d\u0131\u015f\u0131nda bir i\u015f yapan ve sat\u0131\u015flardan, kiradan, faizden, telif \u00fccretlerinden, kar pay\u0131ndan ve lisans \u00fccretlerinden gelen gelirler de dahil olmak \u00fczere 2 milyon USD \u00fczerinde vergilendirilebilir br\u00fct has\u0131lat\u0131 olan t\u00fcm \u015firketler. Kar amac\u0131 g\u00fctmeyen kurulu\u015flar ve k\u00fc\u00e7\u00fck i\u015fletmeler gibi belirli i\u015fletme t\u00fcrleri, San Francisco br\u00fct has\u0131lat vergisinden muaf tutulabiliyor.<\/li>\n\n\n\n<li><strong><a class=\"rank-math-link\" href=\"https:\/\/sftreasurer.org\/business\/taxes-fees\/administrative-office-tax-aot\" target=\"_blank\" rel=\"noopener\">\u0130dari ofis vergisi:<\/a><\/strong> \u0130dari ofisi San Francisco&#8217;da bulunan kay\u0131tl\u0131 \u015firketlerin, burada \u00e7al\u0131\u015fan bir \u00e7al\u0131\u015fana ya da kombine \u00e7al\u0131\u015fan grubuna ait bordro gideri \u00fczerinden %1,4 oran\u0131nda vergi vermesi gerekiyor. \u0130dari ofis vergisi, yaln\u0131zca bir \u00e7al\u0131\u015fan\u0131n veya \u00e7al\u0131\u015fan grubunun toplam kombine bordro giderlerinin %50&#8217;sinden fazlas\u0131 bu i\u015fletmeye veya i\u015fletmeyle ili\u015fkili herhangi bir olu\u015fuma idari hizmet ya da y\u00f6netim hizmeti sa\u011flamakla ba\u011flant\u0131l\u0131ysa al\u0131n\u0131yor. Ayn\u0131 zamanda 1000&#8217;den fazla \u00e7al\u0131\u015fan\u0131 olan ve bir \u00f6nceki vergi y\u0131l\u0131nda toplam br\u00fct has\u0131lat\u0131 1 milyar USD&#8217;yi a\u015fan i\u015fletmeler de idari ofis vergisine tabi. Bu vergi; sat\u0131\u015f, pazarlama, do\u011frudan m\u00fc\u015fteri hizmeti, \u00fcr\u00fcn destek hizmeti ve Ar-Ge \u00e7al\u0131\u015fanlar\u0131n\u0131 kapsam\u0131yor.<\/li>\n\n\n\n<li><strong><a class=\"rank-math-link\" href=\"https:\/\/sftreasurer.org\/business\/taxes-fees\/homelessness-gross-receipts-tax-hgr\" target=\"_blank\" rel=\"noopener\">Evsizlik br\u00fct has\u0131lat vergisi:<\/a><\/strong> San Francisco i\u015fletmelerinin, 50 milyon USD&#8217;yi a\u015fan vergilendirilebilir kombine br\u00fct has\u0131latlar\u0131 \u00fczerinden ilaveten %0,175 ila %0,69&#8217;luk bir vergi daha \u00f6demesi gerekiyor. \u0130dari ofis vergisi \u00f6deyen i\u015fletmeler ya da birle\u015fik gruplar, San Francisco&#8217;daki bordro giderleri \u00fczerinden %1,5&#8217;lik bir ilave vergi daha \u00f6d\u00fcyor.<\/li>\n\n\n\n<li><strong><a class=\"rank-math-link\" href=\"https:\/\/sftreasurer.org\/business\/taxes-fees\/commercial-rents-tax-cr\" target=\"_blank\" rel=\"noopener\">Okul \u00f6ncesi bak\u0131m ve e\u011fitim ticari kira vergisi: <\/a><\/strong>\u015eehirde ticari alan kiraya veren San Francisco i\u015fletmelerinin, depo alan\u0131 kiralamaktan elde ettikleri br\u00fct miktar \u00fczerinden %1 oran\u0131nda vergi \u00f6demeleri gerekiyor. \u0130\u015fletmeler, t\u00fcm di\u011fer ticari alanlar i\u00e7in kiradan elde ettikleri miktar\u0131n %3,5&#8217;ini \u00f6d\u00fcyor. Bu vergi, br\u00fct has\u0131lat vergisinden muaf olan i\u015fletmelerden genellikle al\u0131nm\u0131yor.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Delaware_Imtiyaz_Vergisi\"><\/span>Delaware \u0130mtiyaz Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Son tarih: 1 Mart<\/strong><\/p>\n\n\n\n<p>Delaware eyaletinde kurulan t\u00fcm \u015firketlerin, kazan\u00e7 veya kar elde edip etmediklerinden ba\u011f\u0131ms\u0131z olarak her y\u0131l, y\u0131ll\u0131k vergi bildiriminde bulunmas\u0131 ve imtiyaz vergisi \u00f6demesi gerekiyor.<\/p>\n\n\n\n<p>Delaware&#8217;de kurulan komandit, limited ve kolektif \u015firketlerin y\u0131ll\u0131k bildirimde bulunmas\u0131 gerekmiyor, ancak y\u0131ll\u0131k olarak 300 USD&#8217;lik bir vergi \u00f6deme zorunluluklar\u0131 bulunuyor.<\/p>\n\n\n\n<p>\u0130\u015fletmenizin \u00f6deyece\u011fi vergi miktar\u0131, \u015firketinizin azami hisse senedi say\u0131s\u0131na ba\u011fl\u0131.<\/p>\n\n\n\n<p>Genel olarak, <a href=\"https:\/\/corp.delaware.gov\/frtaxcalc\/\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">i\u015fletmenizin \u00f6demesi gereken vergi miktar\u0131n\u0131 hesaplaman\u0131n<\/a> iki yolu var; bunlardan d\u00fc\u015f\u00fck olan\u0131 se\u00e7ebilirsiniz. Her iki hesaplama y\u00f6nteminde de \u015firketler i\u00e7in maksimum vergi miktar\u0131 200.000 USD.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Azami hisse senedi say\u0131s\u0131:<\/strong> Bu y\u00f6ntemde vergiler, ka\u00e7 tane \u00e7\u0131kar\u0131ld\u0131\u011f\u0131ndan ve ka\u00e7\u0131n\u0131n aktif olarak hissedarlar\u0131n elinde bulundu\u011fundan ba\u011f\u0131ms\u0131z olarak, \u015firket s\u00f6zle\u015fmenizde yer alan toplam hisse senedi say\u0131s\u0131n\u0131 baz al\u0131yor. Bu hesaplama y\u00f6ntemi ile minimum vergi oran\u0131 175 USD.<\/li>\n\n\n\n<li><strong>Varsay\u0131lan itibari de\u011fer: <\/strong>Bu y\u00f6ntem, geri al\u0131nm\u0131\u015f hisse senetleri ve br\u00fct varl\u0131klar\u0131n toplam\u0131 da dahil olmak \u00fczere ihra\u00e7 edilen t\u00fcm hisse senetlerini baz al\u0131yor. Bu hesaplama y\u00f6nteminde vergi oran\u0131, her 1 milyon USD i\u00e7in 400 USD; minimum vergi ise 400 USD.<\/li>\n<\/ul>\n\n\n\n<p>Delaware imtiyaz vergisini zaman\u0131nda beyan etmemenin cezas\u0131, 200 USD art\u0131 \u00f6denmemi\u015f vergi bakiyesi \u00fczerinden %1,5 faiz.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Amerika&#039;da Vergi Beyan\u0131\" width=\"760\" height=\"428\" src=\"https:\/\/www.youtube.com\/embed\/CMngFDVjDWw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Federal_ve_Eyalet_Gelir_Vergileri_Ortakliklar_ve_S_Sirketler\"><\/span>Federal ve Eyalet Gelir Vergileri (Ortakl\u0131klar ve S \u015eirketler)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Son tarih: 15 Mart<\/strong><\/p>\n\n\n\n<p><strong>Uzatma son tarihi: 15 Eyl\u00fcl<\/strong><\/p>\n\n\n\n<p>Esas olarak ortakl\u0131k, birlikte i\u015f yapan ve bu i\u015fe para, m\u00fclk, emek ve beceri a\u00e7\u0131s\u0131ndan katk\u0131da bulunan iki veya daha fazla ki\u015fi aras\u0131ndaki ortakl\u0131k olarak tan\u0131mlan\u0131yor. Belirtilen bu ortaklar, ayn\u0131 zamanda i\u015fletmelerinin elde etti\u011fi t\u00fcm kar\u0131n ve u\u011frad\u0131\u011f\u0131 t\u00fcm kay\u0131plar\u0131n da sorumlulu\u011funu payla\u015f\u0131yor.<\/p>\n\n\n\n<p>Bu d\u00fc\u015f\u00fcnceyle, ortakl\u0131klar federal gelir vergisi \u00f6demiyor. Bunun yerine, t\u00fcm kar ve kay\u0131plardan do\u011fan vergi y\u00fck\u00fcml\u00fcl\u00fckleri, ortaklar\u0131n her birine bireysel olarak aktar\u0131l\u0131yor.<\/p>\n\n\n\n<p>Ortaklar\u0131n ise IRS&#8217;e yapt\u0131klar\u0131 vergi ve bilgi beyanlar\u0131nda ortakl\u0131k hakk\u0131ndaki bilgileri a\u00e7\u0131klamas\u0131 gerekiyor.<\/p>\n\n\n\n<p>Genel anlamda iki yayg\u0131n ortakl\u0131k t\u00fcr\u00fc bulunuyor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kolektif \u015firket:<\/strong> \u0130\u015fletme y\u00f6netiminde en az iki genel orta\u011f\u0131n hak ve sorumluluklar\u0131 payla\u015ft\u0131\u011f\u0131 \u015firket.<\/li>\n\n\n\n<li><strong>Komandit \u015firket:<\/strong> \u0130\u015fletmenin sahibi olan ve i\u015fletmeyi y\u00f6neten en az bir genel orta\u011f\u0131n ve yaln\u0131zca yat\u0131r\u0131mc\u0131 olan en az bir s\u0131n\u0131rl\u0131 sorumlu orta\u011f\u0131n bulundu\u011fu \u015firket.<\/li>\n<\/ul>\n\n\n\n<p>Baz\u0131 eyaletlerde belirli ortakl\u0131k t\u00fcrlerinin belirli vergileri \u00f6demesi gerekebiliyor. \u00d6rne\u011fin, California&#8217;da kolektif \u015firketler y\u0131ll\u0131k vergi \u00f6demezken, komandit \u015firketlerin y\u0131ll\u0131k 800 USD vergi \u00f6demesi gerekiyor.<\/p>\n\n\n\n<p>Hangi t\u00fcr ortakl\u0131\u011fa sahip oldu\u011funuzdan ba\u011f\u0131ms\u0131z olarak, 15 Mart&#8217;a kadar a\u015fa\u011f\u0131daki vergi belgelerini IRS&#8217;e iletmeniz gerekli:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a class=\"rank-math-link\" href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1065\" target=\"_blank\" rel=\"noopener\">Form 1065:<\/a><\/strong> Bu form, ortakl\u0131\u011f\u0131n\u0131z\u0131n toplam kazanc\u0131na veya kayb\u0131na ek olarak maa\u015flar, ortaklara taahh\u00fct edilen \u00f6demeler, kira, vergiler ve onar\u0131mlar gibi vergi indirimlerini listelemek i\u00e7in kullan\u0131l\u0131yor. Formun ekinde yer alan tablolarda, ortakl\u0131k hakk\u0131nda sorular, son vergi y\u0131l\u0131 i\u00e7erisinde meydana gelen de\u011fi\u015fiklikler, ne kadar gelir elde edildi\u011fi ve ayn\u0131 s\u00fcre zarf\u0131nda ne kadar para harcand\u0131\u011f\u0131 soruluyor.<\/li>\n\n\n\n<li><strong><a class=\"rank-math-link\" href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-k-1-form-1065\" target=\"_blank\" rel=\"noopener\">K-1 Tablosu:<\/a><\/strong> Bu form, vergi y\u0131l\u0131 boyunca kazan\u00e7tan, kay\u0131plardan, indirimlerden, kredilerden ve benzerlerinden her bir orta\u011f\u0131n \u00fcst\u00fcne d\u00fc\u015fen pay\u0131 bildirmek i\u00e7in kullan\u0131l\u0131yor. Hem kolektif hem de komandit \u015firketlerin, federal gelir vergisi beyan\u0131nda ortakl\u0131klar\u0131n kazanc\u0131n\u0131n ya da kayb\u0131n\u0131n oransal pay\u0131n\u0131 bildirmek i\u00e7in bu forma ihtiyac\u0131 var.<\/li>\n<\/ul>\n\n\n\n<p>Bununla birlikte, Form 1065&#8217;i doldurup i\u015fletme ortaklar\u0131na K-1 Tablosu&#8217;nu iletmek i\u00e7in <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-7004\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">otomatik 6 ayl\u0131k bir uzatma<\/a> talep edebilirsiniz.<\/p>\n\n\n\n<p>Federal vergiler i\u00e7in kurumsal kazanc\u0131, kay\u0131plar\u0131, indirimleri ve kredileri hissedarlara aktaran S \u015firketlerin de <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120-s\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">gelir vergisi beyanlar\u0131n\u0131 <\/a>15 Mart&#8217;a kadar yapmas\u0131 gerekiyor.<\/p>\n\n\n\n<p>T\u00fcm kazan\u00e7 ve kay\u0131plar, bunlar\u0131 bireysel gelir vergisi beyannamelerinde bildiren hissedarlar aras\u0131nda b\u00f6l\u00fcnd\u00fc\u011f\u00fc i\u00e7in, S \u015firketlerin de ortakl\u0131klar gibi kurumsal gelir vergisi \u00f6demesi gerekmiyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Federal_ve_Eyalet_Gelir_Vergileri_Tum_Diger_Sirketler\"><\/span>Federal ve Eyalet Gelir Vergileri (T\u00fcm Di\u011fer \u015eirketler)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Son tarih: 15 Nisan (2022&#8217;de resmi tatiller nedeniyle \u00e7o\u011fu \u015firket i\u00e7in 18 Nisan)<\/strong><\/p>\n\n\n\n<p><strong>Uzatma son tarihi: 15 Ekim<\/strong><\/p>\n\n\n\n<p>T\u0131pk\u0131 bireysel vergi m\u00fckellefleri gibi ABD \u015firketlerinin \u00e7o\u011funun da (S \u015firketler hari\u00e7), 15 Nisan Vergi G\u00fcn\u00fc&#8217;ne kadar <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120\" class=\"rank-math-link\" target=\"_blank\" rel=\"noopener\">gelir vergisi beyan\u0131<\/a>nda bulunmas\u0131 gerekiyor. Bu tarih zaman zaman resmi tatiller nedeniyle uzat\u0131labiliyor.<\/p>\n\n\n\n<p>Biraz daha zamana ihtiyac\u0131n\u0131z varsa, IRS&#8217;ten otomatik 6 ayl\u0131k uzatma almak i\u00e7in Form 7004&#8217;\u00fc doldurarak vergi olarak \u00f6demeniz gerekti\u011fi tahmin edilen miktar\u0131 \u00f6deyin.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Beyan_Son_Tarihlerinizi_Mukellef_ile_Takip_Edin\"><\/span>Vergi Beyan Son Tarihlerinizi M\u00fckellef ile Takip Edin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergileri beyan etmek ve haz\u0131rlamak stresli bir s\u00fcre\u00e7 olabilir.<\/p>\n\n\n\n<p>Ancak b\u00f6yle olmak zorunda de\u011fil. M\u00fckellef ile \u015firketinizi oturdu\u011funuz yerden kurarken, vergi konular\u0131nda i\u015f ortaklar\u0131yla size destek olur.<\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/usa\" class=\"rank-math-link\">M\u00fckellef <\/a>olarak m\u00fc\u015fterilerimize verdi\u011fimiz desteklere g\u00f6z gezdirmek i\u00e7in buraya t\u0131klayabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-614b22ed-7e40-448b-a5d2-20de6a2fea24\">\n\t\t<span class=\"hs-cta-node hs-cta-614b22ed-7e40-448b-a5d2-20de6a2fea24\" id=\"614b22ed-7e40-448b-a5d2-20de6a2fea24\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/614b22ed-7e40-448b-a5d2-20de6a2fea24\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-614b22ed-7e40-448b-a5d2-20de6a2fea24\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/614b22ed-7e40-448b-a5d2-20de6a2fea24.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '614b22ed-7e40-448b-a5d2-20de6a2fea24', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Vergi \u00f6demelerine haz\u0131rlanmak i\u00e7in iyi zaman veya k\u00f6t\u00fc bir zaman yoktur, yeter ki i\u015finizi son dakikaya b\u0131rakmay\u0131n. Amerika\u2019da hem bireyler hem de \u015firketler, federal ve eyalet gelir vergilerini en ge\u00e7 Mart\/Nisan ay\u0131nda beyan etmeleri gerekti\u011fini bilir; ancak start-uplar\u0131n Vergi G\u00fcn\u00fc&#8217;nden \u00f6nce birka\u00e7 \u00f6nemli verginin daha son tarihini de takip etmesi gerekir. \u0130\u015fletmenizi ilgilendiren t\u00fcm vergi &#8230;<\/p>\n","protected":false},"author":14,"featured_media":4630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-4074","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-amerikada-sirket-kurmak"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4074","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=4074"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4074\/revisions"}],"predecessor-version":[{"id":9300,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4074\/revisions\/9300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4630"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=4074"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=4074"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=4074"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}