{"id":6639,"date":"2019-01-17T14:47:43","date_gmt":"2019-01-17T14:47:43","guid":{"rendered":"https:\/\/amerilawyer-blog.local\/?p=6639"},"modified":"2021-12-13T17:18:41","modified_gmt":"2021-12-13T22:18:41","slug":"flow-through-entity","status":"publish","type":"page","link":"https:\/\/www.amerilawyer.com\/blog\/flow-through-entity","title":{"rendered":"How to Avoid Double Taxation with a Flow-through Entity"},"content":{"rendered":"<div style=\"border-top: double #c0c0c0; margin-top:20px; margin-bottom:20px\">\n<div style=\"margin-left: 10%; margin-right: 10%; font-size:17px;\">\n<h1 style=\"font-family:'arial black'\">How to Avoid Double Taxation with a Flow-through Entity<\/h1>\n<p align=\"justify\">A flow through entity\u2014also known as a flow through entity\u2014is a type of business structure that avoids double taxation by having its income and losses taxed only at the member level. The government regards income from a flow through entity as that of the owners, shareholders, partners or members\u2014therefore the business itself isn&#8217;t taxed.  The amount of tax a member has to pay depends primarily on their income levels.<\/p>\n<p style=\"font-size:17px; margin-bottom:0px\">Types of Flow through Entities Include:<\/p>\n<div style=\"display:inline-block\">\n<div style=\"display:inline-block;\">\n<ul>\n<li align=\"left\"><a href=\"https:\/\/www.amerilawyer.com\/form_a_sub_chapter_s_corporation\/sub_chapter_s_corporation.htm\">Subchapter S Corporations<\/a><\/li>\n<li align=\"left\"><a href=\"https:\/\/www.amerilawyer.com\/form_a_limited_liability_company\/limited_liability_company.htm\">Limited Liability Companies<\/a><\/li>\n<li align=\"left\"><a href=\"https:\/\/www.amerilawyer.com\/form_a_general_partnership\/general_partnership.htmm\">Partnerships<\/a><\/li>\n<li align=\"left\"><a href=\"https:\/\/www.amerilawyer.com\/index.htm\">Sole Proprietorships<\/a><\/li>\n<\/ul>\n<\/div>\n<div style=\"margin-top:0px\">\n<div style=\"float:left; margin-top:0px; margin-right:40px\">\n<b>Each Corporation or Limited Liability Company is COMPLETE<\/b><\/p>\n<p><u style=\"color:red; font-weight:bold\">INCLUDES<\/u> State Filing Fee, <font style=\"background-color:yellow\">&#8220;YES! Includes State Filing Fee&#8221;<\/font><br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Corporate or Company Seal and Book<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Certificate or Articles of Incorporation or Organization<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Company or Corporate Minutes<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Corporate By Laws or LLC Regulations<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Corporate or LLC Ownership Register<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Banking Resolution<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Membership or Stock Certificate<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> Preliminary Name Search<br \/>\n<u style=\"color:red; font-weight:bold\">INCLUDES<\/u> 110% Lowest Price Guarantee <em style=\"font-weight:bold\">!<\/em><\/p>\n<p>Yes, even <u style=\"font-weight:bold\">INCLUDES Attorney&#8217;s Fee<\/u> (No Hidden Attorney Fees).<\/p>\n<p style=\"margin-top:-10px; font-weight:bold\"><a href=\"https:\/\/www.amerilawyer.com\/incredibleprices.htm\">What&#8217;s the secret to such great prices?<\/a><\/p>\n<style>\r\n.myButton {\r\n\t-moz-box-shadow: 1px 2px 0px 0px #939393;\r\n\t-webkit-box-shadow: 1px 2px 0px 0px #939393;\r\n\tbox-shadow: 1px 2px 0px 0px #939393;\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #ff0000), color-stop(1, #e53737));\r\n\tbackground:-moz-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-webkit-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-o-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-ms-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:linear-gradient(to bottom, #ff00005%, #e53737100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#ff7979', endColorstr='#e53737',GradientType=0);\r\n\tbackground-color:#000000;\r\n\t-moz-border-radius:5px;\r\n\t-webkit-border-radius:5px;\r\n\tborder-radius:5px;\r\n\tborder:1px solid #cdcdcd;\r\n\tdisplay:inline-block;\r\n\tcursor:pointer;\r\n\tcolor:FCFCFC;\r\n\tfont-family:Arial;\r\n\tfont-size:17px;\r\n\tfont-weight:bold;\r\n\tpadding:6px 22px;\r\n\ttext-decoration:none;\r\n\ttext-shadow:0px 1px 0px #cc5252;\r\nmargin-bottom: 20px;\r\n}\r\n.myButton:hover {\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #e53737), color-stop(1, #700000));\r\n\tbackground:-moz-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-webkit-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-o-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-ms-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:linear-gradient(to bottom, #e537375%, #700000100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#e537375', endColorstr='#700000',GradientType=0);\r\n\tbackground-color:#e53737;\r\n}\r\n.myButton:active {\r\n\tposition:relative;\r\n\ttop:1px;\r\n}\r\n<\/style>\n<div align=\"left\" style=\"margin-top:30px\"><a href=\"https:\/\/www.amerilawyer.com\/order.htm\" class=\"myButton\" style=\"color: white; font-family: 'arial black'\">ORDER ONLINE NOW<em>!<\/em><\/a><\/div>\n<\/div>\n<div style=\"display:inline-block; margin-top:13px; margin-left:12%\">\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/amerilawyer-blog.local\/wp-content\/uploads\/2019\/01\/corporate-kit350x350.jpg\" alt=\"flow-through-entity\" width=\"350\" height=\"350\" class=\"aligncenter size-full wp-image-5842\" srcset=\"https:\/\/www.amerilawyer.com\/blog\/wp-content\/uploads\/2019\/01\/corporate-kit350x350.jpg 350w, https:\/\/www.amerilawyer.com\/blog\/wp-content\/uploads\/2019\/01\/corporate-kit350x350-150x150.jpg 150w, https:\/\/www.amerilawyer.com\/blog\/wp-content\/uploads\/2019\/01\/corporate-kit350x350-300x300.jpg 300w, https:\/\/www.amerilawyer.com\/blog\/wp-content\/uploads\/2019\/01\/corporate-kit350x350-144x144.jpg 144w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/>\n<\/div>\n<\/div>\n<!--BEGINNING OF MOBILE FORM -->\r\n<div align=\"center\" style=\"margin-top:30px\">\r\n<div style=\"border-style: solid none solid none; background-color: #FFFFCC; border-top-width: 1px; border-bottom-width: 1px; border-top-color: #000000; border-bottom-color: #000000;padding-top:10px;padding-bottom:10px;padding-left:5px;\">\r\n                <span style=\"font-family: Arial, Helvetica, sans-serif; font-size: 17px\"><strong>Submit contact details for immediate assistance:<\/strong><\/span>\r\n<div class=\"everest-forms\"><div class=\"evf-container default\" id=\"evf-24400\"><form id=\"evf-form-24400\" class=\"everest-form\" data-formid=\"24400\" data-ajax_submission=\"1\" data-keyboard_friendly_form=\"0\" data-form_state_type=\"\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/blog\/wp-json\/wp\/v2\/pages\/6639\"><div class=\"evf-field-container\"><input type=\"hidden\" id=\"_wpnonce24400\" name=\"_wpnonce24400\" value=\"c1daa77f78\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/blog\/wp-json\/wp\/v2\/pages\/6639\" \/><div class=\"evf-frontend-row\" data-row=\"row_1\" conditional_rules=\"[]\"><div class=\"evf-frontend-grid evf-grid-3\" data-grid=\"grid_1\"><\/div><div class=\"evf-frontend-grid evf-grid-3\" data-grid=\"grid_2\"><div id=\"evf-24400-field_s5CVsrkW3h-5-container\" class=\"evf-field evf-field-last-name form-row validate-required\" data-required-field-message=\"This field is required.\" data-field-id=\"s5CVsrkW3h-5\"><label class=\"evf-field-label\" for=\"evf-24400-field_s5CVsrkW3h-5\"><span class=\"evf-label\">Full Name<\/span> <abbr class=\"required\" title=\"Required\">*<\/abbr><\/label><input type=\"text\" id=\"evf-24400-field_s5CVsrkW3h-5\" class=\"input-text\" name=\"everest_forms[form_fields][s5CVsrkW3h-5]\" required><\/div><div id=\"evf-24400-field_BE8xVHTOUb-6-container\" class=\"evf-field evf-field-last-name form-row validate-required\" data-required-field-message=\"This field is required.\" data-field-id=\"BE8xVHTOUb-6\"><label class=\"evf-field-label\" for=\"evf-24400-field_BE8xVHTOUb-6\"><span class=\"evf-label\">Phone<\/span> <abbr class=\"required\" title=\"Required\">*<\/abbr><\/label><input type=\"text\" id=\"evf-24400-field_BE8xVHTOUb-6\" class=\"input-text\" name=\"everest_forms[form_fields][BE8xVHTOUb-6]\" required><\/div><div id=\"evf-24400-field_CXyDYJpCsP-7-container\" class=\"evf-field evf-field-email form-row validate-required validate-email\" data-required-field-message=\"Please enter a valid email address.\" data-field-id=\"CXyDYJpCsP-7\"><label class=\"evf-field-label\" for=\"evf-24400-field_CXyDYJpCsP-7\"><span class=\"evf-label\">Email<\/span> <abbr class=\"required\" title=\"Required\">*<\/abbr><\/label><input type=\"email\" id=\"evf-24400-field_CXyDYJpCsP-7\" class=\"input-text\" name=\"everest_forms[form_fields][CXyDYJpCsP-7]\" required ><\/div><\/div><div class=\"evf-frontend-grid evf-grid-3\" data-grid=\"grid_3\"><\/div><\/div><\/div><div class=\"evf-honeypot-container evf-field-hp\"><label for=\"evf-24400-field-hp\" class=\"evf-field-label\">Website<\/label><input type=\"text\" name=\"everest_forms[hp]\" id=\"evf-24400-field-hp\" class=\"input-text\"><\/div><div class=\"evf-submit-container \" ><input type=\"hidden\" name=\"everest_forms[id]\" value=\"24400\"><input type=\"hidden\" name=\"everest_forms[author]\" value=\"2\"><button type='submit' name='everest_forms[submit]' class='everest-forms-submit-button button evf-submit ' id='evf-submit-24400' value='evf-submit' data-process-text=\"Processing\u2026\" conditional_rules='&quot;&quot;' conditional_id='evf-submit-24400'  id=\"evf-submit-24400\" aria-live=\"assertive\">Click Here to Get Assistance &gt;&gt;<\/button><\/div><\/form><\/div><!-- .evf-container --><\/div> \r\n<\/div>\r\n<span style=\"font-size:11px\">* Please give our attorneys up to 4 business hours to contact you. Thank you.<\/span>\r\n\r\n<\/div>\r\n<!--END OF MOBILE FORM-->\r\n\n<div style=\"border-top: solid #c0c0c0 2px; border-bottom: solid #c0c0c0 2px; padding: 5px; margin-bottom:0p; margin-top:20px; padding-bottom: 20px; display:inline-block\">\n<strong style=\"font-size:36px; font-weight: 700; font-family:'arial black'; margin-top:0px;\">We Can Help<em>!<\/em><\/strong><br \/>\nSpiegel &#038; Utrera, P.A. can assist you with determining which type of flow through entity is right for you and your business, give us a call at <a href=\"tel:1-800-603-3900\">1-800-603-3900<\/a> or <a href=\"https:\/\/www.amerilawyer.com\/order.htm\">place an order online.<\/a><\/div>\n<\/div>\n<h3 style=\"font-size: 18px; font-weight: bold; margin-bottom:0px; margin-top:30px\">Flow through entity Business<\/h3>\n<div align=\"justify\" style=\"margin-top:0px>Flow through business entity owners get better tax rates and higher net income in comparison to C corporations, without limits to how big the business can get or how many employees it can have. Regular corporations are subject to federal and state corporate income taxes.  Profits are first taxed on the corporate level and then again at the individual level of the shareholder.<\/div>\n<p align=\"justify\">The types of business entities that are not flow through are C corporations, along with LLC&#8217;s and S corporations that choose taxation as a corporate entity\u2014which they might arrange if they have a large number of investors or if there&#8217;s a lot of risk for them in the business venture.<\/p>\n<h4 style=\"font-size: 18px; font-weight: bold; margin-bottom:0px; margin-top:30px\">Flow through entity Income<\/h4>\n<div style=\"margin-top:0px\">Flow through entity income includes:<\/div>\n<ol>\n<li><span  style=\"text-decoration: underline\">Flow-through entity income from<\/span> a Partnership<\/li>\n<li><span  style=\"text-decoration: underline\">Flow-through income from<\/span> an S Corporation<\/li>\n<li><span  style=\"text-decoration: underline\">Flow-through income from<\/span> Rental Properties<\/li>\n<li><span  style=\"text-decoration: underline\">Flow-through income from<\/span> a Sole Proprietorship<\/li>\n<li><span  style=\"text-decoration: underline\">Flow-through income from<\/span> a Limited Liability Company<\/li>\n<\/ol>\n<h5 style=\"font-size: 18px; font-weight: bold; margin-bottom:0px; margin-top:30px\">Flow Through Entity Tax<\/h5>\n<div align=\"justify\" style=\"margin-top:0px\">Unlike the flow through entity tax structure of an S Corporation, the double taxation that a regular corporation is subject to could result in a combined tax rate of 70% or higher!  A Sub-Chapter S Corporation has a flow through entity tax arrangement that is exempt from federal and state corporate Income Tax so that the earnings of the Corporation flow directly to the owners. This flow through entity tax formation offers an attractive form of doing business because it combines the business and legal characteristics of a corporation with many of the flow through entity tax characteristics of a partnership.<\/div>\n<h5 style=\"font-size: 18px; font-weight: bold; margin-bottom:0px; margin-top:30px\">S Corporation Taxes<\/h5>\n<div align=\"justify\" style=\"margin-top:0px\">If you are a Citizen or Permanent Resident of the United States, it is the most tax-favorable type of Corporation you can have! It can enjoy distinct tax advantages, but it does come with conditions:<\/div>\n<ol>\n<li>It can&#8217;t be a domestic, international sales organization, possessions corporation, insurance company or bank.<\/li>\n<li>It can&#8217;t have more than 100 shareholders.<\/li>\n<li>Must not have shareholders other than individuals, estates, certain trusts, or certain tax-exempt organizations.<\/li>\n<li>Must not have non-resident alien shareholders.<\/li>\n<li>Must not have more than one class of stock.<\/li>\n<\/ol>\n<style>\r\n.myButton {\r\n\t-moz-box-shadow: 1px 2px 0px 0px #939393;\r\n\t-webkit-box-shadow: 1px 2px 0px 0px #939393;\r\n\tbox-shadow: 1px 2px 0px 0px #939393;\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #ff0000), color-stop(1, #e53737));\r\n\tbackground:-moz-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-webkit-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-o-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-ms-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:linear-gradient(to bottom, #ff00005%, #e53737100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#ff7979', endColorstr='#e53737',GradientType=0);\r\n\tbackground-color:#000000;\r\n\t-moz-border-radius:5px;\r\n\t-webkit-border-radius:5px;\r\n\tborder-radius:5px;\r\n\tborder:1px solid #cdcdcd;\r\n\tdisplay:inline-block;\r\n\tcursor:pointer;\r\n\tcolor:FCFCFC;\r\n\tfont-family:Arial;\r\n\tfont-size:17px;\r\n\tfont-weight:bold;\r\n\tpadding:6px 22px;\r\n\ttext-decoration:none;\r\n\ttext-shadow:0px 1px 0px #cc5252;\r\nmargin-bottom: 20px;\r\n}\r\n.myButton:hover {\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #e53737), color-stop(1, #700000));\r\n\tbackground:-moz-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-webkit-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-o-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-ms-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:linear-gradient(to bottom, #e537375%, #700000100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#e537375', endColorstr='#700000',GradientType=0);\r\n\tbackground-color:#e53737;\r\n}\r\n.myButton:active {\r\n\tposition:relative;\r\n\ttop:1px;\r\n}\r\n<\/style>\n<div style=\"margin-top:0px\">\n<a href=\"https:\/\/www.amerilawyer.com\/order.htm\" class=\"myButton\" style=\"color: white; font-family: 'arial black'\">INCORPORATE ONLINE<\/a>\n<\/div>\n<h5 style=\"font-size: 18px; font-weight: bold; margin-bottom:0px; margin-top:30px\">LLC Flow through entity Taxes<\/h5>\n<p style=\"margin-top:0px\">A Limited Liability Company (LLC) taxed as a partnership\u2014or sole proprietorship\u2014may have advantages over an S Corporation. The amount of a Subchapter S Corporation shareholder&#8217;s deductible losses is limited to the sum of the shareholder&#8217;s basis in his stock and any loans from the shareholder to the corporation. In contrast, a partner can deduct losses in an amount up to the sum of the basis in the partnership interest, the allocable share of partnership income, and his allocable share of qualifying partnership debt.<\/p>\n<p>How the taxes work is simple; For example, each of 10 individuals contributes $100,000 to acquire an office building, then the entity borrows from a bank an extra $5,000,000 as the balance of the building&#8217;s $6,000,000 purchase price. If taxed as an S Corporation, each shareholder has a loss-deductions confined to $100,000. However, if the entity is an LLC taxed as a partnership, each member can deduct losses up to $600,000 ($100,000 basis plus $500,000 share of the entity&#8217;s debt). These losses may then be used by the individuals to offset other income they may have from other sources.<\/p>\n<style>\r\n.myButton {\r\n\t-moz-box-shadow: 1px 2px 0px 0px #939393;\r\n\t-webkit-box-shadow: 1px 2px 0px 0px #939393;\r\n\tbox-shadow: 1px 2px 0px 0px #939393;\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #ff0000), color-stop(1, #e53737));\r\n\tbackground:-moz-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-webkit-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-o-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-ms-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:linear-gradient(to bottom, #ff00005%, #e53737100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#ff7979', endColorstr='#e53737',GradientType=0);\r\n\tbackground-color:#000000;\r\n\t-moz-border-radius:5px;\r\n\t-webkit-border-radius:5px;\r\n\tborder-radius:5px;\r\n\tborder:1px solid #cdcdcd;\r\n\tdisplay:inline-block;\r\n\tcursor:pointer;\r\n\tcolor:FCFCFC;\r\n\tfont-family:Arial;\r\n\tfont-size:17px;\r\n\tfont-weight:bold;\r\n\tpadding:6px 22px;\r\n\ttext-decoration:none;\r\n\ttext-shadow:0px 1px 0px #cc5252;\r\nmargin-bottom: 20px;\r\n}\r\n.myButton:hover {\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #e53737), color-stop(1, #700000));\r\n\tbackground:-moz-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-webkit-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-o-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-ms-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:linear-gradient(to bottom, #e537375%, #700000100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#e537375', endColorstr='#700000',GradientType=0);\r\n\tbackground-color:#e53737;\r\n}\r\n.myButton:active {\r\n\tposition:relative;\r\n\ttop:1px;\r\n}\r\n<\/style>\n<div style=\"margin-top:0px\">\n<a href=\"https:\/\/www.amerilawyer.com\/order.htm\" class=\"myButton\" style=\"color: white; font-family: 'arial black'\">FORM A LIMITED LIABILITY COMPANY<\/a>\n<\/div>\n<h5 style=\"font-size: 18px; font-weight: bold; margin-bottom:0px; margin-top:30px\">Partnership Taxes<\/h5>\n<p style=\"margin-top:0px\">A general partnership has flow through tax treatment under Subchapter K of the Internal Revenue Code and therefore a general partnership is not subject to direct taxation. Instead, the partnership must file a return and the partners assume liability for their share of the general partnership&#8217;s gain or loss on a form and their individual returns. Avoiding the entity level tax ensures that income flowing into a general partnership is taxed only once.<\/p>\n<p>A general partnership does not have limited liability, meaning that creditors can reach business and personal assets from the partners. For this reason, we advise that clients form a limited liability partnership (if you are involved in the professions of public accountancy, the practice of law, architecture or related to such practice), a limited liability company or a corporation.<\/p>\n<style>\r\n.myButton {\r\n\t-moz-box-shadow: 1px 2px 0px 0px #939393;\r\n\t-webkit-box-shadow: 1px 2px 0px 0px #939393;\r\n\tbox-shadow: 1px 2px 0px 0px #939393;\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #ff0000), color-stop(1, #e53737));\r\n\tbackground:-moz-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-webkit-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-o-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:-ms-linear-gradient(top, #ff00005%, #e53737100%);\r\n\tbackground:linear-gradient(to bottom, #ff00005%, #e53737100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#ff7979', endColorstr='#e53737',GradientType=0);\r\n\tbackground-color:#000000;\r\n\t-moz-border-radius:5px;\r\n\t-webkit-border-radius:5px;\r\n\tborder-radius:5px;\r\n\tborder:1px solid #cdcdcd;\r\n\tdisplay:inline-block;\r\n\tcursor:pointer;\r\n\tcolor:FCFCFC;\r\n\tfont-family:Arial;\r\n\tfont-size:17px;\r\n\tfont-weight:bold;\r\n\tpadding:6px 22px;\r\n\ttext-decoration:none;\r\n\ttext-shadow:0px 1px 0px #cc5252;\r\nmargin-bottom: 20px;\r\n}\r\n.myButton:hover {\r\n\tbackground:-webkit-gradient(linear, left top, left bottom, color-stop(0.05, #e53737), color-stop(1, #700000));\r\n\tbackground:-moz-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-webkit-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-o-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:-ms-linear-gradient(top, #e537375%, #700000100%);\r\n\tbackground:linear-gradient(to bottom, #e537375%, #700000100%);\r\n\tfilter:progid:DXImageTransform.Microsoft.gradient(startColorstr='#e537375', endColorstr='#700000',GradientType=0);\r\n\tbackground-color:#e53737;\r\n}\r\n.myButton:active {\r\n\tposition:relative;\r\n\ttop:1px;\r\n}\r\n<\/style>\n<div style=\"margin-top:0px\">\n<a href=\"https:\/\/www.amerilawyer.com\/order.htm\" class=\"myButton\" style=\"color: white; font-family: 'arial black'\">START A PARTNERSHIP<\/a>\n<\/div>\n<h5 style=\"font-size: 18px; font-weight: bold; margin-bottom:0px; margin-top:30px\">Sole Proprietorship Taxes<\/h5>\n<p style=\"margin-top:0px\">A sole proprietorship has the same flow through tax benefit of being a flow through entity\u2014like an S corporation or LLC\u2014but a sole proprietorship does not possess the liability protection of the latter two. Having limited liability protects your car, boat, house, and other personal assets from being used to pay debts; it separates you and your business as different legal entities. A sole proprietorship means that you have unlimited liability and full personal responsibility for all debts and legal actions facing your business.<\/p>\n<div style=\"font-size:32px; font-weight: 700\">THIS IS NOT RECOMMENDED<em>!<\/em> Call <a href=\"tel:1-800-603-3900\"> 1-800-603-3900<\/a> for sound legal advice.<\/div>\n<div style=\"border-top: solid #c0c0c0 2px; border-bottom: solid #c0c0c0 2px; padding: 5px; margin-bottom:0p; margin-top:30px; padding-bottom: 20px; display:inline-block\">\n<div align=\"justify\"><strong>At Spiegel &#038; Utrera, P.A.<\/strong> We provide you with information, guidance and counsel based on our 175 years of legal experience. There are no hidden attorneys&#8217; fees. No Credit Card is required to place your order. Using a reputable law firm to incorporate or organize your Corporation, LLC, Non-profit, or Partnership will ensure that all your bases are covered\u2014preferably with one that provides you with legal advice and assistance beyond incorporation. Give us a call at <a href=\"tel:1-800-603-3900\">1-800-603-3900<\/a> or <a href=\"https:\/\/www.amerilawyer.com\/order.htm\">place an order online.<\/a><\/div>\n<\/div>\n<\/div>\n<div style=\"font-size:24px; margin-bottom:0px; margin-top:30px\">Other Ways We Can Help<\/div>\n<\/div>\n<div align=\"center\" style=\"margin-top:0px\">\n<div align=\"justify\" style=\"margin-top:15px; border: 6px outset #e3e3e3; border-radius: 10px; width:fit-content; padding-right:20px;\">\n<div align=\"justify\" style=\"display:inline-block;\">\n<ul>\n<li>Agreement Reviews<\/li>\n<li>An Employee Manual<\/li>\n<li>An Employee Warning Notice<\/li>\n<li>Anonymity<\/li>\n<li>Asset Purchase Agreements<\/li>\n<li>Authorization for Release of Information for Employment Screening<\/li>\n<li>Avoiding Probate with the use of an Ownership Trust for Corporate Stock<\/li>\n<li>Bank letter<\/li>\n<li>Business license<\/li>\n<li>Capital stock, non-voting stock, preferred stock<\/li>\n<li>Certificate of Good Standing<\/li>\n<li>Choosing a Name for Your Corporation<\/li>\n<li>Corporate Stock Purchase Agreements<\/li>\n<li>D &#038; B Number<\/li>\n<li>Daily\/Weekly Time Record<\/li>\n<li>Employee Benefits &#038; Policies<\/li>\n<li>Employment Agreement<\/li>\n<li>European Union Save Harbor Website Privacy Policy<\/li>\n<li>Federal Copyright for Your Website<\/li>\n<li>Federal Servicemark<\/li>\n<\/ul>\n<\/div>\n<div align=\"justify\" style=\"display:inline-block;\">\n<ul>\n<li>Federal Tax ID Number<\/li>\n<li>Federal Trademark<\/li>\n<li>Fictitious, Assumed or Alternate Business Name<\/li>\n<li>Franchise Agreements<\/li>\n<li>Franchise Agreements Review<\/li>\n<li>Indemnification Agreement<\/li>\n<li>Independent Contractor Agreement<\/li>\n<li>IRS Section 1244 Corporate Stock<\/li>\n<li>Labor Law Notices<\/li>\n<li>Lease Reviews<\/li>\n<li>Lender\u2019s Agreement and Promissory Note<\/li>\n<li>Mail Forwarding<\/li>\n<li>Minority Business Certification<\/li>\n<li>Notice of Acknowledgement of Pay Rate and Payday<\/li>\n<li>Ongoing Legal Assistance<\/li>\n<li>Perfecting any Lien Created by the Security Agreement<\/li>\n<li>Privacy Policy for Your Website<\/li>\n<li>Qualified Sub Chapter S Subsidiary<\/li>\n<li>Security Agreement<\/li>\n<li>Service Agreements<\/li>\n<\/ul>\n<\/div>\n<div align=\"justify\" style=\"display:inline-block;\">\n<ul>\n<li>Service Agreements<\/li>\n<li>Service Disabled Veteran Small Business Certification<\/li>\n<li>Sexual Harassment Prevention Policy<\/li>\n<li>Shareholder Divorce Protection<\/li>\n<li>Shareholder\u2019s Restrictive Agreement<\/li>\n<li>Start-Up Money for Your Business<\/li>\n<li>State New Hire Reporting<\/li>\n<li>State Sales Tax Number<\/li>\n<li>State Servicemark<\/li>\n<li>State Trademark<\/li>\n<li>State Unemployment Tax Account Number<\/li>\n<li>Stock Options<\/li>\n<li>System for Award Management (SAM) Number<\/li>\n<li>Taxpayer Identification Number for Foreigner<\/li>\n<li>Terms and Conditions for Your Website<\/li>\n<li>USDOT Number<\/li>\n<li>Veteran Owned Small Business Certification<\/li>\n<li>Women Owned Business Certification<\/li>\n<li>Worker\u2019s Compensation Exemption Registration for Construction<\/li>\n<li>Worker\u2019s Compensation Exemption Registration for Non-Construction<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div align=\"center\" style=\"margin-top:60px\">\n<div style=\"border-bottom: double #c0c0c0; width:fit-content; margin-top:20px\">\n<h2 style=\"font-family:'arial black'; font-size:32px; margin-bottom:0px\">Spiegel &#038; Utrera, P.A. Radio Show on our <a href=\"https:\/\/www.youtube.com\/channel\/UCBbWg0TlRsWsP1Ocsyf2Prg\/featured?view_as=subscriber\" rel=\"noopener noreferrer\" target=\"_blank\">YouTube Channel<em>!<\/em><\/a><\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<div align=\"center\" style=\"margin-left:11%; margin-right:11%; margin-top:10px\">\n<div style=\"display: inline-block; text-align: center; margin-right:30px; border: 2px outset #e3e3e3; padding:1px;\">\n<div class=\"item\">\n    <iframe loading=\"lazy\" title=\"Benefits of Incorporation by a Longtime Business Attorney\" width=\"320\" height=\"180\" src=\"https:\/\/www.youtube.com\/embed\/L_kVLH3Lx5M?start=1334&#038;feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><br \/>\n    <span class=\"caption\">Incorporate | LLC&#8217;s | Corporations<\/span>\n<\/div>\n<\/div>\n<div style=\"display: inline-block; text-align: center; border: 2px outset #e3e3e3; padding:1px;\">\n<div class=\"item\">\n    <iframe loading=\"lazy\" title=\"Business Model Development\" width=\"320\" height=\"180\" src=\"https:\/\/www.youtube.com\/embed\/3yFWaQRJ7zY?start=706&#038;feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><br \/>\n    <span class=\"caption\">Develop Your Business Model<\/span>\n<\/div>\n<\/div>\n<div style=\"display: inline-block; text-align: center; margin-left:30px; border: 2px outset #e3e3e3; padding:1px;\">\n<div class=\"item\">\n    <iframe loading=\"lazy\" title=\"Tax Deductible Business Expenses and Determining The Value of a Business\" width=\"320\" height=\"180\" src=\"https:\/\/www.youtube.com\/embed\/iO8C6tw2Z9w?start=817&#038;feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><br \/>\n    <span class=\"caption\">Create Legitimate Business Expenses<\/span>\n<\/div>\n<\/div>\n<\/div>\n<div align=\"center\" style=\"font-size: 24px\">\n<div style=\"border-bottom: double #c0c0c0; width:fit-content; margin-top:20px; margin-bottom:0px\">\n<h4 style=\"font-family:'arial black'; font-size:36px; margin-bottom:0px\">Spiegel &#038; Utrera, P.A.<\/h4>\n<\/div>\n<p><font style=\"margin-top:0px\">Weekdays from 8:30am to 5:30pm<\/font><br \/>\n<a href=\"https:\/\/www.amerilawyer.com\/paygc.htm\">Unlimited Legal Advice: $139.95 Per Year<\/a><br \/>\n<a href=\"https:\/\/www.amerilawyer.com\/contact.htm\">9 Locations in 9 American States<\/a><br \/>\n<a href=\"tel:1-800-603-3900\">1-800-603-3900<\/a>\n<\/div>\n<p><div style=\"border:double 4px black; text-align:center; padding:10px\">\r\n<div style=\"font-size:14px\">\r\n<span itemscope=\"\" itemtype=\"http:\/\/data-vocabulary.org\/Review\">\r\n<meta content=\"Spiegel & Utrera, P.A.\" itemprop=\"itemreviewed\">\r\n<meta content=\"5\" itemprop=\"rating\">\r\n<span itemprop=\"reviewer\">Client Testimonial: Roger Davis<\/span><\/span>\r\n<p style=\"margin-top:0px; font-size:20px; color: #fbbc04\">\u2605\u2605\u2605\u2605\u2605<\/p>\r\n<div style=\"margin-top:-20px; text-align:justify\"><span itemprop=\"description\"><em>My attorney for 30 years. They really do more than just set up corporations. I needed somebody to help me out of a serious legal matter they were able to take on the case for less than 1\/2 of what the other attorney was charging me. Become a member of their Club it's like a hundred forty bucks a year and you get all the free legal advice you want. What a cheap insurance policy. I am so glad that I have them on my side.<\/em><\/span><\/div><\/div>\r\n<\/div><br \/>\n<div style=\"margin-left:10%; margin-right:10%; margin-top:10px; font-size:17px\">\r\n<span itemscope=\"\" itemtype=\"http:\/\/data-vocabulary.org\/Review\">\r\n<meta content=\"Spiegel & Utrera, P.A.\" itemprop=\"itemreviewed\">\r\n<meta content=\"5\" itemprop=\"rating\">\r\n<div align=\"center\" itemprop=\"reviewer\">Betina Senat<\/div><\/span>\r\n<p align=\"center\" style=\"margin-top:0px; font-size:20px; color: #fbbc04\">\u2605\u2605\u2605\u2605\u2605<\/p>\r\n<div align=\"center\" style=\"margin-top:-20px\"><span itemprop=\"description\"><em>They assisted us with our LLC and are non profit. Very patient and very knowledgeable. Always available when you need them for assistance and advice.<\/em><\/span><\/div><\/div><br \/>\n<div align=\"center\" style=\"margin-left:10%; margin-right:10%; margin-top:30px\">\r\n<div align=\"center style=\"margin-bottom: 0px\"><span itemscope=\"\" itemtype=\"http:\/\/data-vocabulary.org\/Review\">\r\n<meta content=\"Spiegel & Utrera, P.A.\" itemprop=\"itemreviewed\">\r\n<meta content=\"5\" itemprop=\"rating\">\r\n<span itemprop=\"reviewer\">Gonzalo Estrada<\/span><\/span><\/div>\r\n<p style=\"margin-top:0px; font-size:20px; color: #fbbc04\">\u2605\u2605\u2605\u2605\u2605<\/p>\r\n<div style=\"margin-top:-20px\"><span itemprop=\"description\"><em>Great service, great price. Very professional law firm.  Staff Is extremely helpful and knowledgeable. Thank you Spiegel & Utrera for helping  me start my company.<\/em><\/span><\/div><\/div><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":null,"protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6639","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.amerilawyer.com\/blog\/wp-json\/wp\/v2\/pages\/6639","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.amerilawyer.com\/blog\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.amerilawyer.com\/blog\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.amerilawyer.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.amerilawyer.com\/blog\/wp-json\/wp\/v2\/comments?post=6639"}],"version-history":[{"count":0,"href":"https:\/\/www.amerilawyer.com\/blog\/wp-json\/wp\/v2\/pages\/6639\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.amerilawyer.com\/blog\/wp-json\/wp\/v2\/media?parent=6639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}