Читать книгу Small Business Taxes For Dummies - Eric Tyson - Страница 56

Some states are magnets for incorporation. The reason is simple: Select states, such as Delaware, Nevada, and Wyoming, make incorporation easier and less costly, and they tax corporations at a much lower rate than other states. Some states also allow you to do other things, such as keep the identity of your shareholders out of public view.

So should you rush out and incorporate in one of these corporate-friendly states if you live in one of the other 47 states? The answer is probably not. The reason is that the state in which you operate your company probably also requires you to register your corporation and pay the appropriate fees and taxes.

You should also consider the fact that some folks with whom you do business may be puzzled or concerned by your out-of-state incorporation. If you’re considering incorporating out of state, you should definitely consult with an experienced small-business legal advisor and tax advisor.

Corporations also offer continuity of life, which simply means that corporations can continue to exist despite the death of an owner or the owner’s transfer of their share (stock) in the company.

Don’t incorporate for ego purposes. If you want to incorporate to impress friends, family, or business contacts, you need to know that few people would be impressed or even know that you’re incorporated. Besides, if you operate as a sole proprietor, you can choose to operate under a different business name (“doing business as” or d.b.a.) without the cost — or the headache — of incorporating.