{"id":104,"date":"2025-03-12T04:18:42","date_gmt":"2025-03-11T20:18:42","guid":{"rendered":"https:\/\/meiguoqiye.com\/blog\/?p=104"},"modified":"2025-03-12T04:18:42","modified_gmt":"2025-03-11T20:18:42","slug":"%e4%b8%ba%e5%a4%a7%e5%ae%b6%e8%af%a6%e8%a7%a3%e7%be%8e%e5%9b%bd%e5%85%ac%e5%8f%b8%e7%9a%84final-return%e6%98%af%e4%bb%80%e4%b9%88%e6%84%8f%e6%80%9d","status":"publish","type":"post","link":"https:\/\/kuajingyizhan.com\/uscompany\/104.html","title":{"rendered":"\u4e3a\u5927\u5bb6\u8be6\u89e3\u7f8e\u56fd\u516c\u53f8\u7684\u201cFinal Return\u201d\u662f\u4ec0\u4e48\u610f\u601d"},"content":{"rendered":"<p>\u4ee5\u4e0b\u5c31\u4ee5INC\u578b\u7f8e\u56fd\u4f01\u4e1a\u4e3a\u4f8b\u5c55\u5f00\u89e3\u8bf4\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p data-sourcepos=\"1:1-1:118\">\u5728 INC (Incorporated) \u516c\u53f8\u62a5\u7a0e\u4e2d\uff0c<strong>\u201cFinal Return\u201d (\u6700\u7ec8\u7533\u62a5\u8868)<\/strong> \u9009\u9879\u610f\u5473\u7740\u8fd9\u662f\u8be5\u516c\u53f8\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40 (IRS) \u63d0\u4ea4\u7684<strong>\u6700\u540e\u4e00\u6b21<\/strong>\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u8868\u660e\u8be5\u516c\u53f8\u6b63\u5728<strong>\u505c\u6b62\u8fd0\u8425\u3001\u89e3\u6563\u6216\u6e05\u7b97<\/strong>\u3002<\/p>\n<p data-sourcepos=\"3:1-3:54\">\u9009\u62e9 &#8220;Final Return&#8221; \u9009\u9879\u5177\u6709\u91cd\u8981\u7684\u7a0e\u52a1\u542b\u4e49\uff0c\u56e0\u4e3a\u5b83\u6807\u5fd7\u7740\u516c\u53f8\u4f5c\u4e3a\u4e00\u4e2a\u72ec\u7acb\u7684\u7a0e\u52a1\u5b9e\u4f53\u7684\u7ec8\u7ed3\u3002<\/p>\n<p data-sourcepos=\"3:1-3:54\">\n<p data-sourcepos=\"5:1-5:35\"><strong>\u4ee5\u4e0b\u662f\u5173\u4e8e &#8220;Final Return&#8221; \u9009\u9879\u66f4\u8be6\u7ec6\u7684\u89e3\u91ca\uff1a<\/strong><\/p>\n<p data-sourcepos=\"7:1-7:20\">\n<p data-sourcepos=\"7:1-7:20\"><strong>1. \u542b\u4e49\uff1a\u516c\u53f8\u7a0e\u52a1\u751f\u547d\u7684\u7ec8\u7ed3<\/strong><\/p>\n<ul data-sourcepos=\"9:1-12:0\">\n<li data-sourcepos=\"9:1-9:101\"><strong>\u516c\u53f8\u505c\u6b62\u8fd0\u8425:<\/strong> \u9009\u62e9 &#8220;Final Return&#8221; \u610f\u5473\u7740\u8be5\u516c\u53f8\u5df2\u7ecf\u6216\u5373\u5c06\u505c\u6b62\u5176\u4e1a\u52a1\u8fd0\u8425\u3002\u8fd9\u53ef\u80fd\u662f\u56e0\u4e3a\u516c\u53f8\u51b3\u5b9a\u6c38\u4e45\u5173\u95ed\u3001\u51fa\u552e\u6240\u6709\u8d44\u4ea7\u5e76\u89e3\u6563\uff0c\u6216\u8005\u4e0e\u5176\u4ed6\u516c\u53f8\u5408\u5e76\u540e\u4e0d\u518d\u4f5c\u4e3a\u72ec\u7acb\u5b9e\u4f53\u5b58\u5728\u3002<\/li>\n<li data-sourcepos=\"10:1-10:87\"><strong>\u6700\u540e\u4e00\u6b21\u7533\u62a5:<\/strong> \u8fd9\u662f\u8be5\u516c\u53f8\u5411 IRS \u63d0\u4ea4\u7684\u6700\u540e\u4e00\u4efd\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u5728\u63d0\u4ea4 &#8220;Final Return&#8221; \u540e\uff0c\u8be5\u516c\u53f8\u5c06\u4e0d\u518d\u9700\u8981\u63d0\u4ea4\u672a\u6765\u7684\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/li>\n<li data-sourcepos=\"11:1-12:0\"><strong>\u7a0e\u52a1\u8d23\u4efb\u7684\u7ec8\u7ed3 (\u5bf9\u4e8e\u516c\u53f8\u5b9e\u4f53):<\/strong> \u4e00\u65e6\u5b8c\u6210 &#8220;Final Return&#8221; \u7684\u7533\u62a5\u548c\u76f8\u5173\u7a0e\u52a1\u4e49\u52a1\u7684\u5c65\u884c\uff0c\u8be5\u516c\u53f8\u4f5c\u4e3a\u7a0e\u52a1\u5b9e\u4f53\u7684\u8d23\u4efb\u4e5f\u968f\u4e4b\u7ed3\u675f\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"13:1-13:33\">\n<p data-sourcepos=\"13:1-13:33\"><strong>2. \u4f55\u65f6\u9700\u8981\u9009\u62e9 &#8220;Final Return&#8221; \u9009\u9879\uff1f<\/strong><\/p>\n<p data-sourcepos=\"15:1-15:76\">\u60a8\u9700\u8981\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\u5728 INC \u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868 (\u901a\u5e38\u662f Form 1120 \u6216 Form 1120-S) \u4e2d\u9009\u62e9 &#8220;Final Return&#8221; \u9009\u9879\uff1a<\/p>\n<ul data-sourcepos=\"17:1-21:0\">\n<li data-sourcepos=\"17:1-17:59\"><strong>\u516c\u53f8\u89e3\u6563 (Dissolution):<\/strong> \u516c\u53f8\u80a1\u4e1c\u6216\u8463\u4e8b\u4f1a\u6b63\u5f0f\u51b3\u8bae\u89e3\u6563\u516c\u53f8\uff0c\u5e76\u5b8c\u6210\u6cd5\u5f8b\u89c4\u5b9a\u7684\u89e3\u6563\u7a0b\u5e8f\u3002<\/li>\n<li data-sourcepos=\"18:1-18:62\"><strong>\u516c\u53f8\u6e05\u7b97 (Liquidation):<\/strong> \u516c\u53f8\u51fa\u552e\u6240\u6709\u8d44\u4ea7\uff0c\u507f\u8fd8\u503a\u52a1\uff0c\u5e76\u5c06\u5269\u4f59\u8d44\u4ea7\u5206\u914d\u7ed9\u80a1\u4e1c\uff0c\u6700\u7ec8\u5b8c\u6210\u6e05\u7b97\u3002<\/li>\n<li data-sourcepos=\"19:1-19:58\"><strong>\u516c\u53f8\u5408\u5e76 (Merger):<\/strong> \u60a8\u7684\u516c\u53f8\u4e0e\u53e6\u4e00\u5bb6\u516c\u53f8\u5408\u5e76\uff0c\u5e76\u4e14\u60a8\u7684\u516c\u53f8\u4e0d\u518d\u4f5c\u4e3a\u5408\u5e76\u540e\u7684\u72ec\u7acb\u5b9e\u4f53\u5b58\u5728\u3002<\/li>\n<li data-sourcepos=\"20:1-21:0\"><strong>\u516c\u53f8\u88ab\u6536\u8d2d (Acquisition):<\/strong> \u60a8\u7684\u516c\u53f8\u88ab\u53e6\u4e00\u5bb6\u516c\u53f8\u6536\u8d2d\uff0c\u5e76\u4e14\u60a8\u7684\u516c\u53f8\u4e0d\u518d\u4f5c\u4e3a\u72ec\u7acb\u5b9e\u4f53\u8fd0\u8425\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"22:1-22:28\">\n<p data-sourcepos=\"22:1-22:28\"><strong>3. \u5982\u4f55\u7533\u62a5 &#8220;Final Return&#8221;?<\/strong><\/p>\n<ul data-sourcepos=\"24:1-30:0\">\n<li data-sourcepos=\"24:1-26:100\"><strong>\u9002\u7528\u8868\u683c\uff1a<\/strong> \u60a8\u4ecd\u7136\u9700\u8981\u4f7f\u7528\u516c\u53f8\u901a\u5e38\u4f7f\u7528\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u4f8b\u5982\uff1a\n<ul data-sourcepos=\"25:5-26:100\">\n<li data-sourcepos=\"25:5-25:89\"><strong>C \u578b\u516c\u53f8 (C-Corporation):<\/strong> \u4f7f\u7528 <strong>Form 1120, U.S. Corporation Income Tax Return.<\/strong><\/li>\n<li data-sourcepos=\"26:5-26:100\"><strong>S \u578b\u516c\u53f8 (S-Corporation):<\/strong> \u4f7f\u7528 <strong>Form 1120-S, U.S. Income Tax Return for an S Corporation.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"27:1-27:96\"><strong>\u52fe\u9009 &#8220;Final Return&#8221; \u9009\u9879:<\/strong> \u5728\u7533\u62a5\u8868\u7684<strong>\u9996\u9875<\/strong>\uff0c\u901a\u5e38\u4f1a\u6709\u4e00\u4e2a\u9009\u9879\u6216\u590d\u9009\u6846\uff0c\u8be2\u95ee\u8fd9\u662f\u5426\u662f &#8220;Final Return&#8221;\u3002 \u60a8\u9700\u8981<strong>\u660e\u786e\u52fe\u9009<\/strong>\u8fd9\u4e2a\u9009\u9879\u3002<\/li>\n<li data-sourcepos=\"28:1-28:59\"><strong>\u9644\u4e0a\u8bf4\u660e (\u53ef\u80fd\u9700\u8981):<\/strong> \u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u5728\u7533\u62a5\u8868\u4e2d\u9644\u4e0a\u8bf4\u660e\uff0c\u89e3\u91ca\u516c\u53f8\u7ec8\u6b62\u8fd0\u8425\u7684\u539f\u56e0\u548c\u65e5\u671f\u3002<\/li>\n<li data-sourcepos=\"29:1-30:0\"><strong>\u7533\u62a5\u622a\u6b62\u65e5\u671f:<\/strong> &#8220;Final Return&#8221; \u7684\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e0e\u6b63\u5e38\u7684\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u76f8\u540c\uff0c\u901a\u5e38\u662f\u516c\u53f8\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u4e00\u6bb5\u65f6\u95f4\u5185\u3002 \u5177\u4f53\u622a\u6b62\u65e5\u671f\u53d6\u51b3\u4e8e\u516c\u53f8\u7684\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u6708\u4efd\u3002 \u5373\u4f7f\u662f &#8220;Final Return&#8221;\uff0c\u4e5f\u9700\u8981<strong>\u6309\u65f6\u7533\u62a5<\/strong>\uff0c\u4ee5\u907f\u514d\u7f5a\u6b3e\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"31:1-31:33\">\n<p data-sourcepos=\"31:1-31:33\"><strong>4. &#8220;Final Return&#8221; \u7533\u62a5\u540e\u7684\u91cd\u8981\u4e8b\u9879\uff1a<\/strong><\/p>\n<ul data-sourcepos=\"33:1-40:0\">\n<li data-sourcepos=\"33:1-36:123\"><strong>\u7a0e\u52a1\u6e05\u7b97:<\/strong> \u5728\u63d0\u4ea4 &#8220;Final Return&#8221; \u4e4b\u524d\uff0c\u60a8\u9700\u8981\u786e\u4fdd\u516c\u53f8\u5df2\u7ecf\u5b8c\u6210\u4e86\u6240\u6709\u7684\u7a0e\u52a1\u4e49\u52a1\uff0c\u5305\u62ec\uff1a\n<ul data-sourcepos=\"34:5-36:123\">\n<li data-sourcepos=\"34:5-34:38\"><strong>\u7f34\u7eb3\u6240\u6709\u5e94\u7f34\u7a0e\u6b3e:<\/strong> \u5305\u62ec\u6240\u5f97\u7a0e\u3001\u5de5\u8d44\u7a0e\u3001\u9500\u552e\u7a0e\u7b49\u3002<\/li>\n<li data-sourcepos=\"35:5-35:43\"><strong>\u5904\u7406\u5b8c\u6240\u6709\u672a\u51b3\u7684\u7a0e\u52a1\u4e8b\u9879:<\/strong> \u4f8b\u5982\u4e4b\u524d\u7684\u7a0e\u52a1\u5ba1\u8ba1\u3001\u7a0e\u52a1\u4e89\u8bae\u7b49\u3002<\/li>\n<li data-sourcepos=\"36:5-36:123\"><strong>\u53d6\u6d88\u516c\u53f8 EIN (Employer Identification Number &#8211; \u96c7\u4e3b\u8bc6\u522b\u53f7\u7801) (\u53ef\u9009\u4f46\u5efa\u8bae):<\/strong> \u5728\u516c\u53f8\u6b63\u5f0f\u89e3\u6563\u540e\uff0c\u60a8\u53ef\u4ee5\u8003\u8651\u5411 IRS \u7533\u8bf7\u53d6\u6d88\u516c\u53f8\u7684 EIN\uff0c\u4ee5\u907f\u514d\u672a\u6765\u7684\u6df7\u6dc6\u6216\u6f5c\u5728\u7684\u7a0e\u52a1\u95ee\u9898\u3002<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"37:1-37:93\"><strong>\u8d44\u4ea7\u5206\u914d\u548c\u80a1\u4e1c\u7a0e\u52a1:<\/strong> \u5982\u679c\u516c\u53f8\u5728\u6e05\u7b97\u540e\u6709\u5269\u4f59\u8d44\u4ea7\u5206\u914d\u7ed9\u80a1\u4e1c\uff0c\u8fd9\u53ef\u80fd\u4f1a\u4ea7\u751f\u80a1\u4e1c\u5c42\u9762\u7684\u7a0e\u52a1\u5f71\u54cd (\u4f8b\u5982\u80a1\u606f\u6536\u5165\u6216\u8d44\u672c\u5229\u5f97)\u3002 \u60a8\u9700\u8981\u54a8\u8be2\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\uff0c\u4e86\u89e3\u80a1\u4e1c\u7684\u7a0e\u52a1\u8d23\u4efb\u3002<\/li>\n<li data-sourcepos=\"38:1-38:95\"><strong>\u5dde\u548c\u5730\u65b9\u7a0e\u52a1:<\/strong> \u9664\u4e86\u8054\u90a6\u6240\u5f97\u7a0e\uff0c\u60a8\u8fd8\u9700\u8981\u5173\u6ce8\u516c\u53f8\u6ce8\u518c\u5730\u5dde\u548c\u8fd0\u8425\u5730\u5dde (\u5982\u679c\u4e0d\u540c) \u7684\u5dde\u6240\u5f97\u7a0e\u3001\u9500\u552e\u7a0e\u3001\u7279\u8bb8\u7ecf\u8425\u7a0e\u7b49\u5dde\u548c\u5730\u65b9\u7a0e\u52a1\u7684 &#8220;Final Return&#8221; \u7533\u62a5\u8981\u6c42\u3002<\/li>\n<li data-sourcepos=\"39:1-40:0\"><strong>\u6cd5\u5f8b\u89e3\u6563\u7a0b\u5e8f:<\/strong> \u7a0e\u52a1\u7533\u62a5\u53ea\u662f\u516c\u53f8\u89e3\u6563\u7a0b\u5e8f\u7684\u4e00\u90e8\u5206\u3002 \u60a8\u8fd8\u9700\u8981\u9075\u5faa\u516c\u53f8\u6ce8\u518c\u5730\u5dde\u7684\u516c\u53f8\u6cd5\u89c4\u5b9a\uff0c\u5b8c\u6210\u6b63\u5f0f\u7684\u6cd5\u5f8b\u89e3\u6563\u7a0b\u5e8f\uff0c\u4f8b\u5982\u5411\u5dde\u653f\u5e9c\u63d0\u4ea4\u89e3\u6563\u6587\u4ef6\u7b49\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"41:1-41:7\">\n<p data-sourcepos=\"43:1-44:89\">&#8220;Final Return&#8221; \u662f INC \u516c\u53f8\u5728\u505c\u6b62\u8fd0\u8425\u3001\u89e3\u6563\u6216\u6e05\u7b97\u65f6\u63d0\u4ea4\u7684\u6700\u540e\u4e00\u6b21\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002 \u9009\u62e9 &#8220;Final Return&#8221; \u9009\u9879\u6807\u5fd7\u7740\u516c\u53f8\u7a0e\u52a1\u751f\u547d\u7684\u7ec8\u7ed3\uff0c\u5e76\u9700\u8981\u5b8c\u6210\u4e00\u7cfb\u5217\u7a0e\u52a1\u548c\u6cd5\u5f8b\u4e0a\u7684\u6536\u5c3e\u5de5\u4f5c\u3002 <strong>\u7531\u4e8e\u516c\u53f8\u89e3\u6563\u548c\u6e05\u7b97\u6d89\u53ca\u590d\u6742\u7684\u7a0e\u52a1\u548c\u6cd5\u5f8b\u95ee\u9898\uff0c\u5f3a\u70c8\u5efa\u8bae\u60a8\u5728\u51c6\u5907 &#8220;Final Return&#8221; \u4e4b\u524d\uff0c\u54a8\u8be2\u4e13\u4e1a\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA) \u6216\u7a0e\u52a1\u5f8b\u5e08\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u7533\u62a5\uff0c\u907f\u514d\u6f5c\u5728\u7684\u7a0e\u52a1\u98ce\u9669\u3002<\/strong> \u5728 INC \uff08Incorporated\uff09\u516c\u53f8\u62a5\u7a0e\u4e2d\uff0c<strong>Final Return \uff08\u6700\u7ec8\u7533\u62a5\uff09<\/strong> \u9009\u9879\u610f\u5473\u7740\u8fd9\u662f\u8be5\u516c\u53f8<strong>\u6700\u540e\u4e00\u6b21<\/strong>\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40 (IRS) \u7533\u62a5\u516c\u53f8\u6240\u5f97\u7a0e\u3002<\/p>\n<p data-sourcepos=\"43:1-44:89\">\n<p data-sourcepos=\"46:1-46:78\">\u9009\u62e9 &#8220;Final Return&#8221; \u901a\u5e38\u8868\u793a\u516c\u53f8\u6b63\u5728<strong>\u7ec8\u6b62\u8fd0\u8425<\/strong>\u5e76\u5373\u5c06<strong>\u89e3\u6563<\/strong>\u3002 \u8fd9\u610f\u5473\u7740\u516c\u53f8\u5c06\u505c\u6b62\u5176\u4e1a\u52a1\u6d3b\u52a8\uff0c\u6e05\u7b97\u8d44\u4ea7\uff0c\u5e76\u5b8c\u6210\u6cd5\u5f8b\u4e0a\u7684\u89e3\u6563\u7a0b\u5e8f\u3002<\/p>\n<p data-sourcepos=\"46:1-46:78\">\n<p data-sourcepos=\"48:1-48:32\"><strong>\u4ee5\u4e0b\u662f\u5173\u4e8e &#8220;Final Return&#8221; \u7684\u66f4\u8be6\u7ec6\u89e3\u91ca\uff1a<\/strong><\/p>\n<ul data-sourcepos=\"50:1-80:0\">\n<li data-sourcepos=\"50:1-55:0\">\n<p data-sourcepos=\"50:5-50:28\"><strong>\u4f55\u65f6\u9700\u8981\u63d0\u4ea4 Final Return\uff1f<\/strong><\/p>\n<ul data-sourcepos=\"52:5-55:0\">\n<li data-sourcepos=\"52:5-52:84\"><strong>\u516c\u53f8\u89e3\u6563 (Dissolution):<\/strong> \u5f53\u516c\u53f8\u6b63\u5f0f\u51b3\u5b9a\u7ed3\u675f\u4e1a\u52a1\u5e76\u89e3\u6563\u65f6\uff0c\u9700\u8981\u63d0\u4ea4\u6700\u7ec8\u7533\u62a5\u3002\u8fd9\u901a\u5e38\u6d89\u53ca\u5230\u80a1\u4e1c\u51b3\u8bae\u3001\u5b8c\u6210\u5dde\u653f\u5e9c\u7684\u89e3\u6563\u7a0b\u5e8f\u7b49\u6cd5\u5f8b\u6b65\u9aa4\u3002<\/li>\n<li data-sourcepos=\"53:5-53:70\"><strong>\u516c\u53f8\u6e05\u7b97 (Liquidation):<\/strong> \u5982\u679c\u516c\u53f8\u5c06\u5176\u6240\u6709\u8d44\u4ea7\u51fa\u552e\u6216\u5206\u914d\u7ed9\u80a1\u4e1c\uff0c\u5e76\u8ba1\u5212\u505c\u6b62\u8fd0\u8425\uff0c\u4e5f\u9700\u8981\u63d0\u4ea4\u6700\u7ec8\u7533\u62a5\u3002<\/li>\n<li data-sourcepos=\"54:5-55:0\"><strong>\u516c\u53f8\u5408\u5e76\u6216\u6536\u8d2d (Merger or Acquisition):<\/strong> \u5982\u679c\u516c\u53f8\u88ab\u53e6\u4e00\u5bb6\u516c\u53f8\u5408\u5e76\u6216\u6536\u8d2d\uff0c\u5e76\u4e14\u4e0d\u518d\u4f5c\u4e3a\u72ec\u7acb\u7684\u6cd5\u5f8b\u5b9e\u4f53\u5b58\u5728\uff0c\u88ab\u5408\u5e76\u6216\u6536\u8d2d\u7684\u516c\u53f8\u53ef\u80fd\u9700\u8981\u63d0\u4ea4\u6700\u7ec8\u7533\u62a5\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul data-sourcepos=\"50:1-80:0\">\n<li data-sourcepos=\"56:1-61:0\">\n<p data-sourcepos=\"56:5-56:25\"><strong>Final Return \u7684\u610f\u4e49\uff1a<\/strong><\/p>\n<ul data-sourcepos=\"58:5-61:0\">\n<li data-sourcepos=\"58:5-58:161\"><strong>\u7ec8\u6b62\u7a0e\u52a1\u4e49\u52a1 (End of Tax Obligation for this Entity):<\/strong> \u63d0\u4ea4 Final Return \u540e\uff0c\u8be5\u516c\u53f8\u4f5c\u4e3a\u4e00\u4e2a\u72ec\u7acb\u7684\u7a0e\u52a1\u5b9e\u4f53\uff0c\u5176\u7eb3\u7a0e\u4e49\u52a1\u57fa\u672c\u4e0a\u5c31\u7ed3\u675f\u4e86\u3002\u4e4b\u540e\uff0c\u8be5\u516c\u53f8\u5c06\u4e0d\u518d\u9700\u8981\u63d0\u4ea4\u5e38\u89c4\u7684\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868 (\u4f8b\u5982 Form 1120 \u6216 Form 1120-S)\u3002<\/li>\n<li data-sourcepos=\"59:5-59:104\"><strong>\u6700\u540e\u4e00\u6b21\u7533\u62a5\u671f\u95f4 (Final Reporting Period):<\/strong> Final Return \u6db5\u76d6\u7684\u662f\u516c\u53f8\u8fd0\u8425\u7684<strong>\u6700\u540e\u4e00\u6bb5\u65f6\u671f<\/strong>\uff0c\u4ece\u4e0a\u4e00\u4e2a\u6b63\u5e38\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u540e\u5230\u516c\u53f8\u505c\u6b62\u8fd0\u8425\u4e4b\u65e5\u3002<\/li>\n<li data-sourcepos=\"60:5-61:0\"><strong>\u9700\u8981\u52fe\u9009 &#8220;Final Return&#8221; \u9009\u9879:<\/strong> \u5728\u586b\u5199\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868 (Form 1120 \u6216 Form 1120-S) \u65f6\uff0c\u60a8\u9700\u8981\u5728\u8868\u683c\u7684<strong>\u9996\u9875<\/strong>\uff0c\u901a\u5e38\u5728\u516c\u53f8\u540d\u79f0\u548c\u5730\u5740\u9644\u8fd1\uff0c\u627e\u5230\u4e00\u4e2a <strong>&#8220;Final Return&#8221; \u7684\u9009\u9879\u6846<\/strong> \u5e76\u52fe\u9009\u3002 \u8fd9\u5c06\u544a\u77e5 IRS \u8fd9\u662f\u8be5\u516c\u53f8\u7684\u6700\u540e\u4e00\u6b21\u7533\u62a5\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul data-sourcepos=\"50:1-80:0\">\n<li data-sourcepos=\"62:1-72:0\">\n<p data-sourcepos=\"62:5-62:26\"><strong>\u5982\u4f55\u63d0\u4ea4 Final Return\uff1f<\/strong><\/p>\n<ul data-sourcepos=\"64:5-72:0\">\n<li data-sourcepos=\"64:5-64:220\"><strong>\u4f7f\u7528 Form 1120 \u6216 Form 1120-S:<\/strong> INC \u516c\u53f8 (\u5305\u62ec C-corp \u548c S-corp) \u4ecd\u7136\u9700\u8981\u4f7f\u7528 <strong>Form 1120, U.S. Corporation Income Tax Return<\/strong> (C \u578b\u516c\u53f8) \u6216 <strong>Form 1120-S, U.S. Income Tax Return for an S Corporation<\/strong> (S \u578b\u516c\u53f8) \u6765\u63d0\u4ea4\u6700\u7ec8\u7684\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/li>\n<li data-sourcepos=\"65:5-65:65\"><strong>\u52fe\u9009 &#8220;Final Return&#8221; \u9009\u9879:<\/strong> \u52a1\u5fc5\u5728\u8868\u683c\u9996\u9875\u52fe\u9009 &#8220;Final Return&#8221; \u7684\u9009\u9879\u6846\u3002<\/li>\n<li data-sourcepos=\"66:5-66:161\"><strong>\u63d0\u4ea4 Form 966 (Corporate Dissolution or Liquidation):<\/strong> \u9664\u4e86\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u516c\u53f8\u5728\u89e3\u6563\u6216\u6e05\u7b97\u65f6\uff0c\u8fd8\u9700\u8981\u63d0\u4ea4 <strong>Form 966, Corporate Dissolution or Liquidation<\/strong>\uff0c\u4ee5\u6b63\u5f0f\u901a\u77e5 IRS \u516c\u53f8\u6b63\u5728\u89e3\u6563\u6216\u6e05\u7b97\u3002<\/li>\n<li data-sourcepos=\"67:5-70:98\"><strong>\u7533\u62a5\u622a\u6b62\u65e5\u671f:<\/strong> Final Return \u7684\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e0e\u5e38\u89c4\u7684\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u76f8\u540c\uff0c\u4f46\u5177\u4f53\u65f6\u95f4\u53d6\u51b3\u4e8e\u516c\u53f8\u7684\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u6708\u4efd\u3002\u4e00\u822c\u6765\u8bf4\uff1a\n<ul data-sourcepos=\"68:9-70:98\">\n<li data-sourcepos=\"68:9-68:68\"><strong>C \u578b\u516c\u53f8 (Form 1120):<\/strong> \u901a\u5e38\u5728\u516c\u53f8\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u540e <strong>\u7b2c\u56db\u4e2a\u6708\u7684\u7b2c 15 \u5929<\/strong> \u5230\u671f\u3002<\/li>\n<li data-sourcepos=\"69:9-69:70\"><strong>S \u578b\u516c\u53f8 (Form 1120-S):<\/strong> \u901a\u5e38\u5728\u516c\u53f8\u4f1a\u8ba1\u5e74\u5ea6\u7ed3\u675f\u540e <strong>\u7b2c\u4e09\u4e2a\u6708\u7684\u7b2c 15 \u5929<\/strong> \u5230\u671f\u3002<\/li>\n<li data-sourcepos=\"70:9-70:98\">\u5bf9\u4e8e Final Return\uff0c\u7533\u62a5\u622a\u6b62\u65e5\u671f\u662f\u516c\u53f8<strong>\u89e3\u6563\u6216\u6e05\u7b97\u65e5\u540e\u7684\u7b2c 15 \u5929<\/strong>\u8d77\u7b97\u7684 <strong>\u7b2c 4 \u4e2a\u6708\u6216\u7b2c 3 \u4e2a\u6708\u7684\u7b2c 15 \u5929<\/strong>\u3002 \uff08\u5177\u4f53\u53d6\u51b3\u4e8e\u516c\u53f8\u7c7b\u578b\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<li data-sourcepos=\"71:5-72:0\"><strong>\u7a0e\u52a1\u6e05\u7b97 (Tax Clearance &#8211; \u53ef\u80fd\u9700\u8981):<\/strong> \u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u5dde\u653f\u5e9c\u53ef\u80fd\u4f1a\u8981\u6c42\u516c\u53f8\u5728\u6b63\u5f0f\u89e3\u6563\u4e4b\u524d\u83b7\u5f97 <strong>\u7a0e\u52a1\u6e05\u7b97\u8bc1\u660e (Tax Clearance)<\/strong>\u3002 \u8fd9\u8bc1\u660e\u516c\u53f8\u5df2\u7ecf\u5c65\u884c\u4e86\u6240\u6709\u7684\u5dde\u7a0e\u52a1\u4e49\u52a1\u3002\u60a8\u9700\u8981\u54a8\u8be2\u60a8\u516c\u53f8\u6ce8\u518c\u6240\u5728\u5dde\u7684\u7a0e\u52a1\u90e8\u95e8\uff0c\u4e86\u89e3\u662f\u5426\u9700\u8981\u7a0e\u52a1\u6e05\u7b97\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul data-sourcepos=\"50:1-80:0\">\n<li data-sourcepos=\"73:1-80:0\">\n<p data-sourcepos=\"73:5-73:15\"><strong>\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\uff1a<\/strong><\/p>\n<ul data-sourcepos=\"75:5-80:0\">\n<li data-sourcepos=\"75:5-75:71\"><strong>\u6240\u6709\u672a\u7f34\u7a0e\u6b3e\u5fc5\u987b\u652f\u4ed8:<\/strong> \u63d0\u4ea4 Final Return \u65f6\uff0c\u516c\u53f8\u5fc5\u987b\u652f\u4ed8\u6240\u6709\u672a\u7f34\u7684\u8054\u90a6\u548c\u5dde\u6240\u5f97\u7a0e\u3001\u5de5\u8d44\u7a0e\u3001\u9500\u552e\u7a0e\u7b49\u3002<\/li>\n<li data-sourcepos=\"76:5-76:84\"><strong>\u5904\u7406\u516c\u53f8\u8d44\u4ea7\u548c\u503a\u52a1:<\/strong> \u5728\u63d0\u4ea4 Final Return \u4e4b\u524d\uff0c\u516c\u53f8\u9700\u8981\u59a5\u5584\u5904\u7406\u5269\u4f59\u7684\u8d44\u4ea7\u548c\u503a\u52a1\uff0c\u5305\u62ec\u51fa\u552e\u8d44\u4ea7\u3001\u507f\u8fd8\u503a\u52a1\u3001\u5206\u914d\u5269\u4f59\u8d44\u4ea7\u7ed9\u80a1\u4e1c\u7b49\u3002<\/li>\n<li data-sourcepos=\"77:5-77:67\"><strong>\u80a1\u4e1c\u7a0e\u52a1\u5f71\u54cd:<\/strong> \u516c\u53f8\u89e3\u6563\u548c\u6e05\u7b97\u53ef\u80fd\u4f1a\u5bf9\u80a1\u4e1c\u4ea7\u751f\u7a0e\u52a1\u5f71\u54cd\uff0c\u4f8b\u5982\u80a1\u4e1c\u53ef\u80fd\u4f1a\u56e0\u4e3a\u6536\u5230\u6e05\u7b97\u5206\u914d\u800c\u4ea7\u751f\u8d44\u672c\u6536\u76ca\u6216\u635f\u5931\u3002<\/li>\n<li data-sourcepos=\"78:5-78:59\"><strong>\u5dde\u548c\u5730\u65b9\u7a0e\u52a1\u8981\u6c42:<\/strong> \u9664\u4e86\u8054\u90a6\u7a0e\uff0c\u516c\u53f8\u8fd8\u9700\u8981\u9075\u5b88\u5dde\u548c\u5730\u65b9\u653f\u5e9c\u5173\u4e8e\u516c\u53f8\u89e3\u6563\u548c\u6700\u7ec8\u7533\u62a5\u7684\u7a0e\u52a1\u89c4\u5b9a\u3002<\/li>\n<li data-sourcepos=\"79:5-80:0\"><strong>\u4fdd\u7559\u8bb0\u5f55:<\/strong> \u5373\u4f7f\u63d0\u4ea4\u4e86 Final Return\uff0c\u516c\u53f8\u4e5f\u9700\u8981\u6309\u7167\u89c4\u5b9a<strong>\u4fdd\u7559\u76f8\u5173\u7684\u4f1a\u8ba1\u8bb0\u5f55\u548c\u7a0e\u52a1\u6587\u4ef6<\/strong>\uff0c\u4ee5\u5907\u5c06\u6765\u7a0e\u52a1\u5ba1\u8ba1\u4e4b\u9700\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p data-sourcepos=\"83:1-83:188\">&#8220;Final Return&#8221; \u662f INC \u516c\u53f8\u5728\u7ec8\u6b62\u8fd0\u8425\u3001\u89e3\u6563\u6216\u6e05\u7b97\u65f6\u63d0\u4ea4\u7684\u6700\u540e\u4e00\u6b21\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u3002 \u5b83\u6807\u5fd7\u7740\u8be5\u516c\u53f8\u4f5c\u4e3a\u4e00\u4e2a\u72ec\u7acb\u7a0e\u52a1\u5b9e\u4f53\u7684\u7a0e\u52a1\u4e49\u52a1\u7684\u7ed3\u675f\u3002 \u63d0\u4ea4 Final Return \u9700\u8981\u586b\u5199\u76f8\u5e94\u7684\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868 (Form 1120 \u6216 1120-S)\uff0c\u5e76\u52fe\u9009 &#8220;Final Return&#8221; \u9009\u9879\uff0c\u540c\u65f6\u53ef\u80fd\u8fd8\u9700\u8981\u63d0\u4ea4 Form 966 \u548c\u5b8c\u6210\u5dde\u653f\u5e9c\u8981\u6c42\u7684\u89e3\u6563\u7a0b\u5e8f\u3002<\/p>\n<p data-sourcepos=\"85:1-85:99\"><strong>\u7531\u4e8e\u516c\u53f8\u89e3\u6563\u548c\u6700\u7ec8\u7533\u62a5\u6d89\u53ca\u5230\u590d\u6742\u7684\u7a0e\u52a1\u548c\u6cd5\u5f8b\u95ee\u9898\uff0c\u5f3a\u70c8\u5efa\u8bae\u60a8\u5728\u5904\u7406 Final Return \u65f6\u54a8\u8be2\u4e13\u4e1a\u7684\u7f8e\u56fd\u7a0e\u52a1\u987e\u95ee\u6216\u6ce8\u518c\u4f1a\u8ba1\u5e08 (CPA)\uff0c\u4ee5\u786e\u4fdd\u6240\u6709\u6b65\u9aa4\u90fd\u7b26\u5408\u7a0e\u52a1\u6cd5\u89c4\uff0c\u907f\u514d\u6f5c\u5728\u7684\u7a0e\u52a1\u98ce\u9669\u3002\u5982\u9700\u5904\u7406\u8fd9\u65b9\u9762\u7684\u95ee\u9898\uff0c\u8bf7\u8054\u7cfb\u6211\u4e3a\u60a8\u529e\u7406\u8fd9\u9879\u4e1a\u52a1\u3002<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ee5\u4e0b\u5c31\u4ee5INC\u578b\u7f8e\u56fd\u4f01\u4e1a\u4e3a\u4f8b\u5c55\u5f00\u89e3\u8bf4\uff1a <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":14,"footnotes":""},"categories":[80],"tags":[88],"class_list":["post-104","post","type-post","status-publish","format-standard","hentry","category-closing-us-company","tag-final-return"],"_links":{"self":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/posts\/104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/comments?post=104"}],"version-history":[{"count":0,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/posts\/104\/revisions"}],"wp:attachment":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/media?parent=104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/categories?post=104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/tags?post=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}