Disregarded entity

Chinese translation: 非独立实体

15:20 Aug 1, 2012
English to Chinese translations [PRO]
Marketing - Law: Taxation & Customs
English term or phrase: Disregarded entity
context: individual, estate, company, disregarded entity

disregarded entity 是什么意思?
tulips
China
Chinese translation:非独立实体
Explanation:
A disregarded entity is a business entity that is separate from its owner but which elects to be disregarded as separate from the business owner for federal tax purposes. The IRS says,

"If a “disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is owned any any other entity, it is treated as a branch or division of its owner."


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Note added at 7 mins (2012-08-01 15:27:45 GMT)
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Defining "Disregarded Entity"
A disregarded entity is a business type that is separate from the owner for liability purposes, but it is the same as the owner for tax purposes. That is, it pays taxes through the owner's personal income tax return. So there are two pieces to the disregarded entity puzzle, both of which must be present:


•The business type is separate from the individual for liability purposes, and
•The business is taxed through the individual's personal tax return, on Schedule C.

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Note added at 10 mins (2012-08-01 15:30:46 GMT)
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香港叫个人商号http://www.google.com.hk/url?sa=t&rct=j&q=Disregarded entity...

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Note added at 16 mins (2012-08-01 15:36:21 GMT)
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美国特有的企业分类

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Note added at 16 mins (2012-08-01 15:36:44 GMT)
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http://en.wikipedia.org.cn-s.mk.gd/wiki/Types_of_business_en...
Selected response from:

Shang
China
Local time: 04:12
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1非独立实体
Shang
4忽略的实体
richard Liu2000


  

Answers


5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
disregarded entity
非独立实体


Explanation:
A disregarded entity is a business entity that is separate from its owner but which elects to be disregarded as separate from the business owner for federal tax purposes. The IRS says,

"If a “disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is owned any any other entity, it is treated as a branch or division of its owner."


--------------------------------------------------
Note added at 7 mins (2012-08-01 15:27:45 GMT)
--------------------------------------------------

Defining "Disregarded Entity"
A disregarded entity is a business type that is separate from the owner for liability purposes, but it is the same as the owner for tax purposes. That is, it pays taxes through the owner's personal income tax return. So there are two pieces to the disregarded entity puzzle, both of which must be present:


•The business type is separate from the individual for liability purposes, and
•The business is taxed through the individual's personal tax return, on Schedule C.

--------------------------------------------------
Note added at 10 mins (2012-08-01 15:30:46 GMT)
--------------------------------------------------

香港叫个人商号http://www.google.com.hk/url?sa=t&rct=j&q=Disregarded entity...

--------------------------------------------------
Note added at 16 mins (2012-08-01 15:36:21 GMT)
--------------------------------------------------

美国特有的企业分类

--------------------------------------------------
Note added at 16 mins (2012-08-01 15:36:44 GMT)
--------------------------------------------------

http://en.wikipedia.org.cn-s.mk.gd/wiki/Types_of_business_en...

Shang
China
Local time: 04:12
Native speaker of: Chinese
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Joanna Chow
1 day 22 hrs
  -> Thanks!
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
disregarded entity
忽略的实体


Explanation:
参见 http://wptest.alicechencpa.com/?p=1904


    Reference: http://wptest.alicechencpa.com/?p=1904
    Reference: http://info.legalzoom.com/disregarded-entity-llc-3551.html
richard Liu2000
Local time: 04:12
Native speaker of: Native in ChineseChinese
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