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Ziggy continues to earn only about $30,000 a year in royalties, etc. from licensing his father's...

Ziggy continues to earn only about $30,000 a year in royalties, etc. from licensing his father's image, music, etc. He asks you for tax advice regarding incorporating or not for the annual receipt of the $30,000.

a.

You recommend an LLC because they’re the hot ticket. He can enjoy limited liability and tax rates at the individual rate. Employment taxes and a possible passive tax are no problem.

b.

You recommend a C corporation in order to lock up income in the corporation at lower tax brackets. Double tax is no problem.

c.

You recommend that he just continue receiving royalties and report them on Form 1040. He may purchase insurance if he is worried about lawsuits.

d.

None of these is good advice.

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Answer #1

Solution:In the given problem Ziggy earn $30,000 from royalities from licensing his father's image ,music etc.

a.) In This Option if Ziggy form LLC then -

  • IRS does not have specific tax category for such business type, they use tax categories of other business type .
  • Default status of LLC having one member to be taxed as sole propritorship and having more then one owner to be taxed as partnership.
  • Tax rates are higher in case of LLC

b.) In this option if Ziggy opt C-Corporation-

  • Rates are $0+15% -if taxable income above $0 to $50,000
  • Rates are $7500+25% -if taxable income above $50000 to $75000      

Therefore in my opinion Ziggy must opt for option C, As it is most beneficial option which provides saving in higher tax rates applicable in above option a & b.

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