公司报税需要资料清单

1. 合伙企业基本信息

Partnership Basic Information

• 企业名称、地址、EIN（雇主识别号）
  Business name, address, and EIN (Employer Identification Number)

• 业务活动代码（NAICS Code）
  Business activity code (NAICS Code)

• 会计方法（现金制或权责发生制）
  Accounting method (Cash or Accrual)

• 会计年度结束日期
  Accounting year-end date

2. 合伙人信息

Partner Information

• 所有合伙人的姓名、地址和社会安全号码（SSN）或税号（TIN）
  Names, addresses, and SSNs or TINs of all partners

• 合伙人的所有权比例（资本权益和利润权益）
  Ownership percentage for each partner (capital and profit interests)

• 每位合伙人在税务年度的资本账户变化情况
  Capital account changes for each partner during the tax year

3. 财务报表和会计记录

Financial Statements and Accounting Records

• 损益表（Profit and Loss Statement）
  Profit and Loss Statement

• 资产负债表（Balance Sheet）
  Balance Sheet

• 现金流量表（如适用）
  Cash Flow Statement (if applicable)

4. 收入记录

Income Records

• 营业收入
  Operating income

• 投资收入（如股息、利息等）
  Investment income (e.g., dividends, interest)

• 其他收入（如租金收入、资本利得等）
  Other income (e.g., rental income, capital gains)

5. 支出记录

Expense Records

• 各类营业费用的详细记录，例如：
  Detailed records of business expenses, such as:

  • 租金 Rent

  • 工资和薪酬 Salaries and wages

  • 办公费用 Office expenses

  • 广告支出 Advertising expenses

  • 差旅费用 Travel expenses

  • 保险费 Insurance premiums

  • 折旧费用（需提供折旧明细表 Form 4562）
    Depreciation expenses (attach Form 4562)

6. 资产和负债

Assets and Liabilities

• 期初和期末的资产明细（如固定资产、库存、应收账款等）
  Beginning and ending balances of assets (e.g., fixed assets, inventory, accounts receivable)

• 期初和期末的负债明细（如应付账款、贷款等）
  Beginning and ending balances of liabilities (e.g., accounts payable, loans)

7. 附表 K 和附表 K-1 的信息

Schedule K and Schedule K-1 Information

• 每位合伙人的分配项目，包括：
  Allocation items for each partner, including:

  • 普通收入 Ordinary income

  • 股息、利息收入 Dividends and interest income

  • 特殊分配收入（如资本利得、被动收入等）
    Special allocations (e.g., capital gains, passive income)

  • 税收抵免分配 Tax credits

8. 其他所需表格和信息

Other Required Forms and Information

• Form 8825（用于申报租金收入和费用）
  Form 8825 (Rental real estate income and expenses)

• Form 4797（出售或处置资产的报告）
  Form 4797 (Sale or exchange of business property)

• Form 6252（分期销售收入报告）
  Form 6252 (Installment sale income)

• Form 8949（资本资产交易明细表）
  Form 8949 (Sales and other dispositions of capital assets)

9. 税务文件和其他支持性材料

Tax Documents and Supporting Materials

• 上年度的 Form 1065（如有）
  Last year's Form 1065 (if applicable)

• 各类银行对账单
  Bank statements

• 合伙协议（如涉及利润分配等具体条款）
  Partnership agreement (for specific allocation rules)

• 相关税务通知（如 IRS 发出的信件或审计要求）
  Tax notices from the IRS (if applicable)

何先生报税服务

MR. HE TAX SERVICE

808.909.2178

808.450.7800

1325 NUUANU AVE STE 208 HONOLULU HI 96817

The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal or other business and professional advice. Before taking any action, you should always seek the assistance of a professional who knows your particular situation for advice on your taxes, your investments, the law or any other business and professional matters that affect you and/or your business.