Apo patinotaura pamusoro pezvikwata, tiri kutaura nezvechimiro kana chimiro chebhizimisi (somuenzaniso, kambani) kusiyana nezvinoitwa nebhizimisi (somuenzaniso, mafiripu ekuchenesa maitiro).
Masangano ebhizimisi anoteererwa mutero uye anofanirwa kutora mutero wekudzokera. Mamwe masangano ebhizimisi anotarirwa kuti hurumende inotarisirwa kuti irege kuparadzana nemuridzi wayo. Izvozvo ndizvo zvakaitika kune imwe nhengo-mumiririri wemhosva makambani uye sole proprietors. Mari inobhadhara uye zvigadziriswa zvine chokuita nehurumende dzakadaro zvinoratidzwa pamutero mumwe chete wekudzoka se muridzi webhizimisi. Tinodana masangano aya asina hanya nekuti IRS "inonyangadza" zita rakasiyana uye sangano rebhizimisi.
Sangano risina hanya rinogona kusarudza kubatwa sekuti rakange riri rimwe rakasiyana. Izvi zvinoitwa nekugadzira Chisarudzo cheChishanu cheChishanu nekushandisa fomu iyi ne IRS. Chinangwa chemufananidzo uyu ndechokusarudza chikamu kunze kwekutsvaga kusarudzwa kunopiwa ne federal mitemo yemitemo.
Somuenzaniso, fungidzira kuti John ndiye oga muridzi we XYZ LLC. Sezvo imwe nhengo-imwe nhengo ine chikwereti chemhosva, XYZ ingava sangano risina hanya.
IRS inogona kutarisira John kuti ataure bhizimusi rake rezvebhizimusi uye mari yake pane Purogiramu C yakaiswa neFomu Yake 1040. Nemamwe mazwi, XYZ LLC iri kutarisirwa sekutengeserana kwega chete nekusingaperi. John aigona kusarudza kubata XYZ LLC sokunge kuti yaiva sangano. Kuti aite kudaro, aizoisa Fomu 8832 kuti aite chisarudzo chake chizivikanwe ne IRS.
Nokudaro tinosiyanisa pakati pehurumende, iyo ndiyo yakarongeka sangano rakasikwa pasi pemutemo wehurumende, kubva pamutero wayo wemitero. Kuvhiringidzika ndechokuti tinoshandisa mazwi mamwechete kune mazano maviri.
Colloquially, apo vanyori vanotaura pamusoro pe "masangano" kana "sangano rinodzoka," vari kutaura nezvekudzoka kwemitero kune vamwe vanhu.