{"id":7911,"date":"2026-03-12T21:52:36","date_gmt":"2026-03-12T21:52:36","guid":{"rendered":"https:\/\/profaj.co\/denememanay\/?page_id=7911"},"modified":"2026-04-10T11:50:32","modified_gmt":"2026-04-10T15:50:32","slug":"general-partnership-formation","status":"publish","type":"services","link":"https:\/\/profaj.co\/denememanay\/services\/general-partnership-formation\/","title":{"rendered":"General Partnership Formation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7911\" class=\"elementor elementor-7911\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55e51174 ic-header e-flex e-con-boxed e-con e-parent\" data-id=\"55e51174\" data-element_type=\"container\" data-e-type=\"container\" 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href=\"https:\/\/profaj.co\/denememanay\/services\/llc-formation\/\" class=\"elementor-sub-item\">LLC Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71427\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/partnership-formation\/\" class=\"elementor-sub-item\">Partnership Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71428\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\">Sole Proprietorship Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71430\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/nonprofit-corporation-formation\/\" class=\"elementor-sub-item\">Nonprofit Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71429\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/corporation-formation\/\" class=\"elementor-sub-item\">Corporation Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7806\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\">Sole Proprietorship Service<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7814\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">State &#038; Ownership<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7804\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">State Selection<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7803\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Ownership Structures<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7812\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Compliance<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7813\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Employer Identification Number<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7800\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Registered Agent<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7815\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\">Others<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7816\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Bank Account Opening in the US<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7817\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">ITIN (Individual Taxpayer Identification Number) Application<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7818\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Company Address in US<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7819\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Legal and Physical Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7820\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Virtual Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7821\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Mail Forwarding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7822\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\">Utility Bill<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 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elementor-item-anchor\" tabindex=\"-1\">Entity Types<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71426\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/llc-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">LLC Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71427\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/partnership-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Partnership Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71428\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sole Proprietorship Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71430\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/nonprofit-corporation-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Nonprofit Formation<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-services menu-item-71429\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/corporation-formation\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Corporation Formation Services<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7806\"><a href=\"https:\/\/profaj.co\/denememanay\/services\/sole-proprietorship-services\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Sole Proprietorship Service<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7814\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">State &#038; Ownership<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7804\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">State Selection<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7803\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Ownership Structures<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7812\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Compliance<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7813\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Employer Identification Number<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7800\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Registered Agent<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7815\"><a href=\"#\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">Others<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7816\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Bank Account Opening in the US<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7817\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">ITIN (Individual Taxpayer Identification Number) Application<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-7818\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Company Address in US<\/a>\n\t<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7819\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Legal and Physical Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7820\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Virtual Office<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7821\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Mail Forwarding<\/a><\/li>\n\t\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-7822\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Utility Bill<\/a><\/li>\n\t<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4751e30d e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"4751e30d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-557de86 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"557de86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Njc1OTcsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Plan a Meeting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50ee3f16 e-flex e-con-boxed e-con e-parent\" data-id=\"50ee3f16\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-52b6e1fc e-con-full e-flex e-con e-child\" data-id=\"52b6e1fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3ab57aca e-con-full e-flex e-con e-child\" data-id=\"3ab57aca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-769e068f elementor-widget elementor-widget-text-editor\" data-id=\"769e068f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<nav class=\"smart-breadcrumbs\" aria-label=\"breadcrumb\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><ol class=\"smart-breadcrumbs__list\"><li class=\"smart-breadcrumbs__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><span class=\"smart-breadcrumbs__current\" itemprop=\"name\" aria-current=\"page\">Home<\/span><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48bdd69a e-con-full e-flex e-con e-child\" data-id=\"48bdd69a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-199306c7 e-con-full e-flex e-con e-child\" data-id=\"199306c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58df129a elementor-widget elementor-widget-heading\" data-id=\"58df129a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Form Your U.S. General Partnership<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71f3237f elementor-widget elementor-widget-text-editor\" data-id=\"71f3237f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"container\"><div id=\"model-response-message-contentr_7b19aa946f76b842\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p data-path-to-node=\"0\">A General Partnership offers co-founders and joint ventures equal management authority and pass-through taxation from day one. Manay CPA manages the entire formation and compliance process, ensuring your partnership is built on a solid foundation from the start.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5df9c07b elementor-align-left elementor-widget elementor-widget-button\" data-id=\"5df9c07b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#content\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Learn More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10584853 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"10584853\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CPA-managed general partnership formation in all 50 states<\/li><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">EIN, state LLC registration &amp; partnership agreement coordination included<\/li><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Available for U.S. residents and non-US nationals<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76b7d8ad elementor-widget elementor-widget-text-editor\" data-id=\"76b7d8ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Certified for guaranteed quality<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d64469a elementor-widget elementor-widget-image\" data-id=\"5d64469a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"458\" height=\"64\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/cobb-chamber.png\" class=\"attachment-full size-full wp-image-1256\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/cobb-chamber.png 458w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/cobb-chamber-300x42.png 300w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d949626 e-con-full excl e-flex e-con e-child\" data-id=\"7d949626\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4564866f elementor-widget elementor-widget-heading\" data-id=\"4564866f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Your Free General Partnership Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4514dea0 elementor-widget elementor-widget-text-editor\" data-id=\"4514dea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CPA-managed partnership formation in all 50 states. Available for U.S. residents and international founders.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ea7943d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"6ea7943d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"7911\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"6ea7943d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"General Partnership Formation | Manay CPA\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"7911\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"First name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_53809ab elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_53809ab\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLast name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_53809ab]\" id=\"form-field-field_53809ab\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Last name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_6c5f085 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6c5f085\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-field_6c5f085\" data-field-id=\"6c5f085\" data-default-country=\"us\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_6c5f085]\" id=\"form-field-field_6c5f085\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Phone Number\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tHow can help you?\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-lg\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"3\" placeholder=\"How can help you?\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_1de0c04 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_1de0c04]\" id=\"form-field-field_1de0c04\" class=\"elementor-field elementor-size-lg  elementor-acceptance-field\" checked=\"checked\">\n\t\t\t\t<label for=\"form-field-field_1de0c04\">I have read and accepted the Terms of Service<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c8d1ccb e-flex e-con-boxed e-con e-parent\" data-id=\"4c8d1ccb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f38001d e-con-full e-flex e-con e-child\" data-id=\"7f38001d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-53808868 e-con-full e-flex e-con e-child\" data-id=\"53808868\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1084d290 elementor-widget elementor-widget-counter\" data-id=\"1084d290\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Years of Experience<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"25\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bc1a515 e-con-full e-flex e-con e-child\" data-id=\"bc1a515\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3062e4ae elementor-widget elementor-widget-counter\" data-id=\"3062e4ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Service in Languages<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"3\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c6e4e73 e-con-full e-flex e-con e-child\" data-id=\"4c6e4e73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51e85b32 elementor-widget elementor-widget-counter\" data-id=\"51e85b32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Happy Businesses<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"5000\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c54799 e-con-full e-flex e-con e-child\" data-id=\"5c54799\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c41407a elementor-widget elementor-widget-counter\" data-id=\"7c41407a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Coverage across the States<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"50\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> States<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7fb200cf e-flex e-con-boxed e-con e-parent\" data-id=\"7fb200cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-62282d6b e-con-full e-flex e-con e-child\" data-id=\"62282d6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-55810114 e-con-full e-flex e-con e-child\" data-id=\"55810114\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57deb1da elementor-widget elementor-widget-image\" data-id=\"57deb1da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"540\" height=\"500\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/Square-Cpa-license-2-1-1.png\" class=\"attachment-full size-full wp-image-70618\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/Square-Cpa-license-2-1-1.png 540w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/Square-Cpa-license-2-1-1-300x278.png 300w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-571b5fc9 e-con-full e-flex e-con e-child\" data-id=\"571b5fc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70190620 elementor-widget elementor-widget-heading\" data-id=\"70190620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a General Partnership in the USA?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cebf980 elementor-widget elementor-widget-text-editor\" data-id=\"2cebf980\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"content\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"container\"><div id=\"model-response-message-contentr_44a984c481107ac3\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p data-path-to-node=\"0\">A general partnership is the most direct multi-owner structure, formed by individuals sharing profits, management, and unlimited personal liability. While easy to establish without formal state filings, its simplicity is balanced by the risk that partners are personally responsible for all business obligations and each other&#8217;s actions. To mitigate these risks and avoid unfavorable state default rules, a clear partnership agreement is vital. This structure is best suited for low-liability, early-stage ventures or joint ventures seeking a straightforward framework. Manay CPA evaluates your specific risk profile and manages all formation and compliance steps to ensure your business relationship is built on a secure foundation.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ecf2a6e e-flex e-con-boxed e-con e-parent\" data-id=\"4ecf2a6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ef8f0ab e-con-full e-flex e-con e-child\" data-id=\"2ef8f0ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24b01ddc elementor-absolute elementor-widget elementor-widget-image\" data-id=\"24b01ddc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"490\" height=\"560\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/burcu-manay-2.png\" class=\"attachment-large size-large wp-image-1476\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/burcu-manay-2.png 490w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/burcu-manay-2-263x300.png 263w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f7a8f58 e-con-full e-flex e-con e-child\" data-id=\"1f7a8f58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-74c06edb e-con-full excl e-flex e-con e-child\" data-id=\"74c06edb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-20d7e78b e-con-full e-flex e-con e-child\" data-id=\"20d7e78b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f249361 elementor-widget elementor-widget-heading\" data-id=\"f249361\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><p>Not Sure If a General Partnership Is the Right Structure for Your Business?<span style=\"background-color: transparent;letter-spacing: -1.2px\"><\/span><\/p><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-119bc987 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"119bc987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/profaj.co\/denememanay\/free-consultation\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book Your Free Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57757b6f e-con-full e-flex e-con e-child\" data-id=\"57757b6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13e34e92 e-flex e-con-boxed e-con e-parent\" data-id=\"13e34e92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-34f94465 e-con-full e-flex e-con e-child\" data-id=\"34f94465\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d450baa elementor-widget elementor-widget-heading\" data-id=\"5d450baa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Should Choose a General Partnership in the USA?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47a9d458 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"47a9d458\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">A general partnership is the right structure for business owners and professionals who want to formalize a shared business arrangement quickly, simply, and cost-effectively \u2014 and whose business model does not expose them to the kind of personal liability that requires the protection of an LLC or LLP.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51659692 e-con-full e-flex e-con e-child\" data-id=\"51659692\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7a6dbc62 e-con-full e-flex e-con e-child\" data-id=\"7a6dbc62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76ff4899 elementor-widget elementor-widget-image\" data-id=\"76ff4899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"521\" height=\"576\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400.webp\" class=\"attachment-full size-full wp-image-975\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400.webp 521w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/08\/who-is-it-for-1-e1766147506400-271x300.webp 271w\" sizes=\"(max-width: 521px) 100vw, 521px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f147eb8 e-con-full e-flex e-con e-child\" data-id=\"f147eb8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53c6fcc7 elementor-view-stacked elementor-position-inline-start elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"53c6fcc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCo-Founders in Early-Stage Businesses\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tTwo or more partners launching a business who want a formal framework for ownership and profit sharing without the costs or complexity of an LLC or corporation during the initial stages.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73456423 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"73456423\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProfessionals Testing a Joint Venture\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tProfessionals exploring shared arrangements before committing to a permanent structure. This allows you to operate legally and generate income while evaluating if the business model warrants a more complex entity.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5315e1f1 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5315e1f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tFreelancers and Service Providers Partnering Up\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tIndependent contractors and consultants working under a shared name to split client work and income. This provides a legal framework for the arrangement without the administrative overhead of a corporation.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea79cef elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1ea79cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tFamily Members Going Into Business Together\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tFamily members starting or formalizing a shared business. This structure provides a simple, trust-based framework focused on establishing clear financial and operational rules for relatives.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3143c52 e-flex e-con-boxed e-con e-parent\" data-id=\"3143c52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1b216425 e-con-full e-flex e-con e-child\" data-id=\"1b216425\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3eb549a1 e-con-full e-flex e-con e-child\" data-id=\"3eb549a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-276c82d0 elementor-widget elementor-widget-heading\" data-id=\"276c82d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Steps<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6261e265 e-con-full e-flex e-con e-child\" data-id=\"6261e265\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6cc4b7e7 e-con-full e-flex e-con e-child\" data-id=\"6cc4b7e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26cda044 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"26cda044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-1\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68e33ce2 elementor-widget elementor-widget-heading\" data-id=\"68e33ce2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Free Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73925709 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"73925709\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c402a8e elementor-widget elementor-widget-text-editor\" data-id=\"2c402a8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"1\">We analyze your partnership structure, contributions, and industry to determine if a general partnership is your best fit. This no-obligation session confirms if a partnership, LLC, or LLP aligns with your goals and provides a clear outline of the formation costs and steps.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a325745 e-con-full e-flex e-con e-child\" data-id=\"4a325745\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17e5a916 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"17e5a916\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11016c0c elementor-widget elementor-widget-heading\" data-id=\"11016c0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Structure &amp; Agreement<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ff700f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1ff700f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-650c990a elementor-widget elementor-widget-text-editor\" data-id=\"650c990a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"2\">We help define critical operational terms\u2014including ownership percentages, profit allocations, and exit strategies. Working with your legal counsel, our CPAs provide input on every provision to ensure your partnership agreement is tax-optimized and financially sound from the start.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa154c1 e-con-full e-flex e-con e-child\" data-id=\"aa154c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60dc5e17 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"60dc5e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-3\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2894c261 elementor-widget elementor-widget-heading\" data-id=\"2894c261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Registration &amp; Compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-475cd665 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"475cd665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-135ccd1f elementor-widget elementor-widget-text-editor\" data-id=\"135ccd1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"3\">Our team manages all essential filings, including obtaining an EIN, registering a DBA, and handling state-level business registrations. We also address specific compliance needs for international partners, such as ITIN and FBAR requirements, to establish your partnership\u2019s legal standing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3f34fb e-con-full e-flex e-con e-child\" data-id=\"d3f34fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-263b6f8c elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"263b6f8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"ri ri-number-4\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d22552f elementor-widget elementor-widget-heading\" data-id=\"6d22552f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Setup &amp; Support<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-244938aa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"244938aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be4f6df elementor-widget elementor-widget-text-editor\" data-id=\"4be4f6df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"container\"><div id=\"model-response-message-contentr_0eae6f78fb37ad87\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p data-path-to-node=\"4\">We configure your accounting and quarterly tax schedules to ensure your books are audit-ready. At year-end, we handle Form 1065 and K-1 filings while providing strategic advice on self-employment tax, retirement planning, and the optimal time to convert to a more complex structure.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f8d2dc0 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"1f8d2dc0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-34142b5f e-con-full e-flex e-con e-child\" data-id=\"34142b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1218c4ca elementor-widget elementor-widget-heading\" data-id=\"1218c4ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key Advantages of a General Partnership in the USA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42ff37e1 elementor-widget elementor-widget-spacer\" data-id=\"42ff37e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27afca43 e-grid e-con-full e-con e-child\" data-id=\"27afca43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3f0ff9fd e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"3f0ff9fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51780a41 elementor-widget elementor-widget-heading\" data-id=\"51780a41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Simple Formation<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3294c2f8 elementor-widget elementor-widget-text-editor\" data-id=\"3294c2f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"1\">Start immediately without formal state filings. A general partnership can be established through a simple verbal or written agreement, making it the fastest way to launch a multi-owner business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77594849 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"77594849\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3609e elementor-widget elementor-widget-heading\" data-id=\"e3609e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Pass-Through Taxation<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51c323c7 elementor-widget elementor-widget-text-editor\" data-id=\"51c323c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"2\">Avoid entity-level taxes. All profits and losses flow directly to partners&#8217; personal tax returns via Schedule K-1, ensuring a straightforward and efficient tax process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c2ee9a5 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"2c2ee9a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d44a505 elementor-widget elementor-widget-heading\" data-id=\"2d44a505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Equal Management<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66a881ed elementor-widget elementor-widget-text-editor\" data-id=\"66a881ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"3\">Each partner holds equal authority to manage operations and bind the partnership in contracts. This democratic structure ensures all founders have a direct say in the business\u2019s direction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e8d55df e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"2e8d55df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-baa8c9d elementor-widget elementor-widget-heading\" data-id=\"baa8c9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Operational Flexibility<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61753a1e elementor-widget elementor-widget-text-editor\" data-id=\"61753a1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"4\">Operate with minimal corporate formalities. The partnership structure is easily adaptable, allowing you to modify internal arrangements and profit-sharing as your business evolves.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-191ba345 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"191ba345\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d21e38d elementor-widget elementor-widget-heading\" data-id=\"d21e38d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Low-Cost Setup<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b63ea7b elementor-widget elementor-widget-text-editor\" data-id=\"5b63ea7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"5\">Minimize upfront expenses by avoiding state filing fees and the complex legal costs typically associated with forming and maintaining an LLC or Corporation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11681b43 e-con-full md:pl-15 excl e-flex e-con e-child\" data-id=\"11681b43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f5728bb elementor-widget elementor-widget-heading\" data-id=\"7f5728bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Direct Ownership<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2542f8e0 elementor-widget elementor-widget-text-editor\" data-id=\"2542f8e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Maintain a direct link between partners and business assets. This transparent ownership model removes corporate layers, providing partners with straightforward access to income and decision-making.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61b92b7 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"61b92b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ecf6103 elementor-widget elementor-widget-heading\" data-id=\"5ecf6103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What our clients say\u200b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3030c1df elementor-widget elementor-widget-text-editor\" data-id=\"3030c1df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Real client success stories from freelancers, e-commerce sellers, and international entrepreneurs across three continents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7239cca6 elementor-widget elementor-widget-shortcode\" data-id=\"7239cca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\r\n    <div class=\"testimonial-carousel-wrapper\">\r\n      <div class=\"testimonial-carousel-items\">\r\n\r\n        \r\n          <div class=\"testimonial-content active\" data-company=\"yavuz-yildiz\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/yavuz-yildiz.png\" alt=\"Yavuz Yildiz\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Partnering with Manay CPA has ensured smooth accounting and tax operations while providing a solid foundation for our business growth. Their expertise simplifies complex regulations and supports us throughout the process. Working with such a dedicated team has been a privilege, and their solution-oriented approach adds significant value. These qualities are essential in a financial partner.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Yavuz Yildiz<\/strong>, Global Financial Control and Accounting Manager                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"semih-susleyen\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/semih-susleyen.png\" alt=\"Semih Susleyen\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>With Manay CPA\u2019s guidance, we successfully manage all our processes in the United States. Their professional service approach and extensive industry knowledge provide significant value to our business.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Semih Susleyen<\/strong>, GM at Yurtbay Seramik USA, Inc.                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"noyan-alperen-idin\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/noyan-alperen.png\" alt=\"Noyan Alperen Idin\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Inc. has successfully rendered consultancy services to Dectopus Inc. for Monthly Bookkeeping, Corporate and Individual Tax &amp; Strategies and filings. Their extensive industry knowledge, expertise, and structured methodology have been instrumental in supporting our business objectives. Their professionalism and proactive engagement ensured seamless and productive collaboration. The services provided met our expectations, and we sincerely appreciate their valuable contributions to our project.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Noyan Alperen Idin<\/strong>, Co-Founder                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"mustafa-arslantas\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/dimes-1.png\" alt=\"Mustafa Arslantas\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Team\u2019s professionalism and attention to detail were truly impressive. Their guidance and expertise helped us overcome our challenges during the business setup process. I wholeheartedly recommend Manay CPA to anyone needing reliable and expert accounting services in the U.S.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Mustafa Arslantas<\/strong>, Accounting &amp; Tax Group Manager                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"burak-arik\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/maxitech-image.png\" alt=\"Burak Arik\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA Inc. has provided consultancy services to MaxiTech Inc. in the field of Software Subscription and Data Analysis Solution. Their team demonstrated high professionalism and expertise throughout the project, contributing significantly to the successful execution of the required tasks. Their support in Monthly Accounting, HR &amp; Payroll Services, Corporate and Individual Tax &amp; Strategies and Filings was invaluable, and their structured approach helped us achieve our objectives effectively. We appreciate their dedication and commitment to delivering high-quality services.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Burak Arik<\/strong>, CEO                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        \r\n          <div class=\"testimonial-content \" data-company=\"ali-uzun\">\r\n            <div class=\"testimonial-inner\">\r\n\r\n              <!-- Sol s\u00fctun: \u00d6ne \u00e7\u0131kan foto -->\r\n              <div class=\"testimonial-left\">\r\n                                  <img decoding=\"async\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/ali-uzun.png\" alt=\"Ali Uzun\">\r\n                              <\/div>\r\n\r\n              <!-- Sa\u011f s\u00fctun: \u0130\u00e7erik -->\r\n              <div class=\"testimonial-right\">\r\n\r\n                <!-- \u00dcst sat\u0131r: Logo ve oklar -->\r\n                <div class=\"testimonial-header\">\r\n                                      <img decoding=\"async\" class=\"company-logo\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Pegasus_Logo_Active.png\" alt=\"Logo\">\r\n                                    <div class=\"testimonial-nav\">\r\n                    <button class=\"prev-btn\"><i aria-hidden=\"true\" class=\"icon icon-left-arrow\"><\/i><\/button>\r\n                    <button class=\"next-btn\"><i aria-hidden=\"true\" class=\"icon icon-right-arrow\"><\/i><\/button>\r\n                  <\/div>\r\n                <\/div>\r\n\r\n                <!-- Orta sat\u0131r: \u0130\u00e7erik -->\r\n                <div class=\"testimonial-body\">\r\n                  <p>Manay CPA has been our gateway to setting up Pegasus Airlines Innovation Lab in the U.S. Their know-how and valuable guidance helped us tremendously in our work. They are well resourced, always accessible, and very well positioned to address a wide range of needs for CPA and related corporate services.<\/p>\n                <\/div>\r\n\r\n                <!-- Alt sat\u0131r: \u00dcnvan -->\r\n                <div class=\"testimonial-footer\">\r\n                  <strong>Ali Uzun<\/strong>, General Counsel and Sustainability Director                <\/div>\r\n\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n              <\/div>\r\n\r\n      <!-- Pagination: logolar -->\r\n      <div class=\"testimonial-pagination\">\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Insider_Logo_Active.png\"\r\n            class=\"logo-thumb active\"\r\n            data-target=\"yavuz-yildiz\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Yurtbay_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"semih-susleyen\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Decktopus_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"noyan-alperen-idin\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Dimes_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n            data-target=\"mustafa-arslantas\"\r\n            alt=\"Logo\"\r\n          \/>\r\n                  <img decoding=\"async\"\r\n            src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2025\/07\/Maxitech_Logo_Active.png\"\r\n            class=\"logo-thumb \"\r\n 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data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:30,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38feaa03 elementor-widget elementor-widget-table-of-contents\" data-id=\"38feaa03\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h6&quot;],&quot;container&quot;:&quot;.content-wrapper&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h5 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__38feaa03\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7cf0115f e-con-full e-flex e-con e-child\" data-id=\"7cf0115f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-39828c0b e-con-full content-wrapper e-flex e-con e-child\" data-id=\"39828c0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57643ffb elementor-widget elementor-widget-heading\" data-id=\"57643ffb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">What You Need to Know Before Forming a General Partnership<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1340ea1a elementor-widget elementor-widget-text-editor\" data-id=\"1340ea1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">A general partnership may be the simplest business structure available to multiple owners, but simple does not mean risk-free. The decisions you make \u2014 and fail to make \u2014 at the beginning of a general partnership have consequences that can be very difficult and expensive to unwind later. Before you begin operating as a general partnership, there are five things every partner needs to understand.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb59c45 elementor-widget elementor-widget-heading\" data-id=\"eb59c45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">A General Partnership Can Form Without Anyone Intending It To<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6635790 elementor-widget elementor-widget-text-editor\" data-id=\"6635790\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">In most U.S. states, a general partnership is created automatically the moment two or more people begin operating a business together with the intent to share profits \u2014 regardless of whether any agreement has been signed, any registration has been filed, or any formal steps have been taken. This means that two friends who start doing business together, split their income, and share their expenses may already be in a legal general partnership, with all of the tax and liability consequences that entails, without ever having made a deliberate choice to be. If you are already operating informally with another person and sharing business income, you may need to address your current legal and tax status before you form anything new. Manay CPA can assess your situation and advise on the correct path forward.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19c8ab0 elementor-widget elementor-widget-image\" data-id=\"19c8ab0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"715\" height=\"410\" src=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-NBF.png\" class=\"attachment-large size-large wp-image-70500\" alt=\"\" srcset=\"https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-NBF.png 715w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-NBF-300x172.png 300w, https:\/\/profaj.co\/denememanay\/wp-content\/uploads\/2026\/04\/ToC-NBF-650x373.png 650w\" sizes=\"(max-width: 715px) 100vw, 715px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20102fa0 elementor-widget elementor-widget-heading\" data-id=\"20102fa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Every Partner Is Personally Liable for Every Other Partner's Actions<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-335c880d elementor-widget elementor-widget-text-editor\" data-id=\"335c880d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">This is the most important thing to understand about a general partnership, and it is the most frequently underestimated risk. In a general partnership, every partner has the legal authority to act on behalf of the business \u2014 to sign contracts, take on debt, make commitments, and create obligations that bind all partners. If one partner makes a poor business decision, signs a contract that goes wrong, or causes harm that results in a legal judgment against the partnership, every partner&#8217;s personal assets are at risk \u2014 not just the partner who acted. Your home, your savings, your car, your retirement accounts, and your other personal investments can all be pursued by creditors of the general partnership. This is not a hypothetical risk. It is a legal reality of the structure, and it is the primary reason that most business owners who face meaningful liability exposure choose an LLC or LLP instead of a general partnership. If you are proceeding with a general partnership, you need to go in with a clear understanding of exactly what you are accepting on behalf of yourself and what you are extending to your partners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e88564 elementor-widget elementor-widget-heading\" data-id=\"8e88564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">The Partnership Agreement Is Not Optional<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bc3021 elementor-widget elementor-widget-text-editor\" data-id=\"5bc3021\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">In the absence of a partnership agreement, your general partnership is governed by the default partnership rules of your state. In most states, those default rules provide that profits and losses are split equally between all partners regardless of how much capital each partner contributed or how much work each partner does, that every partner has an equal vote on all business decisions regardless of their stake in the business, that any partner can bind the partnership to a contract without the consent of the other partners, and that the partnership dissolves upon the departure of any partner. These defaults exist because the law needs some rule to apply when the partners have not made their own. They are not designed to reflect what any particular group of partners actually wants. A partnership agreement replaces these defaults with terms the partners have actually negotiated and agreed to. It defines profit sharing, decision-making authority, partner draws, buy-sell terms, and what happens in every scenario that the partners hope will never arise but need a plan for if it does. Manay CPA reviews the financial and tax implications of every material provision in your partnership agreement before it is finalized \u2014 because the terms of that agreement determine how every partner&#8217;s income is taxed for the entire life of the business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86c85f9 elementor-widget elementor-widget-heading\" data-id=\"86c85f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Self-Employment Tax Applies to All Active Partner Income<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d517b1 elementor-widget elementor-widget-text-editor\" data-id=\"3d517b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Partners in a general partnership are not employees of the business. They do not receive a W-2. Instead, their income from the partnership \u2014 both guaranteed payments for services and their distributive share of partnership profits \u2014 is reported on Schedule K-1 and included in their personal tax return. All of that income is generally subject to self-employment tax at a rate of 15.3 percent on the first $160,200 of net earnings and 2.9 percent above that threshold. For partners who are actively working in the business and generating meaningful income, this self-employment tax burden is substantial. Unlike an LLC that has elected S-corporation treatment, a general partnership has no mechanism to split partner income between wages and distributions in a way that reduces self-employment tax. The only tools available to manage this burden are retirement plan contributions \u2014 which can be significant under a SEP-IRA or Solo 401(k) \u2014 and deductible business expenses. Manay CPA structures partner compensation and retirement contributions to minimize this exposure within the boundaries of what the general partnership structure allows.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64caac00 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"64caac00\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5bb93750 e-con-full e-flex e-con e-child\" data-id=\"5bb93750\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-20d9867e e-con-full e-flex e-con e-child\" data-id=\"20d9867e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c294196 elementor-widget elementor-widget-heading\" data-id=\"4c294196\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions About General Partnership Formation in the USA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f76ce25 e-con-full e-flex e-con e-child\" data-id=\"7f76ce25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c571973 elementor-widget elementor-widget-n-accordion\" data-id=\"1c571973\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4750\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4750\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is a general partnership and how is it formed? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4750\" class=\"elementor-element elementor-element-6f527bf6 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"6f527bf6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb93004 elementor-widget elementor-widget-text-editor\" data-id=\"7fb93004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">A general partnership is a business structure formed when two or more people agree to operate a business together and share its profits and losses. In most U.S. states, a general partnership does not require a formal state filing to exist \u2014 it is created automatically when two or more people begin operating a business together with the intent to share profits. However, operating without a partnership agreement, an EIN, and proper tax registration creates serious legal and financial risks that are entirely avoidable. Manay CPA recommends that every general partnership be properly documented and set up from the beginning, even if no state filing is required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4751\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4751\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the biggest risk of a general partnership? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4751\" class=\"elementor-element elementor-element-6d791eea e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"6d791eea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3553bb25 elementor-widget elementor-widget-text-editor\" data-id=\"3553bb25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">The most significant risk of a general partnership is unlimited personal liability. Every partner in a general partnership is personally responsible for all of the debts, obligations, and legal claims of the business \u2014 including those created by the actions of every other partner. If the business cannot pay its debts, creditors can pursue the personal assets of any and all partners. If one partner causes harm or makes a costly professional error, all partners bear personal exposure for the resulting liability. This unlimited, mutual personal liability is the primary reason that many business owners choose an LLC or LLP instead of a general partnership, particularly as their business grows and its obligations become more significant.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4752\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4752\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Do I need a partnership agreement for a general partnership? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4752\" class=\"elementor-element elementor-element-57ed64d2 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"57ed64d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35939d8f elementor-widget elementor-widget-text-editor\" data-id=\"35939d8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">You are not legally required to have a written partnership agreement in most states \u2014 but every general partnership should have one. Without a partnership agreement, state default rules govern how your partnership operates. Those rules typically split profits equally regardless of contribution, give every partner equal voting rights regardless of ownership, allow any partner to bind the business without consent from the others, and dissolve the partnership automatically upon a partner&#8217;s departure. A partnership agreement replaces these defaults with terms the partners have actually negotiated. Manay CPA provides CPA-level input on the financial and tax implications of every material provision in the agreement before it is finalized.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4753\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4753\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How is a general partnership taxed in the USA? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4753\" class=\"elementor-element elementor-element-385ce243 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"385ce243\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66772ce1 elementor-widget elementor-widget-text-editor\" data-id=\"66772ce1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">A general partnership is a pass-through entity. The partnership itself pays no federal income tax. Instead, each partner&#8217;s allocated share of partnership income, losses, deductions, and credits flows through to their personal tax return. The partnership files Form 1065 annually as an informational return, and each partner receives a Schedule K-1 reflecting their individual allocation. Partners who actively work in the business are also subject to self-employment tax on their share of partnership income, which is currently 15.3 percent on the first $160,200 of net earnings and 2.9 percent on amounts above that threshold.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4754\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4754\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can a non-U.S. citizen be a partner in a U.S. general partnership? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4754\" class=\"elementor-element elementor-element-52559b e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"52559b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60826475 elementor-widget elementor-widget-text-editor\" data-id=\"60826475\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">Yes. Foreign nationals can be partners in a U.S. general partnership. However, there are additional compliance requirements. Foreign partners without a Social Security Number must obtain an Individual Taxpayer Identification Number (ITIN). The partnership may be required to withhold U.S. taxes on income allocated to foreign partners, with specific rates and procedures depending on the partner&#8217;s country of residence and any applicable tax treaty. Foreign partners with financial accounts above certain thresholds also face FBAR filing obligations. Manay CPA handles all of these additional requirements as part of our formation and ongoing compliance services for international clients.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4755\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4755\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> When should a general partnership convert to an LLC? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4755\" class=\"elementor-element elementor-element-1eda61d e-con-full e-flex e-con e-child\" data-id=\"1eda61d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4755\" class=\"elementor-element elementor-element-238b29a e-con-full e-flex e-con e-child\" data-id=\"238b29a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cde4b8 elementor-widget elementor-widget-text-editor\" data-id=\"1cde4b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">A general partnership should be reviewed for conversion to an LLC when the business begins to carry meaningful liability risk \u2014 through employees, physical locations, client contracts, equipment, debt, or the nature of the services provided. It should also be considered when the business generates sufficient income to make the S-Corp election worth pursuing, when new partners are added who are not personally known to the existing partners and whose actions the existing partners are not comfortable being personally responsible for, or when clients, lenders, or landlords begin requiring a formal legal entity. Manay CPA advises general partnership clients on conversion timing as part of our ongoing advisory relationship and manages the transition process when the time comes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4756\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4756\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How much does it cost to form a general partnership in the USA? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4756\" class=\"elementor-element elementor-element-740946b e-con-full e-flex e-con e-child\" data-id=\"740946b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4756\" class=\"elementor-element elementor-element-f477865 e-con-full e-flex e-con e-child\" data-id=\"f477865\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6b7074 elementor-widget elementor-widget-text-editor\" data-id=\"d6b7074\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">In most states, there is no state filing fee to establish a general partnership, since no formal state filing is required. The primary costs of setting up a general partnership correctly are obtaining an EIN from the IRS, registering a DBA if the partnership operates under a trade name, engaging an attorney to draft the partnership agreement, and engaging a CPA to set up the accounting structure and tax registrations. Manay CPA&#8217;s formation service covers EIN registration, DBA filing coordination, partnership agreement tax review, and accounting setup. Contact us for a transparent quote based on your state, your industry, and the number of partners involved.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6bd96613 e-con-full excl e-flex e-con e-child\" data-id=\"6bd96613\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2daaeb45 e-con-full e-flex e-con e-child\" data-id=\"2daaeb45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47d28ab2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"47d28ab2\" data-element_type=\"widget\" data-e-type=\"widget\" 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0.741047 34.1043 0.751143 33.8919C0.761239 33.6796 0.837922 33.4758 0.970322 33.3095C3.07032 30.5195 7.94532 28.8357 11.0747 28.8357C14.2022 28.8357 19.0697 30.5195 21.1697 33.3095C21.4341 33.6601 21.4697 34.127 21.2259 34.4926C20.7966 35.1357 19.8759 36.1651 18.0647 36.9432C17.502 37.1696 16.8993 37.28 16.2928 37.2676H11.0653ZM16.2853 19.0595C16.2843 19.743 16.1487 20.4196 15.8862 21.0508C15.6238 21.6819 15.2395 22.2551 14.7555 22.7378C14.2715 23.2204 13.6971 23.603 13.0653 23.8636C12.4334 24.1243 11.7564 24.2579 11.0728 24.257C9.69302 24.2579 8.36928 23.711 7.39256 22.7364C6.41583 21.7618 5.86606 20.4393 5.86407 19.0595C5.86481 18.3759 6.00017 17.6992 6.26243 17.068C6.52469 16.4368 6.90871 15.8634 7.39256 15.3806C7.87641 14.8978 8.45062 14.515 9.0824 14.2541C9.71418 13.9932 10.3912 13.8593 11.0747 13.8601C11.7582 13.8593 12.4352 13.9932 13.067 14.2541C13.6988 14.515 14.273 14.8978 14.7568 15.3806C15.2407 15.8634 15.6247 16.4368 15.887 17.068C16.1492 17.6992 16.2846 18.3759 16.2853 19.0595Z\" stroke=\"#131313\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-364169d6 e-con-full e-flex e-con e-child\" data-id=\"364169d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77e8025c elementor-widget elementor-widget-heading\" data-id=\"77e8025c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Do you have other questions?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ffee33e elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"1ffee33e\" data-element_type=\"widget\" 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meeting\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":0,"parent":0,"template":"","meta":{"_acf_changed":false,"content-type":""},"class_list":["post-7911","services","type-services","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/profaj.co\/denememanay\/wp-json\/wp\/v2\/services\/7911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/profaj.co\/denememanay\/wp-json\/wp\/v2\/services"}],"about":[{"href":"https:\/\/profaj.co\/denememanay\/wp-json\/wp\/v2\/types\/services"}],"version-history":[{"count":19,"href":"https:\/\/profaj.co\/denememanay\/wp-json\/wp\/v2\/services\/7911\/revisions"}],"predecessor-version":[{"id":70733,"href":"https:\/\/profaj.co\/denememanay\/wp-json\/wp\/v2\/services\/7911\/revisions\/70733"}],"wp:attachment":[{"href":"https:\/\/profaj.co\/denememanay\/wp-json\/wp\/v2\/media?parent=7911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}