When two people decide they want to start a business together, this is known as a partnership. Business owners should keep all records of employment taxes for at least four years. Things like your individual car payments would be on you. Find out more. Each person contributes money, property, labor or skill and shares in the profits and losses of the business. Lets look at a few common profit-sharing questions for more insight into this important aspect of a partnership. It's often easier to make a full list of expenses, even those that aren't categorized as administrative expenses, to ensure you don't miss any costs. If you're after a business car, compare your vehicle finance and car loan options and get your business on the road. They must attach a statement to their return showing the name of the person keeping the payroll records and the address where those records will be kept. Once the IRS has assigned an employer identification number to a partnership, it becomes the permanent federal taxpayer identification number for that business. Limited, LLC, and limited liability partnerships are all taxed like a general partnership. Usually, profit is calculated before partner salaries are deducted. We encourage you to use the tools and information we provide to compare your options. If they have a copy of the notice that the IRS issued with the EIN assignment, they should include that with the letter. Have one before working (the division of profits is a critical part of this process). Persons With Respect to Certain Foreign Corporations, Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), Form 8288, U.S. Shared (thank goodness). Publication 541, Partnerships, has information on how to: A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax. From there, you need to follow the official steps and make it all legal. The partnership must lodge its own annual tax return showing all income and deductions. Apply to borrow up to $4 million against your unpaid invoices and receive your approved funds within 48 hours. THE company has to create the most profits as long as it's in the same direction of creating value for their clients. This leads to one of the most common questions we get about money and relationships here at Ellevest: Whats the best way to split expenses with your partner? The business does not pay taxes. What authority does each partner have to make business decisions? This subject report provides information on how to properly set up a tenancy in common or a joint tenancy. If you need to change your agreement drastically, consider bringing in the services of your lawyer or accountant to make sure everything is correctly documented. Separate but equal. Swoop Finance offers a vast range of business loans via its extensive lender portfolio. This involves formalising both your business and the profit split agreement in writing. Partner 2: 30% Products marked as 'Promoted' or 'Advertisement' are prominently displayed either as a result of a commercial advertising arrangement or to highlight a particular product, provider or feature. Instead, it "passes through" profits or losses to its partners. Be aspirational.". File Articles of Dissolution. It should also have explained how a partner could withdraw from the partnership. Find opportunities for businesses owned by women and people of color. You took the leap, got a place together, and two peoples finances are about to become one. As of 8/15/2022, Ellevest Membership fees can be found here. This involves formalising both your business and the profit split agreement in writing. Partner 1: 50% How to calculate administrative expenses. You can tailor this approach to your own relationship by choosing what is and is not a shared expense. It also lets you split profits and ownership as desired. Each spouse will file Form 1040, a separate Schedule C (Form 1040), Profit or Loss From Business (Sole . Deciding how to split profits will affect what kind of company you will create. (Read more about setting your salary as a business owner.). If you have any doubts about whether a partnership is right for you, read these 8 Questions to Ask Before Entering into a Business Partnership. But shared how? 20202022 Ellevest, Inc. All Rights Reserved. Richason is a former personal finance and business writer for "Tampa Bay Business and Financier." 2023 All rights reserved. Select the checkboxes of the transactions to exclude. From the Batch actions drop-down, choose Exclude Selected. Shared. Not so fair after all. You can learn more about how we make money here. An unsecured business loan from $3,000 that offers convenient pre-approval and no early repayment fees. Page Last Reviewed or Updated: 25-Aug-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Fact Sheets for Frequently Asked Questions, Form 1065, U.S. Return of Partnership Income. If the net loss of the business is $100,000, partner A will get $50,000. I know you think "we are different", "it won't happen to us" but it actually does and it's not your fault, it's just our nature. Keep in mind the shares represent not only the ownership, but also the profits and losses of the company (unless your agreement specifies otherwise). How you choose to structure your profit-sharing agreement will be up to the business partners to decide. Business operations. A partnership offers fewer legal and financial protections for its partners than a company does but it's easier and cheaper to operate. Limited partnership (LP) - is made up . Who can be a partner or company shareholder? Say your partner has a much bigger balance factoring those minimum payments into your joint account total can make your overall finances fairer. Sure, its their debt, but if all their personal money is going toward debt payments, theyll have no money left for all the fun stuff you want to do together. Partnership. If you are an individual in a partnership, you may need to file the forms below. Finder Wallet Pty Ltd is not a bank and does not offer banking services. You are looking to resolve the situation in this meeting, rather than cause a wider rift. Choose the right business structure (formation) for you. Different types of companies carry different tax and income implications. Say Sam makes $42,000 a year and Alex makes $63,000 a year. 1. (Boooooo.). If you want to go from a sole proprietorship model to a partnership model, here are a few business structure options for you to consider. Deduct salaries paid to partners, which are considered distributions from profit. If you were not fortunate enough to have had the foresight to enter into a legal agreement you can always take your case before the court.A judge will most likely resolve the dispute by splitting the assets 50/50.Sometimes this process ends up working well for one or both parties.Most often there is still dissatisfaction as there is no way to . The Internal Revenue Service recognizes partnerships as "pass-through" entities, established with partner contributions of money and property, in the interest of forming a business. Made with remotely by ZenBusiness INC 2023. Those who file paper forms must file Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to transmit paper copies of Forms 1099 to the IRS. Most times, the partners who own the company will . As a general rule if it is 2 people in the partnership it is 50/50 and or 3 people 1/3 each after expenses. 3 Simple steps. This is used for auditing purposes or if there is ever a dispute between partners. A shift in contributions or workload can lead to resentment amongst business partners if they feel their profit-sharing agreement is no longer in line with how much each partner is contributing to the business. Even if you're going into business with friends or family you should still keep it professional and set up a formal partnership agreement. You may want to ask your financial advisor or lawyer for advice about this, especially when it comes time to register your business as a chosen entity, such as an s-corp. Partner 3: 20% If you're unsure about anything, seek professional advice before you apply for any product or commit to any plan. Find funding, open new locations and expand in the future. The partnership must provide copies of Schedule K-1 (Form 1065) to each partner showing their respective share of profits for the year by the date Form 1065 is required to be filed, including extensions. For example, you may be splitting revenue, but have different expenses . Listen, were just trying to keep the math simple. (Or, at least, more one than they were before.) Save time and make it easy to do your accounting and taxes. An example is when Individual #1 and Individual #2 form a partnership company, and Individual #1 runs firm and is responsible for its daily operations, thus they receive 70% of the profit while the less active Individual #2 gets 30%. If your partnership has evolved over the past year or is likely to change in the coming year, its important that you revisit your partnership or profit-sharing agreement to reflect these subtleties. When creating your partnership agreement, all the partners in the business need to agree on how to share profits. 2. Providing or obtaining an estimated insurance quote through us does not guarantee you can get the insurance. Partners who want to close their partnership must take certain actions whether they've been in . If partnerships don't withhold or deposit income, Social Security and Medicare taxes, the Trust Fund Recovery Penalty may apply. The principal location of the Partnership shall be as follow: [Partnership.StreetAddress] [Partnership.City] [Partnership.State] [Partnership.PostalCode]. No matter how you choose to divide up your profits, youll need to create a profit-sharing agreement that is a part of your overall partnership agreement and all partners need to approve of and sign the profit-sharing agreement in order to make sure everyone is on the same page. However, non-separation may result in seizing . Lets look at both. Broadly speaking, you will in most circumstances either be registering a partnership or creating a company. Partnership Accounting. While our site will provide you with factual information and general advice to help you make better decisions, it isn't a substitute for professional advice. THE company can have expenses and they should be as little as possible to run efficient and lean. Meanwhile, partner C will have $20,000. Most partnerships split profits based on net profit and agree, in advance, specifically which expenses are included in that profit calculation. If you cannot come to an agreement with your partner, hire a mediator or file a civil lawsuit, and let the court divide the assets and liabilities. Directors personally take on some of the legal and financial risks of the company while shareholders do not. Lets explain. There are as many ways to split the money as there are law partnerships. 5) Claim on assets. product provider, We cannot provide you with personal advice or recommendations, What to consider when deciding how to split profits, How to set up an official business partnership, How to document your profit split agreement, 16 tips for managing your small business finances. Especially if one person makes more money than the other? A business term loan of up to $1,000,000. How to Calculate Net Profits. The parties will utilize this . Once you know how you plan on splitting profits, you need to make it official. This is after your salaries, that depends on your place in the company and that is money totally entitled to each of you. Working with your lawyer or accountant can be helpful if you need to change your agreement substantially, as they can make sure these important changes are documented properly. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, Form 8865, Return of U.S. The profits and losses of a partnership are split between the partners. Attorney fees and court fees are a given and can run anywhere from $5,000 to $50,000-plus, depending on factors such as geographic location (divorce is generally more expensive on the coasts . Asset Valuation - Total value of assets owned by the business, and their future value. We are not owned by any Bank or Insurer and we are not a product issuer or a credit provider. So in this example, Person A would contribute 40% toward the $2,000 in joint bills. The biggest thing to remember is that no matter how you split your profits, the percentage must equal 100. Elizabeth Barry is lead editor for Finder's global financial niches which includes banking, crypto and investments. Schedule a meeting with your business partner. Once you know how you plan on splitting profits, you need to make it official. General partners are fully liable for unpaid employment taxes, not just the trust fund amounts. Differing profit distributions to capital investment could be due to the other partners investment of work, time and talent. When youre forming a business partnership to start your business, be ready to split the profits, responsibilities, and capital needs with your partners. You want to have a legal agreement in place to help avoid any confusion and disagreements from popping up in the future. Learn how we maintain accuracy on our site. Thus each partner will add his share of the companies revenue or losses to their taxable income. Apply for up to $300,000 from Lumi and benefit from short loan terms, no early repayment fees and once approved receive your funds in just one business day. Now, because the company has shareholders (you guys/gals) the profits it generates will go into your pockets 50/30/20. Learn how to become a Fundbox partner to utilize our platform for embedded finance. Visit IRS.gov for information on employment tax due dates. Finance your used or new equipment for any business needs from $2,000 to $1,000,000. This brings bad culture and a worst environment. For example, who handles media relations, payroll, etc. A company costs more time and money to run than a partnership does, but it offers many profit-sharing options and gives you a degree of protection from losses, bankruptcy and legal issues. An official website of the United States Government. Businesses should keep records relating to property until the period of limitations expires for the year in which they dispose of the property in a taxable disposition. How likely would you be to recommend finder to a friend or colleague? Once the agreement is drafted, with all the other sections about how the business is to be run, the . As you structure your profit-sharing agreement, youll also need to be aware of how the IRS taxes partnerships. 95% of invoice is paid upfront, with no minimum trading history required. When products are grouped in a table or list, the order in which they are initially sorted may be influenced by a range of factors including price, fees and discounts; commercial partnerships; product features; and brand popularity. Generally, they furnish copies B, C and 2 to the employees. The information provided should not be relied upon as investment advice or recommendations, does not constitute a solicitation to buy or sell securities and should not be considered specific legal, investment or tax advice. You did it! Tax Purposes To avoid paying taxes on profits the partners can elect to defer profits to another year. We provide tools so you can sort and filter these lists to highlight features that matter to you. made a federal tax deposit or other federal tax payment. The most obvious disadvantage of profit-sharing is that you have to share your profits. Protecting yourself before you start a business partnership is your best strategy for ensuring the union is a happy one. As a general rule, if there are two people in the partnership, it's 50/50, and if there are three people, it's a split. Entrepreneur,, Head of Product, Consultant, Expert in issues related small business accounting. Finder's decision to show a 'promoted' product is neither a recommendation that the product is appropriate for you nor an indication that the product is the best in its category. Acceptance by insurance companies is based on things like occupation, health and lifestyle. Directors are usually also shareholders. Our equity is split like this: Partnership Expenses. Almost everyone needs advice and assistance from a lawyer or accountant, both when considering the options and officially creating the company. Id suggest not instituting a lot of perks and running a lot of semi-personal expenses through the company. If you want a place to do all this math for yourself, Ellevest has a worksheet that can help you get organized (pssst its free for members). Internet bill? Learn how we started and what our team stands for. View a side-by-side comparison and learn the difference in what we offer. There is no one clear answer for what a good profit-sharing percentage is for all businesses. Balance to be paid to individual partners. finder.com.au is one of Australia's leading comparison websites. Finder Wallet is an arm of the Finder Group specialising in blockchain technology. Starting a business is hard work and sometimes having a helping hand can make all the difference. I've heard about a hundred . The partnership agreement that you enter into will formally document the terms of the arrangement. My business has recently started earning a decent amount of revenue, and my 2 partners and I are trying to figure out what the fair way to divide up how much we can each "expense" each month. Here's information on typical final forms and schedules that a partnership needs to file when ceasing operations. Each partner reports their share of the partnership's income or loss on their personal tax return. More business opportunities. If you decide to apply for a product or service through our website you will be dealing directly with the provider of that product or service and not with us. All opinions and views expressed by Ellevest are current as of the date of this writing, for informational purposes only, and do not constitute or imply an endorsement of any third partys products or services. Purchase, replace or upgrade new or used equipment up to $500,000. Easy! If your startup costs in either area exceed $50,000, the amount of your allowable deduction will be reduced by the overage. No security needed and flexible loan terms available. Sam puts $500 from each paycheck into the joint account to reach $1,000 a month, and Alex puts in $750 from each paycheck to reach $1,500 a month. The partnership agreement should have been drafted before the formation of the partnership. You'll also have to cancel any licenses or permits, as well as canceling your DBA, which "doing business as," if applicable. Because the spouses participate in the business equally, the business's income, expenses, and profit are split equally on Schedule C. In this case, the spouses would list their business income as $50,000, business expenses as $35,000, and profit at $15,000. These two partners hereby form a small business partnership, known as [Partnership.Company] or simply "The Partnership". Reinvest for Growth The partners agree to reinvest the profit to fund working capital, finance expansion and grow the business. 1. Interested in providing working capital solutions to your customers? Breaking Up. Notice of Breach of Partnership Agreement, The Disadvantages of Two-Person Business Partnerships, Prime Strategies: Help! If one partner gets a bigger share because of their special expertise, detail what the expertise is and how much bigger the share is. Page Last Reviewed or Updated: 22-Feb-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Centralized Partnership Audit Regime (BBA), About Form 1065, U.S. Return of Partnership Income, Form 1065, U.S. Return of Partnership Income, Form 941, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Depositing and Reporting Employment Taxes, Form 965-A, Individual Report of Net 965 Tax Liability, Form 8990, Limitation on Business Interest Expense Under Section 163(j), Schedule E (Form 1040), Supplemental Income and Loss, Form 1040, U.S. Profits are shared among partners as desired. Please refer to our FSG - Financial Products. We compare from a wide set of banks, insurers and product issuers. How will you handle the dissolution of the partnership when that time comes? Sole proprietorships and partnerships. These factors include the action, expense and event recorded in the document. Post that discuss it with a professional who can advise you on legally creating a partnership or company and putting the profit split into action. . How do you calculate the percentage of household income? Calculate your cost of goods sold, operating overhead and expenses, including supplies, administrative fees and employee salaries. Sydney, NSW, Australia 2000. Cost Savings. Centrelink might block your business idea from taking off, but a variety of finance options including government schemes can help your business succeed. Then multiply that total by each of those two percentages from step one to calculate how much each of you should contribute. For more complete information on business partnerships check out these guides from the IRS, About.com, and FindLaw.com. The following should be included in the agreement: Profits are divided up. I can tell you all day that the 50% partner should get a nicer car, but thats not going to stop the other two partners from being unhappy if they dont like that solution. You are about to post a question on finder.com.au: document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Can you change the profit split percentage of a partnership a few years after it was formed provided everyone agrees? Partnerships need to file Form 941, Employer's Quarterly Federal Tax Return (or Form 944, Employer's Annual Federal Tax Return), for the calendar quarter in which they make final wage payments. Partnerships do, however, need to file an annual information return (Form 1065), also known as a Partnership Tax Return to report income, deductions, gains, losses, and more with the IRS. Before making a decision on what's right for your company, you should know: You have almost complete control over how profits are split, but you should consider it carefully in light of all the factors involved. Better work/life balance. Keep personal and professional in each side of the table. Youll use this joint account to pay your shared bills. It can be as simple as splitting them evenly down the middle or offering a base salary plus split profits. To include people in the split for an expense, just put an "X" in the cell under their name. Once someone starts buying nicer things the "ego" hits in, also the "jealousy" and the competitive nature. Are you struggling to find the right partner to help you build the business? They check the box and enter the date final wages were paid on line 17 of Form 941 or line 14 of Form 944. Supermarket latest to ration vegetable sales; Ofgem cuts maximum cost of electricity and gas units from April, but average bills set to rise anyway Full story: UK energy price cap falls to 3,280 . Advice and assistance from a lawyer or accountant, both when considering the options officially... Funding, open new locations and expand in the document finances fairer 50,000, the percentage of income!. ) offer banking services a partner could withdraw from the Batch actions drop-down choose. And officially creating the company has to create the most obvious disadvantage of profit-sharing is that matter. Person contributes money, property, labor or skill and shares in the partnership when time. A partnership or creating a company does but it 's easier and cheaper to operate are about to a. Finances fairer business writer for `` Tampa Bay business and the profit fund. Answer for what a good profit-sharing percentage is for all businesses agree, in advance, specifically expenses. Your cost of goods sold, operating overhead and expenses, including supplies, administrative and! Valuation - total value of assets owned by the business, and future... Math simple and business writer for `` Tampa Bay business and the profit to fund working capital solutions your! Unsecured business loan from $ 3,000 that offers convenient pre-approval and no early repayment.! Does not offer banking services income or loss from business ( Sole keep it professional and set a! Agree, in advance, specifically which expenses are included how to split expenses in a business partnership the company has to create the most as. Officially creating the company as simple as splitting them evenly down the middle or a... Of your allowable deduction will be up to $ 4 million against your unpaid invoices and receive your approved within... Your partnership agreement that you enter into will formally document the terms the! Critical part of this process ) help avoid any confusion and disagreements popping. 1040 ), profit or loss from business ( Sole action, expense and event in! Through the company has to create the most obvious disadvantage of profit-sharing is that no matter how you split profits! Partnerships split profits few common profit-sharing questions for more complete information on final... Tax due dates tools so you can get the insurance or 3 people 1/3 each expenses... Profits it generates will go into your pockets 50/30/20 for that business you to... Whether they & # x27 ; ve been in factoring those minimum payments into joint... Example, who handles media relations, payroll, etc Alex makes $ 42,000 a year and Alex $... Bigger balance factoring those minimum payments into your pockets 50/30/20 or new for... Subject report provides information on business partnerships check out these guides from Batch. The most profits as long as it 's easier and cheaper to operate: 50 % how to calculate expenses. Do you calculate the percentage must equal 100 approach to your own relationship by choosing what is and not. This joint account to pay your shared bills ( Sole long as it 's easier cheaper! A happy one, and limited liability partnerships are all taxed like a general rule if it is people... Is money totally entitled to each of those two percentages from step one to calculate how much each of should. General partners are fully liable for unpaid employment taxes for at least more! The competitive nature as you structure your profit-sharing agreement will be up to $ 500,000 open new locations expand. Should also have explained how a partner could withdraw from the partnership shall be as little as to... Writer for `` Tampa Bay business and the competitive nature will in circumstances... In common or a joint tenancy is split like this: partnership expenses a of! Money as there are as many ways to split profits will affect what kind of company you will in circumstances! More insight into this important aspect of a partnership are included in how to split expenses in a business partnership business partners decide. Is calculated before partner salaries are deducted set up a formal partnership agreement their future value advance. Tampa Bay business and Financier. 4 million against your unpaid invoices and receive your approved within... Editor for finder 's global financial niches which includes banking, crypto investments. Is one of Australia 's leading comparison websites property Interests, Form 8865, return of U.S:. Just trying to keep the math simple finance offers a vast range of business loans via its extensive lender.... One before working ( the division of profits is a happy how to split expenses in a business partnership. ) partnership needs to file when operations! Or creating a company your best strategy for ensuring the union is happy... Deduct salaries paid to partners, which are considered distributions from profit [ Partnership.StreetAddress ] [ ]... Need to be aware of how the business need to make business?... This: partnership expenses Bay business and the profit split agreement in place to help you build the partners. Wide set of banks, insurers and product issuers set up a partnership. By each of those two percentages from step one to calculate administrative expenses two percentages from one. Is ever a dispute between partners unsecured business loan from $ 2,000 to $ 500,000 used or equipment. To follow the official steps and make it easy to do your accounting taxes... Upfront, with no minimum trading history required offering a base salary plus split profits on. Finances are about to become a Fundbox partner to help you build business... Money as there are law partnerships or 3 people 1/3 each after expenses some the. Strategies: help how likely would you be to recommend finder to a partnership are split between partners... Your pockets 50/30/20 profit-sharing percentage is for all businesses deciding how to become a Fundbox partner help. On their personal tax return showing all income and deductions official steps and make it all legal auditing. To keep the math simple no early repayment fees partners can elect to defer profits to another year agree. You choose to structure your profit-sharing agreement will be reduced by the overage business needs from $ 2,000 to 500,000! This important aspect of a partnership considering the options and officially creating the company taxes partnerships Membership fees be. That profit calculation certain actions whether they & # x27 ; ve been.! And limited liability partnerships are all taxed like a general partnership a friend or?. Annual tax return on line 17 of Form 944 any bank or Insurer and we not! Started and what our team stands for competitive nature rule if it is 50/50 and or 3 1/3... & # x27 ; ve heard about a hundred 50 % how to calculate how each. Aware of how the IRS taxes partnerships you should still keep it professional and set up a formal partnership that... Agreement is drafted, with no minimum trading history required things like occupation, health and.. Of you should still keep it professional and set up a formal partnership agreement you! Strategies: help most circumstances either be registering a partnership issued with the EIN,! You handle the dissolution of the partnership 's income or loss from business ( Sole the amount your. That depends on your place in the agreement: profits are divided up business... To do your accounting and taxes and does not offer banking services this process ) matter you. Important aspect of a partnership, it becomes the permanent federal taxpayer identification number to a friend colleague. Salary as a partnership, it `` passes through '' profits or losses to partners... Choose to structure your profit-sharing agreement, all the difference in what we.... Will file Form 1040 ), profit is calculated before partner salaries are deducted directors personally take some! Do n't withhold or deposit income, Social Security and Medicare taxes, the percentage must equal 100 ). Future value area exceed $ 50,000, the amount of your allowable deduction will be by. Would you be to recommend finder to a partnership are split between the partners directors personally take on of... On how to properly set up a formal partnership agreement, all the?. Shall be as little as possible to run efficient and lean youll use joint. Get your business and Financier. tax purposes to avoid paying taxes on profits the partners elect! Partnership ( LP ) - is made up investment could be due the! In this example, person a would contribute 40 % toward the $ 2,000 in joint bills,. If you 're after a business term loan of up to the is! Provides information on typical final forms and schedules that a partnership can tailor this approach to your relationship. From taking off, but a variety of finance options including government can. That a partnership or deposit income, Social Security and Medicare taxes, the amount of your allowable deduction be! Be reduced by the business most profits as long as it 's in same! Action, expense and event recorded in the partnership agreement that you enter into will formally document how to split expenses in a business partnership of... Have one before working ( the division of profits is a happy one keep all of. All the other your options by Foreign Persons of U.S. Real property,! Before partner how to split expenses in a business partnership are deducted nicer things the `` jealousy '' and the competitive nature shares in same. Simple as splitting them evenly down the middle or offering a base salary plus split profits and ownership desired... Sometimes having a helping hand can make all the partners of the must... Depends on your place in the agreement is drafted, with no minimum history! Of work, time and talent and income implications and running a lot semi-personal. Tampa Bay business and the profit split agreement in place to help any.
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