Umhla wokugqibela wokufakela iifomu ze-1099-i-MISC kunye neefayili ezingama-1096 zokuhambisa kunye ne-IRS zitshintshiwe. Umhla wokugqibela we-filing nguJanuwari 31 wonyaka olandelayo. Ngokomzekelo, iifom zonyaka zerhafu zonyaka we-2018, umhla wokugqibela wokufayilila nguJanuwari 31, 2019. Akukho zandiso ezivunyelwe kulo mhla wokugqibela. Unokufumana iinkcukacha kweli nqaku malunga nemihla yokugqibela yengxelo yokuhlawula irhafu.
Lo ngumhla ofanayo nomhla wokugqibela wokunika iifom ze-1099-i-MISC kubafumana.
Iyintoni ifom ye-1099-MISC?
Ifom ye- 1099-MISC isetyenziselwa ukunika ingeniso efumanekileyo (ngamanye amaxesha kuthiwa "ingeniso yomqeshwa") kwi-IRS. Kwakhona kusetyenziselwa ukunika ulwazi ngemali engenayo kubamkeli, ngoko banokuzalisa ingxelo yabo yentlawulo yengeniso. Ifom ye-1099-MISC yifom ye-ingxelo yengxelo yonyaka, oku kuthetha ukuba kufuneka ilungiswe, inikezelwe kubasebenzi, ize ifakwe kwi-IRS ngoJanuwari 31, kunyaka wonyaka werhafu.
Ifom ye-1099-MISC ibonisa isixa ohlawulele kummkeli ngexesha lonyaka wekhalenda, ebhokisini kuxhomekeke kuhlobo lokuhlawula. Ukuba ukutsalwa kweerhafu yengeniso kuthathwe kwiintlawulo (oku akuqhelekanga), isixa-mali sokubanjelwa komnyaka sifakiwe. Izazisi zerhafu kunye nolunye ulwazi malunga nommkeli kufuneka zifakwe.
Yintoni "ongabasebenzi?"
I-IRS isebenzisa igama elithi "engekho umqeshwa" ukubandakanya nabani na onika iinkonzo komnye umntu okanye ishishini.
Luhlobo olubanzi, kubandakanywa nama-freelancers, iikontraki zangasese (njengeenkonzo zokulondolozwa), kunye nenkampani yokukhangela.
Ngubani oza kufumana ifomu ye-1099-MISC?
Ukuba uhlawule i-$ 600 okanye ngaphezulu kumntu ongekho umqeshwa okanye i-$ 10 okanye ngaphezulu kwiirhafu ngexesha lonyaka, umele uthumele loo mntu i- 1099-MISC ibonisa inani elihlawulelwe ngalo nyaka.
Ukongeza kwixabiso elincinci leemali, ifom ye-1099-MISC isetyenziselwa ukurekhoda iintlawulo kwabangewona abasebenzi, kuquka:
- Ingeniso ezuzwe yikontrakta elizimeleyo kodwa ingengomqeshwa
- Imirhumo, iikomishoni (kubathengi abangabasebenzi), iintlawulo, okanye iintlawulo ezihlawulwayo
- Intlawulo yeebhaso, amabhaso, okanye iinkonzo zomthetho
- Iintlawulo zeparachute zegolide ezidlulileyo
- Iinkonzo zonyango kunye nonyango
Ukuba uthe wenza iintlawulo kwi-corporation, mhlawumbi akumele ubenike ifom ye-1099-MISC. Kukho okungafaniyo kule mfuneko, kubandakanye nalawo a magqwetha. Jonga eli nqaku malunga nokuba ngubani ofuna ukufumana ifom ye-1099-MISC , ukuze uthole iinkcukacha ezingaphezulu.
Ngaphambi kokuba umntu ongekho umsebenzi angayifumana i-1099-MISC, kufuneka agqibe ifom ye- W-9 . Le fomu ifana nefomu ye-W-4 ukuba abasebenzi abatsha kufuneka bazalise ukuqesha. Ifom ye-W-9 ibandakanya igama kunye needesi kwaye, ebaluleke kakhulu, inombolo yesazisi yerhafu.
I-1099-MISC ihluke njani kwiFomu ye-W-2?
Iifom ze-W-2 zingumvuzo wonyaka-mali kunye neengxelo zerhafu ezinikwe abasebenzi. Ifom ye-W-2 ibonisa i-income taxable tax benefits yabasebenzi, kunye ne-federal / i-state holdings kunye ne- FICA irhafu (Ukhuseleko lwezeNtlalo kunye neMedare). Iifom ze-1099-I-MISC zinikezelwa kwabangewona abasebenzi, kubonisa inani leentlawulo ngexesha lonyaka.
Kwiimeko ezininzi, akukho ntlawulo ekhutshiwe, kwaye akukho ntlawulo yeerhafu yeFICA.
Ziziphi iifom zokugqibela zee-1099-i-MISC Ifomu?
Ukuzithoba kwabamkeli: I- 1099-MISC kufuneka ifakwe kwintlawulo ngoJanuwari 31 kunyaka olandelayo, ngoko banokusebenzisa ifom ukulungiselela irhafu yabo yentlawulo.
Ukufakwa nge-IRS: I-1099-MISC kufuneka ifakwe kwi-Internal Revenue Service (IRS) ngoJanuwari 31, kunyaka owedlule.
Umhla ochanekileyo uguquka unyaka ngamnye, ngokusekelwe ekuhlaleni komhla wokugqibela. Ukuba umhla wokugqibela uyiholide okanye ngeveki, umhla wokugqibela ngumhla weentsuku ozayo.
Ukufumana iinkcukacha ezongezelelweyo malunga nexesha elichanekileyo lokungenisa iifom eziyi-1099-i-MISC kunyaka okhoyo kubasebenzi nakwi-IRS, jonga eli nqaku ngeemali zokugqibela zonyaka werhafu.
Uhlobo lwe-1099-MISC lubonakala njani?
I-1099-MISC ifom yeqela elincinane.
- Khuphela i-AYA ifakwe kwi-IRS ngumhlawuli (ibhizinisi lakho)
- Ikopi 1 ifakwe kwisebe likarhulumente yerhafu ngumhlawuli
- Khuphela i-B yowomkeli
- Ikopi yesi-2 inikwe ummkeli ukufakela ukubuyiswa kwentlawulo yerhulumente.
- Ikopi C igcinwe ngumhlawuli.
Ngaphambi kokuba Ulungiselele ifomu 1099-MISC
Uya kufuna ezimbini izinto ngaphambi kokuba uqale:
- Ifom ye-W-9 isayinwe ngumntu ongeyena umqeshwa, ukuze iqoke ulwazi ngolwazi lomnxeba lomntu kwaye, kubaluleke ngakumbi, inombolo yesazisi yomhlawuli werhafu yomntu lowo. Ukuba awunayo i-ID yomhlawuli-ntlawulo okanye i-ID engalunganga, unokufuneka uqale ukulahla irhafu (ebizwa ngokuba yi- backup holdings) kwi-1099 yomvuzo.
- Intlawulo epheleleyo yaloo mntu okanye ishishini lonyaka. Khumbula ukuba ukuba awuzange ukhokhe imali engama- $ 600 kumntu onyakeni, akudingeki ukuba uzalise ifom ye-1099-MISC (kodwa umntu kufuneka aqhubeke ebika yonke ingeniso efunyenweyo).
Ndingayilungiselela njani ifomu 1099-MISC?
Eli nqaku liyakuthatha isinyathelo-nge-nyathelo kwinkqubo yokugqiba ifomu 1099-MISC. Uya kuqala uqokelele ulwazi malunga nomntu ngamnye. Ukuba awunayo ifomu ye-W-9 isayinwe, kuya kufuneka ufumane enye.
Indlela yokufaka ifom ye-1099-MISC nge-IRS
Ukuba uthumela iikopi zephepha zonke zefom ye-1099-MISC, ungathumela kunye nefom yeFom 1096 yokuthumela. Qinisekisa ukuba ufumana ifomu ezichanekileyo zokufakela iphepha.
Kulula ukuhambisa ifom ye-1099-MISC ngekhompyutha. Kule meko, awudingi iifom ezingama-1096 zokuhambisa.