Iintlawulo kwabangewona abasebenzi mazixelelwe kwi-IRS, kodwa ngokuqhelekileyo akukho nto yokubamba irhafu yengeniso iyadingeka kule ntlawulo. Kodwa kwezinye iimeko, ukugcinwa kwemali yokugcina ifunayo kuyadingeka. Ukuba kufuneka uthabathe ukugcinwa kokugcinwa kwabasebenzi abangabasebenzi, kuya kufuneka uxele iintlawulo kunye nokugodla.
IFS Ifomu 945 isetyenziselwa ukunika ingxelo ngerhafu yerhafu yomgaqo-nkqubo efunyenwe kwabangewona abasebenzi, ngokukodwa ukugcinwa kwe-backup. Okokuqala, ndiya kukunika imvelaphi yokuchaza xa iFomu 945 iyimfuneko, ngoko ndiza kukubonisa indlela yokuzalisa le fomu, kwaye njani, nini, kwaye kuphi na nini na ukuyithumela.
Ukubambelela kwiintlobo zeeNzuzo
I-IRS idinga ukuba ugweme irhafu yentlawulo evela kwingqesho yomqeshwa, kodwa kukho nezinye iintlobo zentlawulo ibhizinisi lakho elingazenzayo elikufunayo ukuba unqande irhafu yentlawulo kwaye uhlawule kwaye uhlawule irhafu kwi-IRS. I-IRS iyabiza le "inkokhelo yokubambisa irhafu yokungahlawulwanga."
Iintlobo zeentlawulo ezifuna ukugodla ziquka:
- Pensions
- Ukunqoba kwezokugembula kunye nenzuzo yokudlala yaseNdiya, kwaye
- Iintlawulo zixhomekeke kwi- backup yokubamba .
Ukubambelela kule ntlawulo kuxelwe kwiFomu ye-IRS 945 : Ukubuya kweNyanga yeRhafu yeNgeniso yeNgeniso ye-Federal
Ukugcinwa kweSigxina kwabangabasebenzi-Isingeniso
Okokuqala, inkcazo yerhafu yombuso yabangaphandle kwabasebenzi.
Aba bantu bakhokhelwa yinkampani yakho kwiinkonzo ezenzayo njengontraki ezizimeleyo. Ngenxa yokuba bengabasebenzi, akufuneki ukuba unqande irhafu yengeniso evela kwiimali ezihlawulwayo.
Kodwa kufuneka unikele aba bantu ngefomu ye-1099-MISC ngoJanuwari, emva konyaka abasebenza ngawo.
(I-1099-MISC ifana ne-W-2 kubasebenzi.) Ukuze ulungiselele i-1099-MISC, kufuneka ufumane inombolo yomnxeba we-ID yomntu. Ukufumana le nombolo, kufuneka ube nomntu ozalise ifom ye-W-9 ebonisa inombolo yesazisi yentela.
Kodwa kuthekani ukuba inombolo yesazisi yomntu engekho okanye ayifanelekanga? Emva koko, i-IRS ithi kufuneka unqande irhafu kwiintlawulo ozenzayo kulo mntu ngunyaka usebenzisa inkqubo ebizwa ngokuba yi-backup yokubamba. Ireyithi yokubamba i-28%.
Akudingeki ukuba uqale ukugcina ukugcinwa kwe-backup uze uxelelwe yi-IRS.
Nasi umzekelo wendlela yokugcina i-backup ne-Form 945 isebenza ngayo:
Unomqulunqo wewebhu we-freelance we-freelance osebenzela wena kunyaka ophelileyo njengonkontileka ozimeleyo, uqhubeka kulo nyaka. Xa uqale, ucele ifomu le-W-9, kodwa awuzange ulifumane.
Njalo i- IRS ikuthumelele isaziso sokuthi iintlawulo zokubambisa ukugcinwa kwemali kufuneka zenziwe.
Kwenziwe ntoni:
1: Yazisa umqeshwa ukuba uya kubamba intela yentlawulo kwiintlawulo.
2: Inkqubo yokuhlawulwa kweso sisebenzi ukufaka i-backup inqaba kwizinga langoku, iipesenti ezingama-28.
3. Hlanganisa ulwazi olunqande ukukhutshwa kwintonga yomntu.
4: Idibanisa imali yokulondoloza imali (jonga ngezantsi). Awudingi ukukhupha irhafu yeNtlalo okanye i-Medicare irhafu ezi ntlawulo.
5. Yenza iintlawulo zexesha elibanjwe kwi-IRS.
6. Mnike umntu ngefomu ye-1099-MISC ngoJanuwari kunyaka olandelayo. I-1099-MISC iya kubandakanya ukugcinwa kwemali yokugcinwa kwemali yonyaka.
7. Bika i-backup total holdings for all non-employees in Form 945 ngoJanuwari 31 wonyaka olandelayo.
Ukugcwalisa ifomu 945
IFomu 945 yintlawulo yonyaka, ibonisa zonke iintlawulo zentlawulo yombuso oye wagcinwa phantsi kweemfuno zokugodla zonke iimfuno zabasebenzi abangabasebenzi / abazimele.
Ingcaciso omele uyixele ngeFomu 945 iquka:
- Yonke irhafu yerhafu yombutho egcinwe kuwo wonke umntu ngokubhekiselele kwi-backup yokubamba.
- Ukugcinwa kwemali epheleleyo yokugcinwa kwemali kubalwe ukuhlawula ngokupheleleyo kubo bonke abantu ngamaxesha angama-28%. (Le ndlela yokulondoloza inkokhelo, inani elifunekayo ukuhlawula i-IRS).
- Iifomiti ezipheleleyo ezenziwe ngonyaka.
- Ukulinganisela okufunekayo okanye ukuhlawulwa kweeyongezelelweyo.
Ukuba uhlawula ngaphezu kwe-2500 ye-$ inkokhelo yokubamba ukugcinwa kwemali ngexesha lonyaka, kuya kufuneka uchithe inani elipheleleyo ukubonisa uxanduva lokuhlawula irhafu yenyanga (oko kukuthi, ixabiso lilonke lihlawulwe amaxesha angama-28%).
Nini ukuFometha ifomu 945 kwaye wenze i-Payment Payment Holdings
Ifomu 945 ifakwe kwi-IRS ngexesha elifanayo njengoko ufaka iifom ze-W-2 kunye neifom ze-1099-i-MISC-ngoJanuwari 31 wonyaka olandelayo. Jonga eli nqaku kwimihla ethile yokunika ingxelo yonyaka werhafu okhoyo.
Ukugcinwa kweentlawulo zokugcina ukugcinwa kweentlawulo zenziwa ngexesha elifanayo njengoko kubambelela abasebenzi, usebenzisa imithetho yokumisela ukuba wenze idiphozi ezincinane ngeveki okanye ngenyanga.
Ukuba uthumela iFomu 945 ngeposi, apho uyithumela khona kuxhomekeke ekubeni ingaba uyayenza intlawulo. Jonga ishati kwiMigaqo yeFomu 945 ukukhetha idilesi echanekileyo.
Ukuthumela ifomu 945 kunye neCandelo loKhuseleko lokuThathela i-IRS
Unokufakela ifomu 945 nge-IRS usebenzisa inkqubo ye-e-fayile.
Unokwenza iifayili zokugcina ukugcina i-IRS ngekhompyutha usebenzisa inkqubo ye-EFTPS. I-IRS inezinye iindlela zokuhlawula irhafu; jonga eli nqaku malunga neentlawulo.
Ukuba usebenzisa isofthiwe yokulungiswa kweerhafu okanye iinkonzo ze-preparator yerhafu, ungayifake ifom yeFone 945 uze wenze idipozithi zokulondoloza inkohliso.
Oluthe xaxa malunga neCape Backup and Form 945
- Jonga iMigaqo yeFomu 945 ngolwazi olungakumbi.
- Isihloko seRhafu ye-IRS 307: Ukugcinwa kwe-Backup
- Ukushicilelwa kwe-IRS 1281: Ukugcinwa kwe-Backup Ukunqongophala kweeNdawo ezilahlekileyo kunye ezingekhoyo / ii-TIN