Ifomu W-9 kwiikontraka ezizimeleyo kunye nabanye abaSebenzi
Kule nqaku, ingxoxo yefomu ye-W-9 kwaye kutheni ifomu elitsha lilula ukuyisebenzisa. Kulula kuba ukhetho lweentlobo ezahlukeneyo zamashishini kulula ukulufumana.
KUBALULEKILEYO: Umhla wokugqibela wokufakela iifomu eziyi-1099 kunye ne-IRS ihanjiswe ngoJanuwari 31, ukususela ngoJanuwari 31, 2017, kunyaka werhafu ka-2016. Ngoko, qiniseka ukuba ufumana iifom ze-W-9 ngexesha elininzi lokubanika umntu kunye nefayile kunye ne-IRS ngumhla wokugqibela.
Eli nqaku lichaza kabanzi malunga nexesha elidlulileyo le-1099 lokufakela ixesha lokugqibela. (Lo mhla omtsha wangaphambili usebenza nokufakela iifomu ze-W-2 kunye noLawulo loKhuselo loLuntu.)
Ifom ye-IRS W-9 ibhalwe ngesihloko esithi "Isicelo seNombolo yokuThengwa kwabathengi kunye neZatifikethi." IFomu ye-W-9 ibhalwa kwinombolo yokuchongwa kwabahlawuli berhafu kwabasebenzi abangabasebenzi. Le fom ibhala kwakhona isatifikethi somntu ogcwalisa ifom:
1. Inombolo yokuchongwa kwabahlawuli berhafu echanekileyo. Inombolo yesazisi yomhlawuli werhafu ingaba yiNombolo yoKhuseleko loLuntu okanye iNombolo yoLwazi lwabaqeshi (i-EIN) yoshishino.
2. Umhlawuli werhafu akaxhomekanga kwi- backup yokubamba , ukugcinwa kwe- Backup okufunekayo kubanjwe ngabaqeshi kubantu abangabandakanyi inombolo yokuchongwa kwabahlawuli berhafu eFomu W-9. Ukugcinwa kokugcinwa kwe-Backup kuphunyezwe kwisantya (okwangoku) kwe-28%.
3. Ukuba umntu ungumhlali wase-US okanye "omnye umntu wase-US" kwaye
4. Ukuba nayiphi na iikhowudi zeFATCA kwifom echanekileyo. I-FATCA (uMthetho wokuThengiswa kweRhafu ye-Akhawunti yangaphandle) kufuneka ukuba izakhamuzi zaseUnited States zibike iimpahla zezimali zangaphandle ezigcinwe ngaphandle kwe-US
Okunye malunga neFomu W-9
Ifomu W-9 kwabangewona abasebenzi lifaniswa neFom W-4: Isatifikethi seMvume yokuHlala kwabasebenzi.
Ifomu kufuneka igcwaliswe kubo bonke abangabasebenzi ukwenzela ukuba i-IRS ikwazi ukufanisa imali engenayo kula bantu ngabanye ngxelo yengxelo yonyaka (Ifomu 1099-MISC) efunekayo ukunika ingeniso kula bantu. Umqeshi kufuneka abandakanye inombolo echanekileyo yokumhlawula irhafu kwi-intlawulo nganye kumntu ongekho umsebenzi, kwaye yonke iintlawulo zonyaka kufuneka zifakwe kwifom ye-1099-MISC enikezelwa kumsebenzi kunye ne-IRS.
Ifom ye-W-9 isetyenziselwa ezinye iinjongo, okwenza imiyalelo idideke. Iifom ze-W-9 zisetyenziselwa inzala, isahlulelo kunye nokuthengiswa kwempahla, ukuthengiswa kwezindlu, ukunyuka kwempahla kunye nezinye iintlawulo.
Nantsi ikopi yefomu ye-W-9 yakutshanje (ifomathi yeFayili) . Le fomu ifomula, oku kuthetha ukuba unokuwugqiba ngokugcwalisa kwiibhawu kwaye uprinte ifom.
Indlela yokugcwalisa Ifomu W-9
Ifomu W-9 iquka izinto ezi-7. Jonga imiyalelo yefomu ye-W-9 (ifakwe kwifomu) ukuze uthole iinkcukacha ezongezelelweyo kunye neemeko ezizodwa ezingasetyenziswa kuwe.
Umgca 1. Igama - Eli ligama lomntu ozalise ifom. Kufuneka kube negama lakho lokubuyisela irhafu.
Igama elithi "ibhunga elingekho phantsi" likhankanywe kwimigaqo yale nto. Ibhunga elinganakwayo liziko leshishini elihlukileyo kumnikazi walo.
Ungafaki igama lokunganakwa kwi-Line 1.
Umgca 2. Igama loshishino / igama elingabanjwanga liziko . Ukuba unegama lebhizinisi, igama loshishino, i- DBA (ukwenza / ibhizinisi / njenge) (igama elikhohlisayo elirekhodwayo) okanye igama elingenakugcinwa igama, faka apha.
Umgca 3. Ukwahlula kwentlawulo yebhishini lakho. Le nxalenye eyenziwe lula.
a. Ukuba ishishini lakho liyimashishini yedwa yedwa okanye i- single-member LLC hlola ibhokisi yokuqala. Ibhizinisi lomntu oyedwa lisebenza phantsi kwenombolo yokhuseleko lomntu kwaye alibhaliswanga kunye nombuso njengolunye uhlobo lweshishini. Ilungu elinye lenkampani LLC li-LLC elinomnini omnye, ohlawulwa irhafu njengomnini wedwa.
Ukuba awuqinisekanga uhlobo lwakho lwezoshishino, mhlawumbi ungumnikazi wedwa, kodwa khangela ujongene nommeli wakho okanye umcebisi weerhafu ukuze uqiniseke.
Ukuba ishishini lakho lilungu elilodwa-ilungu eliyinkampani engalawulwayo, khangela i-"Individual / sole sole proprietor okanye ilungu le-LLC".
b . Ukuba ishishini lakho li-LLC elinamalungu amaninzi, khangela ibhokisi leNkampani yeLungelo leMali. Emva koko kufuneka ukhangele ibhokisi ehambelana nemo yakho yerhafu yoshishino. Ukuba i-LLC yakho ayizange ifake isicelo sokuhlawulwa intela njengeC corporation okanye i-S corporation, i-LLC ihlawuliswa njengentsebenziswano.
c. Ukuba ibhizinisi lakho libhaliswe kunye nekarhulumente kwaye lihlawuliswa njengenkampani okanye inkampani okanye ubambiswano , jonga ibhokisi elifanelekileyo.
Umgca 4. Ukuxolelwa. Kukho iintlobo ezimbini zokuxolelwa ezichazwe kweli candelo:
a. Ukukhutshwa kwi-backup yokubamba. Uninzi lwabantu kunye neentlobo zezoshishino alukhululwa kwi-backup yokubamba. Ukuba ishishini lakho liyinkampani, inokukhutshwa kwi-backup yokubamba inkokhelo ethile kwiintlawulo ezithile. Jonga umcebisi wakho werhafu kulo mbuzo.
b. Ukukhutshwa kwiNgxelo ye-FATCA. I-IRS ithi, "Ezi khowudi zisebenza kubantu abathumela le fomu kwiakhawunti egcinwe ngaphandle kwe-US ... Ukuba uhambisa kuphela le fomu kwi-akhawunti oyibambelele e-US, unokushiya le ndawo ingenanto."
Imida 5 ne-6. Idilesi, iNqanaba 6, isiXeko, isizwe kunye ne-Zip. Gqibezela usebenzisa idilesi apho ufuna ukuba i-1099-MISC yakho ithunyelwe.
Umgca 7. Amanani e-akhawunti (ukhetho).
Icandelo II Inombolo yokuThengwa kwabathengi. Le ngxenye ebaluleke kakhulu yefom, engazange ibe lula.
Ukuba ungumnikazi wedwa, faka inombolo yakho yokhuseleko loluntu apha, nokuba unayo i-EIN.
Ukuba unelungu elinye ilungu le-LLC elingalawulwayo, faka i-SSN yomnini okanye i-EIN.
Ukuba unengxenye ye-LLC ilungu le-LLC elithathwa njengenkampani okanye ubambiswano, faka i-EIN yeziko.
FUNA uhlole umcebisi wakho werhafu okanye ubize i-IRS ngqo xa udidekile malunga nenombolo yesazisi yokuhlawula irhafu ukuba ifake kule ngxenye yefomu. Ukungaphumeleli ukufaka inombolo echanekileyo yokuchongwa kwabahlawuli bentela kunokubangela imiba kunye neentlawulo zakho, ukugcinwa kwemali yokugcina imali kunye nokubuyiswa kweerhafu.
Icandelo III Isiqinisekiso. Kule candelo, kufuneka uqinisekise ukuba ulwazi olunikezile luchanekile, ngokukodwa njengoko luhambelana (a) nenombolo yakho yokuchongwa kwentlawulo yerhafu, (b) ukuxolelwa kwakho ekuthintela ukugcinwa kwemali, kunye (c) nesimo sakho sokubika se-FATCA. Lo ngumqulu wezomthetho, ngoko funda ngokucophelela uze ulandele imiyalelo yesitifiketi.
Ukuziphendulela: Umbhali akayena ugqwetha okanye ugqirha wengcali kunye nolwazi olukule nqaku kwaye kule ndawo ayihloselwe ukuba irhafu okanye isiluleko somthetho. Xhagamshelana nommeli wakho okanye ugqirha wezentela ukuba unemibuzo okanye uxhalaba ngale fom.