Iifom zokufumana iifom ze-1099-MISC
I-1099s ingenxa yokusebenza kwabasebenzi abaqeshwe ngoJanuwari 31 ngamnye ngonyaka, kunyaka wekhalenda odlulileyo.
Unokufunda iinkcukacha kweli nqaku malunga nexesha lokuhlawula ingxelo yerhafu yonyaka.
Ukuqokelela ulwazi malunga nokulungiselela iifomu ze-1099-MISC
Iinkcukacha zeli fomu zivela kwiirekhodi zeshishini zakho zokuhlawulwa kwemisebenzi yomntu ngamnye okanye ishishini olihlawulayo iinkonzo. Unokuba uhlawula aba bantu phantsi kwe "Iimali Zomsebenzi" okanye "ezinye iintlawulo." Qinisekisa ukuba ulandelele le ntlawulo ngumthengisi, ngoko unokuqhuba uluhlu ekupheleni konyaka.
Ngubani oza kufumana ifomu ye-1099-MISC?
Ifom ye-1099-MISC ifaka ulwazi malunga nembuyekezo ehlawulwa ngonyaka wekhalenda wangaphambili kubantu ngabanye kunye namaziko. Umele uthumele ifom ye-1099-MISC engekho abasebenzi ohlawule imali engama-600 okanye ngaphezulu ukuya kunyaka wekhalenda. Le fom ayisetyenziselwa umvuzo womqeshwa kunye nemivuzo.
I-1099-MISC isetyenziswa ngokubanzi kwiikontraka ezizimeleyo kunye nabathengisi abazimeleyo (kungekho mibutho). Ngokomzekelo, inkonzo ye-janitorial okanye umthuthukisi wewebhu unokuba kuloluhlu.
Ukuba udidekile malunga nokuba ufanele uthumele i-1099-MISC kwishishini elithile,
Ukuchonga ukuba umntu othile okanye iqumrhu loshishino kufuneka athole ifom ye-1099-MISC, funda eli nqaku malunga nokuba ngubani omele afumane ifom ye-1099-MISC . Ukuba umntu uvumelekile ukuba afumane le fomu, misela ukuba ngaba uhlawule lo mntu u-R 600 okanye ngaphezulu konyaka wekhalenda.
Hlola kunye neengcali zakho zerhafu xa usenokungabaza.
Inani leNcwadana yeSazisi kunye neFom 1099-MISC
Ngaphambi kokuba ulungiselele i-1099-MISC kumntu, kufuneka ube nenombolo yesazisi evumelekileyo kulo mntu. Uzakufuna ukufumana ifomu le-W-9 kwi-payee nganye. Le fomu ibandakanya igama kunye nedilesi kunye ne-ID yerhafu yerhafu.
Ummandla oyintloko wokudideka kule fomu kukuthi usebenzisa iBhokisi 3 okanye iBhokisi 7 ngenxa yeentlawulo ezingezizo zabasebenzi. Ukuba unokungabaza malunga nokuba usebenzisa iBhokisi 3 okanye iBhokisi 7 ukubika iintlawulo kumntu ongekho msebenzi, qaphela igama elithi " iinkonzo "kwiBhokisi 7.
Indlela yokusebenzisana ne-ID ekhohlakeleyo yesazisi
Landela olu luchungechunge lwamanyathelo abhalwe yi-IRS:
- Yenza yonke imizamo yokufumana i-ID yomhlawuli-ntlawulo, ngokuthumela umntu ngefomu ye-W-9.
- Bhala imizamo yakho yokufumana ifom ye-W-9. Gcina umkhondo wemizamo oyenzile, kuquka i-imeyili kunye ne-mailings, ukuzikhusela kwiintlawulo kunye nezohlwayo xa i-IRS iqhagamshelana nawe.
- Fayile i-1099-MISC ngexesha, kuquka i-zeros kwithuba apho kubakho i-ID yerhafu yerhafu.
Ulwazi olufunekayo kwifom ye-1099-MISC
Ulwazi lo shishino. Kwi-1099-MISC nganye ulungiselela, kuya kufuneka uqule ulwazi malunga nebhizinisi lakho:
- Inombolo Yesazisi Yomqeshi Waseburhulumenteni
- Igama lakho loshishino
- Idilesi Yeshishino Lakho
Inombolo yesazisi yeRhafu yoluNombolo Le nombolo yokhuseleko loluntu okanye i-Federal EIN.
Iimali zokuhlawula Ukufaka imali ehlawulwa kwibhokisi efanelekileyo:
- Ibhokisi 1 - Iimali ozihlawula kwii-rents ( kodwa kungenjalo kwi-corporation)
- Ibhokisi 2 - Iingxowa-mali, kwioli, kwi-gas, okanye kwiimpahla zamaminerali, okanye kwipropati yengqondo (amalungelo abenzi, amalungelo obunikazi, iimpawu zokuthengisa)
- Ibhokisi 3 - Ezinye iintlawulo zentlawulo, kubandakanywa amabhaso kunye neebhaso (ibhokisi 3 no-7); kuquka iintlawulo ze-sweepstakes (kodwa kungengamabhaso kunye namabhaso kubasebenzi; iintlawulo kubathathi-nxaxheba kuphando lwezophando, kunye nemonakalo yokugweba.
- Ibhokisi 6 - Iinkonzo zonyango kunye neenkonzo zonyango , kwiintlawulo kwi "ugqirha ngamnye okanye omnye umthengisi okanye umboneleli weenkonzo zonyango okanye zempilo. kungekhona kumayeza eemfuno zonyango.
- Ibhokisi 7 - Iinkonzo ezenziwe ngumntu ongekho umsebenzi (kuquka iindawo kunye nezinto eziphathekayo; zibandakanya apha izindleko zokusetyenziswa kwendawo yokuzonwabisa oyenzayo njengembuyekezo kumntu ongekho umsebenzi.
- Ibhokisi 9 - Ukuthengisa ngokuthe ngqo kwe-$ 5000 okanye ngaphezulu kwemveliso yabathengi ukubuyisela
- Ibhokisi 14 - Imali eninzi ehlawulwa kummeli (ichazwe ngezantsi)
Uluhlu lwe-IRS luquka ezinye iindidi ezingenakuzisebenzisa, njengenzuzo yokuloba, inzuzo yomshuwalense yenkcitho kunye negolide
IRhafu yeNgeniso yeNgeniso ye-Federal Ingeniswa Ingenisa nayiphi na imali yemali yerhafu yombuso egcinwe kwiintlawulo kummkeli kwiBhokisi 4.
Icandelo 409A Iingxelo kunye neebhokisi zeNgeniso 15a no-15b zifuna ukuba urekhode i-Section 409A kunye neengeniso. Icandelo 409A libhekisela kwicandelo elitsha (2004) le-Internal Revenue Code elibhekiselele kwizicwangciso zokuhlawula izibonelelo ezingenakuqeqeshwa. Hlola nomcebisi wakho weerhafu okanye ugqwetha weerhafu ukuba ucinga ukuba unokufuneka uxelele umvuzo ongenakuqeqeshelwa umntu.
Umbuso kunye nolwazi lweNgingqi Kule candelo uza kufaka ulwazi malunga neengeniso zelizwe kunye nokuthintela. Qaphela ukuba ungangena ulwazi ngolunye okanye ezimbini.Ukuba kufuneka ungene ulwazi ngolwazi olungaphezu kwembini, kufuneka ugcwalise enye i-1099-MISC ngolwazi.
Inombolo yombuso kaRhulumente / Inkokhelo (Ibhokisi 17), Inombolo yesazisi yerhafu yezoshishino YAKHO ayikho inombolo yakho ye-ID yentela yokuthengisa. Uninzi lusebenzisa inombolo ye-id yerhafu (EIN) kwaye ungeze amadijithi ekupheleni. Hlola kwisebe lakho likarhulumente ngolwazi.
Yintoni ongayenza ngaphambi kokuba uthumele ifomu 1099-MISC:
1. Khangela ngonyaka kwiifom zerhafu.
I-IRS iguqula ezi fomu rhoqo ngonyaka, ke qiniseka ukuba unenguqu yonyaka. Unyaka wolu hlobo ngumnyaka wokuhlawula, AKUNYE unyaka ugcwalisa ifom. Ukuba uthumela isontraka ifomu ye-1099-MISC ngoJanuwari 2019 ngomsebenzi we-2018, sebenzisa ifom ye-2018.
2. Qinisekisa ukuba uneFomu W-9 kumntu ngamnye.
Ngaphambi kokuba uthumele i-1099-MISC kunoma ubani, kufuneka ube nefomu ye-W-9 igqityiweyo kumntu lowo. Injongo yeFomu W-9 kukuqinisekisa ubungqina bentela yomntu. Ngomntu ngamnye, i-ID yerhafu yerhafu ingaba yinombolo yokhuseleko loluntu. Kwishishini, ingaba yinombolo yesazisi yomqeshi.
Kubalulekile ukuqinisekisa ukuba unalo lwazi; ukuba awufumani ifomu le-W-9 kumntu ongekho ngumqeshwa, okanye ukuba i-ID yerhafu ayilungile, uya kwaziswa nge-IRS ukuba uqale ukugcina ukugcinwa kwemali kwiintlawulo kumntu lowo.
3. Myalelo iifom ze-1099-MISC kwaye usebenzise ifom echanekileyo.
Ukuba uthumela iifom zakho ze-1099-MISC (isishwankathelo sorhafu sonyaka sesikontraka ezizimeleyo), ngoku yisikhathi sokuyalela iifom zonyaka werhafu. Ukuba unenkonzo yokubhadela, khangela ukuba uqinisekise ukuba banako ukulungiselela le fomu ngoJanuwari.
Unokufumana ifom ye-1099-MISC kwiivenkile zokubonelela ngeofisi, okanye kwi-IRS. Awukwazi ukusebenzisa ifom ye-1099-MISC oyilanda kwi-intanethi kuba i-inkino ebomvu kwiCopy A ibalulekile kwaye ayikwazi ukukopishwa. Kufuneka usebenzise ifomu elisemthethweni.
4. Hlola iimpazamo phambi kokuba ungenise kwi-IRS.
Iiposiso eziqhelekileyo ekuzaliseni iifom ezili-1099 ziquka ukusebenzisa ifomu engafanelekanga, ungasebenzisi ifomu echanekileyo, ukuthumela ifom kumntu ongafanelekanga okanye kwinkampani, ukuhluleka ukufaka yonke inkcazelo eceliwe kunye nezinye iifayile zefomu.
Print and Distribution Forms
I-1099-MISC ifom yeqela elincinane. Nazi iindawo zeli fomu kunye nalapho uthumela khona nganye:
Khuphela i-A ithunyelwe kwiNkonzo yangaphakathi yeNgeniso
Ikopi 1 ithunyelwe kwisebe likarhulumente yerhafu (s)
Khuphela i-B yowomkeli.
Ikopi yesi-2 kukuba ummkeli afake kwifayile yakhe yokubuyisela irhafu
Iikopi zeB no-2 mazifunyenwe ngumntu ngaphandle koJanuwari 31 wonyaka emva komnyaka werhafu.
Ikopi C yintlawulo (wena).
Ukufakela iifom ze-1099-iMISC nge-IRS
Unako ukufaka ifom ye-1099-MISC nge-IRS ngokusebenzisa i- Filing Information Returns ekhompyutheni (IMOTO). Umhla wokugqibela wokufakela iifom ze-1099-MISC zonyaka ngamnye ngoJanuwari 31 wonyaka olandelayo.
Ukuzikhusela
Ingcaciso enikezelwe kweli nqaku iinjongo eziqhelekileyo, ukunceda ukuqokelela ulwazi olufunekayo ukulungiselela nokuprinta ifom ye-1099-MISC. Yonke imeko yoshishino iyingqayizivele kwaye le ngcaciso ayizami ukuba iphelele okanye ikuxelele yonke inkcazelo kufuneka ifakwe kwiifom zakho ze-1099-MISC. Thetha nomcebisi wakho weerhafu ngolwazi malunga nesimo esithile.
Ukubuyela ekuzalweni kwemivuzo yokuphela kwemivuzo kunye neengxelo zerhafu