Iyiphi ifom ye-IRS 1099 kwaye Ngaba ndiyayifuna?

Iingcebiso Ezikhawulezayo malunga nendlela yokuphatha ifom ye-1099-MISC yentela

Ukuzibhokoxa kunamathuba amaninzi, kuquka ukuhlawulwa ngokupheleleyo ngaphandle kokuncitshiswa komqeshi. Njengonkontileka ozimeleyo, u- freelancer okanye umntu oqeshwe ngabanye, ukufumana isheke semali emali ehlawulwa kuwe kunokuba mnandi. Nangona kunjalo, uMalume uSam ufuna ukuba unqunywe. Le yilapho ifom yefayile yerhafu ye-1099-MISC ingena. Ingaba ufumene i-1099 yokuqala okanye ufuna ukuthumela umntu ngo-1099, nantsi ukuphazamiseka okulula kokusebenza kwayo.

Yintoni ifom ye-1099-MISC yentlawulo?

Ifom ye-1099-MISC ifana ne- W-2 , kuba ibika iingeniso kumsebenzi kunye ne-IRS. Ukwahlukana kukuba i-1099-MISC isetyenziswe ngamashishini ahlawula iikontraki okanye ama-freelancers angama-600 okanye ngaphezulu kwixesha lekhalenda. Nangona abaqeshi bekrazula iirhafu ezivela kwingeniso yakho kwaye bayibika kunye nemali yakho engenayo kwi-W-2, abathengi abakubamba njengonkonkta abenzi naliphi na ukuncitshiswa, kodwa baxelele oko bakukhokha kwi-1099-MISC.

Yintoni enokuyenza Ukuba Ufumana ifom ye-1099-MISC

Ngokusemthethweni, bonke abantu okanye iinkampani ezihlawula i-kontraka ezizimeleyo okanye i-freelancer $ 600 okanye ngaphezulu kwonyaka zifuneka ukuba zithumele ifom ye- 1099 ngoJanuwari 31 wonyaka wokukhangela irhafu. Ukuba wenza umsebenzi wokuzikhethela okanye umsebenzi wesivumelwano oye wahlawulwa ngawo ama-600 okanye ngaphezulu kwi-shishini ngonyaka, kufuneka ulindele ukuba ube ne-1099-MISC ekupheleni kukaJanuwari kunyaka olandelayo. Umzekelo, ukuba ufumene i-$ 600 kwi-Business A ngo-2017, kufuneka ufumane i-1099-MISC kuyo ngoJanuwari 2018.

Qaphela ukuba ukuba ufumene ngaphantsi kweedola ezingama-600, inkampani ayimfuneko ukuba ikuthumele i-1099-MISC, kodwa kufuneka uxelele ingeniso oyifumene nayo.

Kukho izizathu ezibini ongenako ukufumana i-1099-MISC:

1. Ukuba intlawulo yakho epheleleyo yayingaphantsi kwamaRandi 600, umvuzo awufanelekanga ukuthumela ifom ye-1099.

2. Ukuba inkokhelo yakho yayingama-$ 600 okanye ngaphezulu, umvuzo wakho unokulibala, kwimeko apho, kufuneka uqhagamshelane nenkampani. Ukuba awuzange uzalise ifom ye-W-9 (efana ne-W-4 kubasebenzi), enika inombolo yakho yokhuseleko okanye inombolo yesazisi (EIN) kufuneka uthumela enye xa wenza isicelo se-1099 .

Ukuba usebenzela abathengi / amashishini athile, ufumana i-$ 600 ukusuka nganye, uya kufumana i-1099-MISC nganye. Ukuba usebenze ngabathengi abaningana, kodwa awuzange ufumane i-$ 600 ukusuka nganye, ungeke ufumane i-1099-MISC, kodwa usenomthwalo wokufaka imali engenayo evela kuyo kwiirhafu kwiShedyuli C.

Yintoni enokuyenza Ukuba ufuna ukunika ifom ye-1099-MISC

Ukuba usebenze ngaphandle kwishishini lakho lasekhaya nakwezinye i-freelancers okanye iikontraki, kufuneka ucele ukuba bazalise i-W-9. Ukuba ubahlawulele ngaphezu kwama-600, kufuneka ulungiselele kwaye uthumele i-1099-MISC ekupheleni kukaJanuwari emva komnyaka benza umsebenzi. Kufuneka kwakhona uthumele ikopi kwi-IRS. I-IRS inemiyalelo ethile malunga nokuthumela i-1099-MISC kuyo, kuquka nephepha eliyisebenzisayo.

Umzekelo, ukuba uqeshe umncedisi oncedisayo, umyili we-web, kunye nomphathi wezeendaba zentlalo, kwaye wabakhokhela yonke i-$ 600 ngaphezu kwexesha lekhalenda, kufuneka uwathumele ngamnye kwi-1099-MISC ngoJanuwari 31 kunyaka olandelayo.

Ukuba uhlawule umyili we-web ngaphantsi kwama-$ 600 ngethuba lonyaka, awudingi ukuthumela 1099 kumntu lowo.

Qaphela ukuba iimali zee-agqwetha ze-$ 600 okanye ngaphezulu zingasetyenziswa ngokuhlukileyo kunemveli 1099. Hlola iwebhusayithi ye-IRS ukuze ufumane icacisiwe.

Nangona kubonakala ngathi umsebenzi omningi kunye nokulahlekelwa, imali oyihlawulayo kwiikontraka ingahlawulwa irhafu.

Ezingalunganga 1099 IiFom

Ukuba ufumene i- 1099 ngolwazi olungachanekanga , qhagamshelana nomthumeli ukuba acele enye entsha ngolwazi olufanelekileyo. Ukuba uthumele i-1099 ngolwazi olungalunganga, lukhuphe kwaye lubuyisele kwakhona oluhlaziyiweyo kwikontrakta nakwi-IRS.

Ukufumana ulwazi olusesikweni, imiyalelo kunye nefom malunga ne-1099 kwiwebhusayithi ye-IRS.

Ukuhlaziywa kweDisemba 2017 Leslie Truex