Ifomu ye-1099-MISC inikezelwa kwabangewona abasebenzi, njengabontrakti abazimeleyo kunye namanye amabhizinisi ahlawulwa yi shishini lakho. Kumele unikeze ifom ye-1099-MISC kunoma yimuphi umntu okanye amashishini oye wahlawula ama-600 okanye ngaphezulu kwerhafu yerhafu.
Ngubani na ondimele ndiwanike i-1099-iZizwe?
Ukongezelela kwabangewona abasebenzi abasebenzela inkampani yakho (njengeenkonzo zokucoca, inkxaso ye-IT, kunye neenkonzo zokulondoloza), iifom ze-1099-MISC kufuneka zinikezelwe iintlawulo zeedola ezingama-600 okanye ngaphezulu kwezinye iinkonzo (jonga imiyalelo ye - IRS yeFom 1099- MISC ukuze uthole iinkcukacha ezingaphezulu)
- Imali (ibhokisi 1);
- Iinkonzo ezenziwe ngumntu ongeyena umqeshwa wakho (kubandakanya izixhobo kunye nezinto), ibhokisi 7;
- Amabhaso kunye namabhaso (ibhokisi 3 no-7), kodwa kungekhona kubasebenzi
- Ezinye iintlawulo zentlawulo (ibhokisi 3);
- Iinkonzo zonyango kunye neenkonzo zempilo (ibhokisi 6);
- Inkcitho yomshuwalense oqhubekayo (ibhokisi 10);
- Intlawulo yeentlawulo zeentlanzi (okanye ezinye iindawo zokuphila kwamanzi) uthenge kuyo nawuphi na ochaphazelekayo kworhwebo okanye ishishini lokuloba intlanzi (ibhokisi 7);
- Ngokuqhelekileyo, imali ehlawulwa kwiikontraki zesikhokelo somntu oyintloko kumntu ngamnye, ubambiswano, okanye indawo (ibhokisi 3);
- Iintlawulo kummeli. (Bona ngezantsi)
- Nayiphi na inqanawa yokuloba (ibhokisi 5).
I-IRS ithi kufuneka (ukugxininisa kwam):
Ifom yefayile ye-1099-MISC kumntu ngamnye oye wakhokhela ... ubuncinane i-$ 600 kwimali-mboleko, iinkonzo (kuquka iindawo kunye nezinto eziphathekayo) ... ezinye iintlawulo zentlawulo ... okanye, ngokubanzi, imali ehlawulwa kwi-contract kumntu ngamnye, ubambiswano, okanye ifa; ... okanye imali engaphezulu kwemali eyi-600, okanye ngaphezulu ehlawulwa kummeli kunyaka.
Kwaye i-IRS iyaqhubeka, " Bika kwiFom 1099-MISC kuphela xa iintlawulo zenziwa kwixesha lakho lorhweba okanye ishishini lakho. Kodwa, umntu owamhlawuleyo, kwaye ngubani obanikwele i-1099-MISC, akumele abe shishini. Ingaba ngumntu oqeshisayo okanye umntu ongafaki irhafu yoshishino kwifomu yerhafu yohwebo.
Oko kuthetha ukuba ibhizinisi lakho lihlawulwe ngaphezu kwe-$ 600 ukuya kunyaka . YONKE. Awunayo ukuthumela i-1099-MISC kwinkampani, kwaye kukho ezinye iimeko ezingekho.
Ngaphandle kwe-1099-MISC Imfuneko
Nazi ezinye iimfuno eziqhelekileyo kwiimfuneko ukuba kufuneka unike i-1099-MISC:
- Iinkampani, eziquka ii-LLC, ziphathwe njenge-S corporation okanye i-C corporation, kodwa ukuxolelwa kwiintlawulo ezenziwa kwiinkampani akusebenzi kwiintlawulo zeenkonzo zomthetho.
- Iintlawulo zorhweba, iteknologram, umnxeba, umthwalo, ukugcinwa kunye nezinto ezifanayo.
- Iintlawulo zerenti kwiijenti eziqeshisayo,
- Intlawulo yomvuzo / umvuzo kubasebenzi kunye neentlawulo zokuhamba kwezoshishino kubasebenzi,
- Intlawulo kwimibutho ehlawulwe irhafu.
Ukuziphendulela: Ezi zinto zincinci kunzima kunokuba ziboniswe apha, kwaye zikhona ngaphandle kwemibandela. Nceda qiniseka ukuba uqhagamshelane nomcebisi wakho weerhafu ngaphambi kokuba unqume ukuba ungathumeli umntu isicelo se-W-9.
Ngokuqhelekileyo ukulungela ukuphambuka kwicala lokuthumela enye.
Kuthiwani malunga ne-1099-Iifomu zeeNkundla?
Imiyalelo ye-1099-MISC icacile ngokubonelela ngeefom ze-1099-MISC zamagqwetha, kodwa zihlula phakathi kweentlobo ezimbini zeentlawulo:
- Imirhumo: Naliphi na iqumrhu lomthetho okanye ummeli oye wahlawula ama-600 okanye ngaphezulu kwiimali ngo-2011 kufuneka unikezwe ifom ye-1099-MISC. Faka ixabiso elipheleleyo elihlawulwa kwiBhokisi 7. Akunandaba ukuba lo mmmeli uyinkampani; I-1099-MISC kufuneka inikwe.
- Imali eninzi: Ukuba uhlawule igqwetha lika-$ 600 okanye ngaphezulu "kwimali epheleleyo," kufuneka unikeze nge-1099-MISC (Ibhokisi 14). Imali eninzi iyimali ummeli ufumana njengenxalenye yomsebenzi kwiindawo zokuhlala okanye ukuthengiswa (kumashishini okanye kwiimpahla zoshishino, umzekelo) okanye apho ummeli ufumana imali egameni lomxumi kwaye uhlawula intlawulo kwintlawulo.
Eyona nto ibalulekileyo: Ngaphambi kokuba uthumele ifom ye-1099-yeMisc
Ngaphambi kokuba unike nabani i-1099-MISC, kufuneka uqale ufumane ifomu le-W-9 kulowo mntu, uqinisekise inombolo yesazisi yomhlawuli werhafu.
Utshintsho olubalulekileyo kwiiNkcukacha zokuThumela nokuFakela iifomu ze-1099
- Kumele uthumele iifomu ze-1099-MISC kubalamkeli phambi kokuphela kukaJanuwari.
- Ukusebenza ngunyaka werhafu ka-2016, kufuneka uthumele zonke iifom ze-1099-MISC kwi-IRS kunye nefom ye- transmittal 1096 , kungadlulanga umhla kaJanuwari 31, 2017. Iinkcukacha kweli nqaku malunga nexesha lokugqibela lokunika ingxelo yerhafu ye - 2017.
Indlela yokulungiselela ifomu 1099-MISC
Ngaphambi kokuba ulungise amafomu e-1099-MISC
Ulwazi olongezelelweyo kwiNgxelo ye-1099-MISC evela kuWilliam Perez, ingcali yoCwangciso lweNtlawulo