Iintlawulo zekhadi lesikweletu kwi shishini lakho zixelwe kwi-IRS
Umthetho
I-Code Revenue Code section 6050W (c) (2) idinga ukuba iibhanki kunye neenkonzo zorhwebo kufuneka zixele iirhafu ezipheleleyo zonyaka eziqhutywe ngamakhadi-ngxowa kunye / okanye kumakhadi okutsalwa kwi-IRS, kunye nabahwebi abawamkelayo. Iintlawulo zekhadi lokuthenga ngetyala zixelwe ngeFomu 1099-K. Iikopi zefomu zithunyelwa kubini kunye nakwi-IRS.
Iinkcukacha zeKhadi leKhadi kunye neNgxelo yokuThengiswa kweNtengiso
Amabhanki kunye nezinye iinkonzo zokuhlawula iintlawulo kufuneka zixele iirisiti ezibhaliweyo zonyaka. Ingxelo yokufumana ingeniso isebenza "kuyo nayiphi na intsebenzo apho ikhadi yokukhokha yamkelwe njengentlawulo," ngokwe-IRS. Amabhanki kunye nabanye ababoneleli ngeenkonzo zezimali kufuneka babike inani elipheleleyo lemali yekhadi lesikweletu kunye neentlawulo zekhadi lokudibanisa unyaka ngamnye kumthengisi ngamnye.
Ngaphandle kwemali yeDeimimis
Kwimiqathango ye-IRS, "de minimis" ngokubanzi kuthetha ukuba isiganeko asikho nto. Umthetho wokuhlawula i-minimis yokubhengezwa kweekhadi zekhadi lesikweletu unikezela ukuba iibhanki kunye neenkonzo zokuhlawula iintlawulo akufanele zikhuphe ifom ye-1099-K phantsi kweemeko ezithile.
Le ngcaciso yokubuya ayifuni ukuba:
- Ukuthengiswa kweentlawulo zomthengi wonyaka kungadlulanga ama-20,000, kwaye
- Inani elipheleleyo lomthengisi lithenge i-200.
Iingcebiso ngeKhadi lokuTyala ngeKhadi
Amashishini amancinci kufuneka ahlaziye rhoqo kwaye ahlaziye ukugcinwa kwazo nokugcinwa kweengxelo zokuqinisekisa ukuba ziyakwazi ukudibanisa ulwazi olubuyiselwayo olufakwe kwiibhanki xa befumana ikopi.
Naluphina ukungahambisani nokunika ingxelo kufuneka kulungiswe ukubuyiswa kweerhafu ezichanekileyo kungeniswa kwi-IRS.
Iinkcukacha ezongezelelweyo malunga nekhadi lesikweletu kunye neengxelo ze-akhawunti yomthengisi zichazwe kwimimiselo ekhutshwe yiNkonzo yangaphakathi yeNgeniso kwi- REG-139255-08 . Phakathi kweminye imiba, iinkcukacha ze-IRS enoxanduva lokunika ingxelo, ukuba zibalwa kangakanani iimali, kwaye ithi amafemu okuhlawula umrhweba angafuneka ukuba angabambeli imali yokulondoloza inkokhelo.
I-IRS ikhuphele nemiyalelo yeFom 1099-K . Abanikazi bamashishini kunye nabagcini-mali kufuneka bahlaziye le fomu bazifundele ngefomathi.
Gcina ithrekhi yeeNtlawulo
Umthetho ufuna ukuba iibhanki mazixele iiresi ezipheleleyo okanye ezipheleleyo, kodwa abathengisi bavame ukuhlawula apho umniki-mthengisi aphendulela umthengi ngenxa yokukhwabanisa okanye ngenxa yeengxabano ezithile. Abathengisi banokukhupha imali yokubuyisela imali okanye bafumane ukuthengiswa kwekhadi lomthengiso apho umthengi ufumana imali emva kwayo. Amabhanki kunye nezinye iinkonzo zentlawulo zentlawulo zibika kuphela iintlawulo zenyanga kunye neentlawulo zonyaka. Imirhumo, ukuhlawula imali, ukubuyiselwa kwemali, kunye neminye into efana nayo ayinakuthatyathwa kwiimali eziphambili zeenjongo zokubikwa kwe-IRS, kwaye oku kunakho ukufumana iirejista eziphezulu kunokuba zifunyenwe.
Amashishini kufuneka abe neenkqubo zokuphendula ngokucacileyo kwindawo yokugcina ukulandelwa kwezi ntengiselwano ngokwahlukileyo. Ngamanye amagama, ukuba ujwayele ukurekhoda kuphela idiphozithi enetyala kwi-akhawunti yomthengisi, kuya kuba bubulumko ukuhlukanisa loo matyala enkcitho kwiimali ezifumanekileyo kunye neemali ezihambelanayo kunye nokubuyiselwa imali ukuze iingxelo zakho zezimali zangaphakathi zikwazi ukudibanisa ngokulula kwiFom 1099-K.
UkuKhengiswa kweKhadi lokuKhutshwa kweNkcukacha kufuna iNkcukacha yoMthengisi
Abathengisi kufuneka banikeze inkqubo yabo yokuhlawula ngegama elipheleleyo lemithetho yamashishini abo, iidilesi zabo, kunye neenombolo zabo zokubhalwa kwabahlawuli berhafu, ukwenzela ukuba amaziko emali anike ingxelo ngekhadi lekhredithi kunye neeritidi zeekhredithi. Kwimashishini amaninzi, inombolo yokuchongwa kwabahlawuli berhafu yakuba yinombolo yabo yokuchonga umqeshi okanye i-EIN. Abaqhubi bentlawulo bangacela ukuba amashishini abonelele ngeFomu ye-W-9 ukuze bakwazi ukufumana olu lwazi.
Iingxaki zokunqongophala ezikhoyo
Abathengisi abahluleka ukubonelela ngamanani abo ohlawula irhafu abakhokhwa ngabakhokheli banokuxhomekeka kwintlawulo yokubamba inkokhelo kwiintlawulo zabo ngezinga lama-28 ekhulwini. Abathengisi kufuneka banikeze ngeenkonzo zabo zeenkonzo zeenkonzo zokuhlawula ngamakhadi, amakheli, kunye nee-EIN ukukhusela ukugcinwa kwe-backup ngenxa yokuba unokushiya ishishini kwiimeko ezinzima zemali. Abanikazi bezentengiselwano abajongene namatyala erhafu kufuneka basebenze kunye neengcali zerhafu ukuphuhlisa isicwangciso sokubuyiselwa esithintela nawuphi na ukugodla kwiintlawulo zabo zekhadi.