Ua hāʻawiʻia ka 1099-MISC i nā poʻe hanaʻole, e like me nā hana kūʻokoʻa kūʻokoʻa a me nāʻoihana'ē aʻe i ukuʻia e kāuʻoihana. Ponoʻoe e hoʻolako i kahi palapala 1099-MISC i kekahi o kēia mau kanaka a mauʻoihana paha āu i uku ai i $ 600 aʻoi aʻe paha i loko o ka makahikiʻauhau.
ʻO wai ka pono e hāʻawi aku i 1099-Misc i?
Ma waho aʻe o ka poʻe hanaʻole i hana no kāu hui (e like me nā lawelawe hoʻomaʻemaʻe, kōkua IT, a me nā lawelawe mālama mālama), 1099-MISC puka pono e hāʻawiʻia no nā uku o $ 600 aʻoi aku no nā lawelawe'ē aʻe (e nānā i nā'ōlelo IRS no Form 1099- MISC no nā kiko'ī hou aʻe)
- Hoʻolima (pahu 1);
- Nā lawelawe i hanaʻia e kekahi meaʻaʻoleʻoe he limahana (me nā'āpana a me nā lako), pahu 7;
- Nā makana a me nā hōʻailona (pahu 3 a me 7),ʻaʻole naʻe i nā limahana
- Nā uku kālā'ē aʻe (pahu 3);
- Nā mālama lapaʻau a me nā mālama ola (pahu 6);
- Loaʻa nā hua kūʻaiʻo kaʻiliahi (pahu 10);
- Kāleʻa kālā no ka iʻa (aiʻole kekahi ola wai) āu e kūʻai mai ai i ka mea i komo i kaʻoihana aʻoihana kūʻai iʻa paha (pahu 7);
- ʻO ka mea maʻamau,ʻo ke kālā i ukuʻia mai kahi papahana papahana nuiʻole i kekahi kanaka, ka pilinaʻana, a me ka waiwai paha (pahu 3);
- Nāʻauhau i kahi loio. (E nānā i lalo)
- Ua holo mai kekahi moku holo (pahu 5).
Ke'ōlelo nei ka IRS he mea pono paha iāʻoe (koʻu manaʻo nui):
Pepa Pelekane 1099-MISC no kēlā me kēia kanaka āu i uku ai ... ma kahi o $ 600 i nā uku uku, nā lawelawe (me nā'āpana a me nā lako) ... nā uku kālā'ē aʻe ... aiʻole,ʻo ke kālā i ukuʻia mai kahi papahana maʻamau i kekahi kanaka, ka pilina, a me ka waiwai paha, ... a iʻole nā uku nui mai $ 600 mai, aʻoi aku paha i ukuʻia i kahi loio i loko o ka makahiki.
A ke hoʻomau nei ka IRS, " Hoʻokaʻaʻike i ka Form 1099-MISC wale nō i ka manawa e ukuʻia ai nā uku ma keʻano o kāu kālepa . Akā,ʻo ka mea āu i uku ai, a iā ia he 1099-MISC iāʻoe,ʻaʻole pono e komo i kaʻoihana. Hiki iā ia ke hana i ka hana pilikino a iʻole kekahi mea iʻole e kau i nāʻauhauʻoihana ma kekahi puka kālāʻauhau'ē aʻe.
ʻO keʻano kēlā mea kēia meaʻoihana i uku aku i $ 600 i ka makahiki . NO KA MEA. ʻAʻoleʻoe e hoʻouna i kahi 1099-MISC i kahi hui, a aia kekahi mau manaʻo'ē aʻe.
ʻO nāʻae i ka 1099-MISC koi
Eia kekahi mau manaʻo nui loa i ka koi e pono e hāʻawi i ka 1099-MISC:
- ʻO nā hui, e like me LLC's, i mālamaʻia e like me ka Huihui S a Hui C paha, akā,ʻo ka hoʻokuʻuʻiaʻana mai nā uku hōʻike hōʻike i hāʻawiʻia i nā huiʻaʻole pili i nā uku no nā lawelawe loio.
- Nā uku no nā mea kūʻai, nā lemuōleʻa, kelepona, nā ukana, ka hūnā, a me nā mea like.
- Nāʻauhau o ka hoʻolimalima i nā mea hoʻolale lohi,
- Uku uku o uku / uku i nā limahana a me nā uku no nāʻoihanaʻoihana i nā limahana,
- Nā uku pānaʻi i nāʻaha i kaʻauhauʻauhau.
Ka Hoʻohalahala:ʻO kēia mau hoʻokoehua heʻoi aku ka paʻakikī ma mua o ka hōʻikeʻana maʻaneʻi, a aia nā hoʻokoe kū'ē. Eʻoluʻolu e hoʻokaʻaʻike i kāu kākā'ōleloʻauhau ma mua o ka hoʻoholoʻanaʻaʻole e hoʻouna i kekahi i noi no W-9.
ʻOi aku ka maikaʻi o ka hele hewa ma kaʻaoʻao o ka hoʻounaʻana i waho.
Pehea e pili ana i 1099-Misc Puka no nā Loio?
ʻO nā'ōlelo 1099-MISC kahi kiko'ī e pili ana i ka hoʻolakoʻana i nā palapala kānāwai 1099-MISC no nā loio, akāʻike lākou i waena o nāʻano uku likeʻole:
- Nā uku:ʻO kekahi loio a loio paha āu i uku ai i $ 600 aʻoi aku paha i nā uku i ka makahiki 2011, pono e hāʻawiʻia he 1099-MISC. E komo i ka uku i ukuʻia ma ka pahu 7.ʻAʻole ia he mea inā he loea kēia loio; pono e hoʻolako i ka 1099-MISC.
- Nā uku nui: Ināʻoe i uku i kahi loiloi $ 600 aʻoi aʻe paha ma "nā uku nui," ponoʻoe e hoʻolako i kahi 1099-MISC (Box 14). ʻO ka nui o nā kālā i loaʻa i ka loio i loaʻa ma keʻano he hana i ka hoʻolālā a kūʻai paha (ʻo kekahiʻoihanaʻoihana aʻoiʻoihana paha, ma keʻano) a iʻole inā i loaʻa i kahi loio i kālā no ka mea kūʻai a lawe i kahi uku mai ka uku.
Ka mea nui loa: Ma mua o kou hoʻounaʻana i kahi puka 1099-Misc
Ma mua o ka hāʻawiʻana iā kekahi i 1099-MISC, pono e loaʻa mua iāʻoe kahi puka W-9 mai kēlā kanaka, e hōʻoiaʻiʻo ana i ka helu helu heluʻauhauʻauhau.
Ka Hoʻololi Hou i nā Lāki no ka hoʻounaʻana a me ke waihoʻana i nā Forms 1099-Misc
- Ponoʻoe e hoʻouna i nā puka 1099-MISC i nā mea loaʻa ma mua o ka hopena o Ianuali.
- Me ka makahiki makahiki 2016, pono e hoʻouna i nā palapala 1099-MISC a pau i ka IRS me ka pepa transmittal 1096 , ma mua o Ianuali 31, 2017.ʻO nā mea i hōʻikeʻia ma kēiaʻatikala e pili ana i ka palena palena makahikiʻauhau makahiki 2017.
Pehea e hoʻomākaukau ai i ka Pepa 1099-MISC
Ma mua o ka hoʻomākaukauʻana i nā palapala 1099-MISC
Nāʻike'ē aʻe e pili ana i ka hōʻikeʻo 1099-MISC Income mai William Perez, ka mea hoʻolālā hoʻonohonoho kālā