He Papahana Mea Kūkaʻikaʻi Home no ka Hoʻopihaʻana iʻole iʻole ke waihoʻana i ka Form 1099-MISC
ʻAʻole hiki iāʻoe ke loaʻa he 1099-MISC wale nō akā ināʻoe e hoʻolimalima i kaʻaha kālā ma kāuʻoihana, ponoʻoe e hoʻouna i kahi ināʻoe i uku i ka mea hana pāʻani ma mua o $ 600 i nā uku i ka makahikiʻauhau.
Eia nā nīnau maʻamau a me nā pane e pili ana i ka 1099 -MISC. Eʻoluʻolu,ʻaʻole au he lunaʻauhau, no laila e hoʻopili i ka pilikino kālā a iʻole IRS no nā kiko kiko'ī.
He aha keʻano o ka Form 1099-MISC?
ʻO keʻano 1099-MISC pono'ī he mea maʻalahi. Ma ka hapanui o nā hihia, loaʻa iāʻoe kāu mau uku kālā i hoʻokahi pahu. Akā,ʻo kēlā me kēia pahu hōʻike i kahi kālā likeʻole:
Box 1: Uku - uku uku i ukuʻia iāʻoe.
Kāleka 2: Nā uku i ukuʻia - Royalties i uku iāʻoe.
Pii 3: Loaʻa nā kālā loaʻa - Loaʻa nā kālā mai nā mea e like me ka loaʻaʻana o kahi makana.
Box 4: Kāohiʻia kaʻauhauʻauhauʻauhau -ʻO kaʻoihana, nā kamaliʻi eʻae nei i kaʻaelike,ʻaʻole lākou eʻauʻa i kaʻauhau kālā kālepa o ka Moku'āina, akā ma kahi manawa, hiki iā ia ke hana. Eia kekahi laʻana, ua hana wau no kahiʻoihana kūʻai kūʻaiʻana i ka wā i kāohi aiʻo Federal Tax Income Tax,ʻoiaiʻo wau he meaʻaelike.
Kāpena 5: Loaʻa nā Paila Hulu - Ka loaʻa kālā mai ka lawaiʻa.
Box 6: Nā Kauka Haukino a me nā Ola Ola -ʻO ke kālā āu i loaʻa ai e uku no ka mālama ola.
Box 7:ʻO ka uku o ka poʻe hanaʻole -ʻO kēia ka pahu e loaʻa ana iāʻoe no ka hanaʻaelike e hōʻike i loko.
Box 8: Hoʻokaʻawale i nā uku ma kahi o nā Dividends a iʻole nā Aloha - Uku uku o $ 10 aʻoi aʻe paha i loaʻa iāʻoe ma mua o ka hapalua a me ka uku hoʻopaneʻeʻole no ka hōʻai'ē.
Box 9: Hoʻoliloʻia ke kūʻai kūʻai aku i $ 5,000 aʻoi aku paha - E kahakaʻia kēia pahu me ka "X," inā ua hanaʻoe i $ 5,000 aʻoi aʻe paha i ke kūʻaiʻana o nā huahana mea kūʻai no ka resa. Ināʻoe i loko o kahi hui kūʻai kūpono, hiki ke nānāʻia kēia pahu.
Kāleka 10:'Alawai KūlokoʻoʻAlalā - Loaʻa $ 600 aʻoi aʻe paha i ukuʻia i nā mahiʻai e nāʻoihana inikua, koe naʻe ma nāʻano kūlana.
Box 11: PaneʻAi Moku'āina - Nāʻauhau'ē i ukuʻia ma nā kālā i heluʻia ma ka 1099.
Pii 12: Ke Aupuni'ē aʻe a me ka Moku'āinaʻAmelika - Ua ukuʻoe i kaʻauhauʻauhau ma ka pahu 11 ma ka inoa o ka'āina a iʻole ka US
Kāleka 13: Nīnē Laikini Golden Parachute - Nā uku iʻoi aku ma mua o ka nui o ka parachute gula.
Box 14: Uku Uku i ukuʻia i kahi Loio -ʻO ka uku o $ 600 aʻoi aʻe paha i ukuʻia i kahi loio
ʻO ka pahu 15 a - b: Māhele 409A Hōʻike - E pili kēia mau pahu i nā kōkua i ka papahana hoʻolālā 409A.
Kāleka 16: Moku'āina KāpenaʻIkepili Moku'āinaʻAʻole e koiʻia nā pahuʻekolu e hiki mai ana a ua hoʻolakoʻia no ka hoʻomaopopoʻana i nāʻike kālā kālā.
Kāleka 17: Moku'āina Moku'āina /ʻAi Moku'āina.
Pii 18: Moku'āina Moku'āina
Pehea au e hoʻohana ai i ka Form 1099-MISC aʻu e loaʻa ai?
E like me ka W-2, e komoʻoe i kaʻike i hoʻolakoʻia ma ka 1099-MISC ma kāu panehoʻiʻauhau. Inā he kuleana hoʻokahiʻoe a iʻole kekahi lālā o ke kuleana kuʻuna piha hoʻokahi (LLC), hōʻikeʻoe i ka waiwai o ka makahiki 1099-MISC ma ka Hōʻawina C - Ka hopena a iʻole ka Loss mai kahi Pāʻoihana .
ʻO ia keʻano e hōʻike aiʻoe i nā lilo e pili ana i kāuʻoihana. Ma hope o ka hoʻopauʻana i ka Hōlana C, e hoʻololiʻoe i kāu kālā a loaʻaʻole i kāu puka 1040.
Inā loaʻa iāʻoe kahi hui, hōʻikeʻia kāu loaʻa kālā ma ka hōʻai'ēʻauhau o kaʻahahui.
Ma muli o kāu hana, hiki iāʻoe ke loaʻa nāʻano 1099-MISC. Hiki iāʻoe ke hoʻohui i nā kālā i heluʻia ma kēlā me kēia 1099-MISC i kahi lākikahi C no kahiʻoihana hoʻokahi. ʻO keʻano inā pili kāu waiwai 1099-MISC i pili i kāuʻoihana home, hiki iāʻoe ke hoʻopaʻa iā ia ma kahiʻano. Eia naʻe, inā loaʻa iāʻoe kekahi mauʻoihana, e makemakeʻoe e loaʻa kahi kaʻawaleʻo C me kēlā me kēia.
He aha ināʻaʻole wau e kiʻi i kahi palapala 1099-MISC?
Ponoʻoe e uku i nāʻauhau i nā waiwai a pau āu e loaʻa ai, inā paha ua hōʻikeʻia ma 1099-MISC aʻaʻoleʻole. Eia kekahi laʻana, inā loaʻa iāʻoe ka waiwai pilina mai kaʻoihana A i lalo o ka $ 600 paepae, hikiʻole iāʻoe ke loaʻa he 1099; Eia naʻe, ponoʻoe e haʻi i kēia.
Hiki iā iaʻu ke Kōnae 1099-MISC Loaʻa ma o E-Filing?
ʻAe. E like me ka hanaʻana o W-2 i ka hana maʻamau, hiki iāʻoe ke hoʻouna mai i kā kāu palapalaʻauhau pāʻoihana makahiki i ka pūnaewele. E hele iāʻoe i ka pūnaewele auhau home a me kaʻoihana hana ma keʻano o ka hoʻounaʻana i kāuʻike 1099-MISC a me ka hoʻokomoʻana i nāʻikepili ma kāu Schedule C. Inā he hui kēiaʻoihana, hiki iāʻoe ke hoʻohana i nā pūnaeweleʻauhauʻoiʻoi e pane i kāu paneʻauhauʻoihana.
Pehea au e hoʻohana ai i ka pepa 1099-MISC inā wau e uku aku i nā paʻahana?
Inā ua ukuʻoe i $ 10 ma nā uku kīʻaia a i $ 600 paha i nā uku, ponoʻoe e hoʻouna i ka mea i 1099-MISC . ʻO kahi wale nō ka uku i hāʻawiʻia i nā hui aiʻole nā LLC e hana like me nā hui a me nā limahana (aia kekahi mau kumu'ē aʻe'ē aʻe e hiki iāʻoe ke heluhelu i nā'ōlelo IRS 1099-MISC no nā kiko'ī - PDF).
Ponoʻoe e hoʻopihapiha i keʻano, me kāu inoaʻoihana, address, a me EIN, ka inoa o ka payee a me ka hoʻopihaʻana i ka pahu kūpono me ka helu kālā. Eia kekahi laʻana, ināʻoe i uku i kahi kōkua kōkua $ 1,200, e hoʻopihaʻoe i kēlā mea i ka pahu 7. Eʻikeʻoe, hiki i ka IRS ke hoʻopili i ka pilikino mālama ola ma keʻano, akā,ʻaʻole i kou EIN a iʻole kekahi heluʻike'ē aʻe.
Makemakeʻoe e loaʻa ka pepa i kāu papa hana ma ka lā 31 o Ianuali. Ponoʻoe e hoʻouna i kope i ka IRS.