你可不想引起国税局的注意. Fail to file the proper form when you make payments to others, though, and you may do just that.
如果你为服务付费, 有一个独立承包人的助理吗, 向代理商支付佣金, 或者为房东管理物业, you need to know what circumstances trigger the requirement to use IRS-related forms. 以下是关于你的职责的一些关键问题的答案.
1099是什么?
A 1099指的是国税局1099表. This form must be used when you (1) pay compensation of $600 or more during a tax year (2) to an individual who is not an employee (3) for services provided by the individual (4) during the course of your trade or business. If any of those four elements do not apply to a situation, you do not have to file a 1099.
Requiring you to report these payments on 1099s gives the IRS a way to make sure the individuals you file 1099s for report their income.
作为一个2021十大正规彩票app经纪人, you should file 1099s for real estate 佣金 and referral fees or other compensation you pay to cooperating brokers, broker-associates, 赞助销售人员. Brokers and agents are also required to report compensation paid to licensed or unlicensed assistants who are independent contractors, 以及为您的企业提供服务的其他个人.
在支付办公空间租金时，经纪人或代理人也必须提交1099表格, 除非房租是付给2021十大正规彩票app中介或公司的, 如下所述.
我看到不同的1099表格. 我怎么知道该用哪个呢?
使用1099-MISC报告费用, 佣金, 以及其他符合第16页规定的四个标准的补偿.
如我是以商业实体付款，是否必须提交1099表格? 合伙企业或独资企业怎么样?
A 1099 is generally not required when the party receiving the payment is a corporation.
然而, 如果你向律师支付600美元或更多，国税局确实需要1099, 不管律师的业务状况如何.
国税局考虑合伙, 独资企业, 以及其他非法人实体成为个人, 因此，当这些类型的实体得到补偿时，必须提交1099.
我如何知道一方是公司还是个人?
您可以通过向您赔偿的所有各方索取W-9 来查找.
什么是W-9?
W-9指的是美国国税局的W-9表格. This form provides necessary information to a party who is required to file a 1099. 该信息包括识别信息, 它还指明了收款人是个人还是公司. It is a good idea to request a W-9 from all parties you compensate to help you assess the need to file a 1099 based on the corporate or non-corporate status of the entity and to ensure you are providing accurate information on the 1099 when you do need to file.
我在哪里归档??
You must file the form with the IRS and provide a copy of the form to the individual who received the compensation.
我什么时候报税??
通常, a 1099 must be filed with the IRS no later than February or March of the tax year following the year of payment. 1099表格的副本必须在当年的1月31日之前寄给收款人. 咨询你的税务顾问或去国税局.查看当前截止日期.
作为上市经纪人, I always provide the title company with a Commission Disbursement Agreement (CDA) before a transaction closes to instruct the title company to pay my salespeople and cooperating brokers directly. Do I still have to provide a 1099-MISC to my salespeople and to cooperating brokers since I never actually received the money?
是的. A CDA is merely an instruction to the title company to directly pay to someone else money that would have first come to you and is yours to disburse. Having the title company pay those funds directly does not release you of the requirement to file a 1099-MISC when the amounts paid total more than $600 within a tax year.
我是一个代表买家的执照持有人. Even though I always rebate a portion of my commission to my buyer clients at closing, 我的经纪人给我提供了一份1099-MISC，作为我应得的全部佣金. 对吗??
是的. Your broker is required to provide a 1099-MISC to you for the full amount of the commission you earned. Whether you direct a portion of your commission to be paid to someone else at closing does not affect that requirement.
当我把佣金的一部分返还给我的客户时, should I provide a 1099-MISC to my client if the amount I rebate is more than $600?
No. 你的客户没有为你提供服务, 所以你们不需要提供1099给买方.
1099-MISC 报告要求 如何影响物业经理?
物业经理必须向房东提供1099-MISC，以收取租金. You should report the gross rent even if you retain part of the rent to cover your property-management compensation or to pay service providers. A property manager also must file a 1099-MISC for payments made to a service provider if the payments total more than $600 during a tax year and the service provider is not a corporation. This is true even if you compensate the service providers out of funds retained from rents collected.
I’ve heard that landlords also have to file a 1099-MISC for payments the landlord makes to service providers related to the rental property. 这是真的吗??
No. 而联邦法律曾经要求房东提交1099表格来支付这些款项, 这项法律生效后很快就被废除了. 目前不存在这样的要求.