Kubvumira Bhizimisi Renyu Kuramba Richibata Vashandi seConctor Contractors
IRS inonyatsotarisa mabhizimisi kuti ave nechokwadi kuti haisi kunyatsopesana nevashandi sevashandi vezvokuchengetedza panzvimbo pevashandi . Vachigadziri vezvikwereti havana hutero hwemabasa vasina kuchengetwa uye mamwe mitero haibhadharwi kune makandarani anokweretwa kune vashandi.
Kana iwe usina kukodzera kubata vashandi semakambani ekuzvimirira uye IRS inosarudza kuti ivo vashandi, zvinogona kutengesa mari yebhizimisi yako mubhadharo uye chirango chekubhadharwa kwemitero yemabasa .
Pane chimwe chinhu chakasiyana nemutemo uyu. Bhizimisi rako rinogona kukwanisa kushanda zvakakosha kuti usasarudze vashandi sevashandi uye kubhadhara mitero yemabasa pamubairo wavo. Iyi zororo inokurukurwa muChikamu 530 cheMkati ReRevenue Code.
Chikamu 530 rubatsiro muenzaniso wegungwa rakachengetedzeka mune mamwe mitemo yehurumende. Gungwa rakachengeteka rinogonesa kuchengetedzwa kubva kune chikwereti kana kubhadhara kana munhu kana bhizinesi aigona kuratidza kuedza kwakasimba kwekutenda kutevera mutemo. Kazhinji, izvi zvinoreva kutevedza zvido zvakananga.
Chii Chinoitika Kana Mubhizimisi Asinganyatsogadziri Vashandi
Ngatitaurei Kambani C ine vashandi vanofunga kuti vakagadziri vezvokuchengetedza. Kwemakore maviri, kambani haina kubvisa mari yemitero kubva kune vashandi ava uye haina kubvisa FICA mitero (yeSocial Security neMedare) kubva pamitero kune vanhu ava.
IRS yakauya kune kambani uye yakatsunga kuti vashandi vaifanira kunge vakabata sevashandi. Sezvo pasina faira yeFICA yakachengetwa kwemakore maviri aya, kambani iyi ingadai yakave yakabhadhara kune iyo mibairo, pamwe nemari uye zvikwereti.
Nengano Chikamu 530 Kudzivirira Kunoshanda
Chikamu 530 cheMkati ReRevenue Code (PDF) rinokurukura "Kurwisana Kunobatanidza Kana Vanhu Vose Vari Vashandi Nezvinangwa Zvebasa Mitero." Chikamu 530 zvibvumirano zvinobvumira bhizinesi kusarega kubhadhara mitero yebasa kana bhizinesi rakatarisa vashandi semakambani ekuzvimirira, asi IRS inoti ivo vashandi.
Chikamu 530 chakagadzira chikamu chakachengeteka chevashandi. Izvi zvinoreva kuti bhizinesi haringavi nemhosva yekutengesa mitero, semuenzaniso uri pamusoro apa. Kana bhizinesi ringave rinoratidza kuti rakange rine chikonzero chakanaka chokurapa vashandi semakambani ezvimiririra, mitero, mari, uye zvikwereti zvingaregererwa.
Chikamu 530 Zvido zveRubatsiro
Chikamu 530 Zvido zveRubatsiro (PDF) rongedza zvitatu zvinodiwa kuti uwane gwaro rakachengeteka. Vose vatatu vanofanira kunge varipo:
1. Nheyo dzinonzwisisika. Bhizimisi rako rinofanira kuva nechikonzero chakanaka chekusabata vashandi sevashandi. Ichi chikonzero chinonzwisisika chinogona kusimbiswa ne:
- A similar court case kana kutonga ne IRS.
- Imwe nyanzvi yekuongorora ye IRS yaisanganisira kuongororwa kwemitero yebasa panguva yawakaita vashandi vakafanana sevashandi vezvokugadzirira uye izvo hazvina kuita kuti IRS isarudzo dzevashandi ava.
- Iwe unogona kuratidza kuti chikamu chakanyanya chebhizimusi rako chaibata vashandi vakafanana sevanokonzerana vakazvimirira,
- Iwe wakavimba pane chimwe chikonzero chinonzwisisika, sekupa mazano ebhizinesi avo vapeti kana kuti mumiririri uyo aiziva chokwadi pamusoro pebhizimisi rako.
Substitution Consistency. Mukuwedzera, iwe uye chero ani zvake akafanirwa nevashandi vanofanira kunge vakabata vashandi uye chero vashandi vakafanana SEI sevasangano vezvokuchengetedza.
Kana iwe ukabata vashandi vakafanana sevashandi, kurapa uku hakuwaniki.
Kuzivisa Kuenderana. Pakupedzisira, bhizinesi rako rinofanira kunge rakapa yose federal tax returns maererano nekurapa kwevashandi sevakambani vekuzvimirira uye kwete vashandi. Iro kurapa kwaizobatanidza kupa vashandi Fomu 1099-MISC semitsetse yegore negore, uye kwete chero nguva W-2s. (Verenga zvakawanda pamusoro pemusiyano uri pakati peFomu 1099-MISC uye Fomu W-2 ). Ruregerero haruwanikwi kune gore ripi neripi uye chero vashandi vamusina kuisa iyo inoda kuudzwa mashoko.
An Example
Kuti urambe uchiratidza muenzaniso uri pamusoro apa, Kambani C:
- Unogona kuratidza kuti kurapa vashandi semakambani ezvimiririra zvaive yehuwandu hwemabhizimisi (Reasonable Basis)
- Akabata vashandi vose vakafanana sevatariri vezvikwereti (Substantive Consistency), uye
- Yakaramba yakagadzirira 1099-MISC mafomu gore roga roga kune vashandi vose munyaya iyi (Kuburitsa Kuenderana).
Chimwe Chingaita Chokusarudza Mamiriro Ebasa
Kana iwe usingazivi kana uri kunyatsobata vashandi semakambani ekuzvimirira, unogona kukumbira IRS kuti iite chisarudzo. Shandisai IRS Form SS-8 kukumbira kusarudza kubva ku IRS. Chimiro chacho chinokutora iwe mutsva yemibvunzo pamusoro pehukama hwako nevashandi. IRS inodzokorora mamiriro acho ezvinhu uye inotaura kusarudza. IRS inotaura kuti kuongorora kwe-SS-8 hakubatanidzi kuChikamu 530 kuongorora; idzi idzi mbiri dzakasiyana.