Fomu W-9 yeMakambani Akazvimirira nevamwe Vasingashandi
Muchikamu chino, kukurukurirana kwehuwandu hweW-9 uye nei chimiro chitsva chiri nyore kushandisa. Zviri nyore nokuti kushandiswa kwemhando dzakasiyana dzemabhizimisi zviri nyore kuona.
ZVINOKOSHA: Nguva yakatarwa yokudhinda mafomu 1099 ne IRS yakatamirwa kusvika musi waJanuary 31, kutanga kwaJanuary 31, 2017, mugore ra20166. Saka, iva nechokwadi chekutora ma-W-9 mafomu munguva yakawanda yekuvapa kune mumwe munhu uyewo kuisa ne IRS nechitsva.
Ichi chinyorwa chinotsanangura zvakawanda pamusoro pezvitsva zvekare 1099 kutumira nguva yekupedzisira. (Iyi yatsva yapfuura yapfuura inoshandawo pakunyorera mafaira eW-2 neSocial Security Administration.)
Fomu yeRS W-9 iyo inonzi "Chikumbiro cheNhamba Yekutsvaga Kwevateresi uye Chiratidzo." Fomu W-9 inonyora nhamba yekuenzanisa yevatero kune vashandi vasiri vashandi. Iyo fomu inonyora zvakare chiyeuchidzo chemunhu anozadza fomu iyo:
1. Nhamba yekufananidza mutero ndeyechokwadi. Nhamba yekufananidzira yemubhadhare inogona kuva Nhamba yeHurumende Yokuchengetedza kana Nhamba yeZvesiti yekuona (EIN) yebhizimisi.
2. Muteresi haasi pasi pekuchengetedza kubhadhara , Backup neholding inotarisirwa kuchengetwa nevashandi kune vanhu vasina kubatanidza nhamba yekuzivikanwa yemubhadhari yakakodzera paFomu W-9. Backup neholding inoshandiswa pairi (ikozvino) ye 28%.
3. Kuti munhu munhu weUnited States kana "mumwe munhu weUnited States" uye
4. Kuti chero faira yeFATCA yefomu yacho yakarurama. FATCA (Mutemo Wekuteeresa Mutemo Wekuteerera Mutemo) mishumo inotarisirwa kuvagari vemuUnited States kuti vazivise mari yekunze kunze kweU.S.
Zvimwe pamusoro peFomu W-9
Fomu W-9 yevasiri vashandi inofananidzwa neFomu W-4: Vashandi veAsholding Allowance Certificate kune vashandi.
Iyo fomu inofanirwa kupedzerwa kune vose vasiri vashandi kuitira kuti IRS inogona kuenzanisa mari yevanhu ava nemushumo wemutero wegore negore (Fomu 1099-MISC) inotarisirwa kuti ibudise mari yevanhu ava. Mushandi anofanira kusanganisira nhamba yakakodzera yekubhadhara mutero pamutero mumwe nomumwe kune wausina mushandi, uye chikwereti chemari yose yegore inofanira kunge yakabatanidzwa paFomu 1099-MISC inopiwa kuvashandi uye IRS.
Nzira yeW-9 inoshandiswawo kune zvimwe zvinangwa, izvo zvinoita kuti mirayiridzo ivhiringidze. W-mafomu mapfumbamwe anoshandiswa nokuda kwekufarira, chikamu, uye kubhadhara kwekutengesa, zvekutengesa zvivako, kutora chikwereti chido, nezvimwe zvipo.
Heino kopi yemafomu ekupedzisira W-9 (PDF format) . Iyi fomu inofadza, zvinoreva kuti iwe unogona kuipedzisa nekuzadza mabheji uye kudhinda kunze kwefomu.
Nzira Yokugadzirisa Fomu W-9
Fomu W-9 inosanganisira zvinhu 7. Ona W-9 fomu mirayiridzo (yakabatanidzwa nefomu) kuti uwane mamwe mashoko uye zviitiko zvakakosha zvinogona kushanda kwauri.
Mutsara 1. Zita - Iri ndiro zita romunhu anozadzisa fomu. Inofanira kunge iri zita pamutero wako wega wekudzokera.
Izwi rokuti "kusaremekedzwa" rinotaurwa mumirayiridzo yechinhu ichi. Chikamu chisina hanya chikamu chebhizimisi chinoparadzaniswa nemuridzi wayo.
Usapindira zita risingaregereri chemukati paNzira 1.
Mutsara 2. Zita rebhizimisi / zita risingaregereri chebumbiro . Kana iwe une zita rebhizimisi, zita rebhizimisi, DBA (kuita / bhizinesi / se) (zita rinonyengera rakanyorwa) kana kusaregererwa zita rebumbiro, pinda naro pano.
Mutsara 3. Federal tax classification yebhizimisi rako. Iyi ndiyo chikamu chakaitwa nyore nyore.
a. Kana bhizinesi rako riri bhizinesi rega rega kana kuti imwe-member LLC chengeta bhokisi rekutanga. Bhizimisi rimwe chete rebhizimisi rinoshanda pasi pemuridzi wekuchengetedzwa kwenuzhinji nhamba uye harina kubhadhara nehurumende seimwe rudzi rwebhizimisi. A single member LLC ndeye LLC ane imwe mhizha, iyo inobhadharwa semunhu oga.
Kana iwe usina chokwadi chebhizinesi rako, iwe unogona kunge uri wega wega, asi chengetedza nemupepeti wako kana muteresi wekero kuti uve nechokwadi.
Kana bhizimusi rako riri-single-member LLC iyo iri sangano risina hanya, chengeta "Munhu mumwechete / chete weimba kana imwe-member member LLC".
b . Kana bhizimusi rako iri LLC rine nhengo dzakawanda, tarisa Limited Liability Company box. Zvadaro unofanira kutarisa bhokisi rinoenderana nebhizimisi yako yemutero. Kana yako LLC isina kuisa chikumbiro chekubhadhara seC corporation kana S corporation, LLC inobhadharwa semubatanidzwa.
c. Kana bhizinesi yako yakanyoreswa nehurumende uye yakabhadharwa sangano kana s corporation kana kubatana , chengeta bhokisi rakakodzera.
Mutsara 4. Kuregererwa. Kune marudzi maviri ekuregererwa kunotsanangurwa muchikamu chino:
a. Kusunungurwa kubva pakachengetedza neholding. Vanhu vakawanda uye mabhizimusi maitiro haasi kurega kubhadhara neholding. Kana bhizimusi rako riri sangano, rinogona kusunungurwa kubva pakubhadhara kuchengetedza zvimwe zvikwereti. Ona muteresi wako wemutero mubvunzo uyu.
b. Kusunungurwa kubva kuFATCA reporting. IRS inoti, "Aya mazano anoshanda kune vanhu vanotumira fomu iyi kune maakaiti akachengetwa kunze kweUnited States ... Kana uri kungoisa iyo fomu yekambani yaunobata muUnited States, unogona kusiya munda uyu usina kuvhara."
Mitsara 5 ne 6. Nheyo, Mutsara 6, Guta, nyika, uye Zip code. Pedzisa kushandisa kero iyo iwe unoda kuti 1099-MISC ipe tsamba.
Mutsara 7. Nhamba dzeAkaunti (kusarudza).
Chikamu II Nhamba yeNowanikwa Mutero. Ichi ndicho chikamu chakaoma zvikuru chemufananidzo, usina kumboitwa nyore.
Kana iwe uri wega wega, pinda nhamba yako yehupfigiro yenhamba pano, kunyange kana iwe une EIN.
Kana iwe uri nhengo imwe chete LLC isingabhadharwi nhengo, shandisa muridzi weSNN kana EIN.
Kana iwe uri chikamu che-multiple-member member icho chinosarudzwa sehurumende kana kubatana, pinda muEIN yehurumende.
FUNGA kutarisana nemutungamiri wenyu wemitero kana kudana IRS zvakananga kana iwe uchivhiringidzika pamusoro peiyo nhamba yekucherechedza yemubhadhari kuti uise pane chikamu chemufomu. Kukundikana kuisa iyo yakakodzera nhamba yekufananidzira yevateresi kunogona kukonzera nyaya nekutora kwako, kuchengetedza neholding, uye kubhadhara mutero wako.
Chikamu III Chivo. Muchikamu chino, unofanirwa kujekesa kuti ruzivo rwawakapa rwakarurama, kunyanya sezvo rwakabatana ne (a) nhamba yako yekucherechedza yemubhadhara, (b) kuregererwa kwako kubhadhara kuchengetedza, uye (c) chiitiko chako chekuzivisa FATCA. Iri ibhuku rezvepamutemo, saka verenga zvakanyatsotevera uye tevera mirayiridzo yezviyeuchidzo.
Zvinonzwisisika: Munyori haasi gweta kana nyanzvi yemutero uye ruzivo ruri munyaya ino uye panzvimbo ino haritauri kuti mutero kana mazano emutemo. Tsvaga gweta rako kana nyanzvi yemutero kana une mibvunzo kana kuti zvinonetsa pamusoro peiyo fomu.