1099表格：所有企业和承包商都必须知道对税收无压力

Back in 1789, Benjamin Franklin wrote in a letter that nothing in the world is certain -- "except death and taxes."

We think that's a bit of a grim outlook on the world, but the founding father isn't wrong. If you work for or operate a business in the United States in order to make money, at the end of the year, you have to start filling out and filing tax forms to pay your taxes.

If you're a business owner who works with independent contractors, or if you're self-employed as a contractor or freelancer, you're going to need to understand the 1099 tax form, which reports on income paid to non-employees. Keep reading to learn more about the purpose Form 1099s serve, and how to use them correctly to file and pay your taxes.

这是空白的1099税表的样子：

来源：IRS

有各种不同的1099税收形式,with the term referring to any tax document that reports on an individual's income other than that paid by their employer in the form of a regular salary. This income is reported on in W-2 form at the beginning of the following year.

The different types of 1099 tax forms can include:

表格1099-MISC：独立承包商收入

If you're an independent contractor, freelancer, or self-employed, you will receive a Form 1099-MISC from every business or individual who paid you more than $600 in the previous year.

Form 1099-DIV: Interest and Dividends

If you receive interest or dividends on stock investments or mutual funds, you will receive a Form 1099-MISC that reports on this income. This form is independent of the form you receive from making or losing money by buying or selling stocks, which is a Form 1099-B.

表格1099-G：政府支出

如果您在一年中收到州或联邦政府的付款，通常是以失业支票或退税的形式获得的，您将获得1099-G表格。

Form 1099-C: Debt Cancellation

如果债权人取消了您不再欠下的部分债务，您将收到1099-C表格，该表格报告该金额为应税收入。

Form 1099-R: Retirement Account Withdrawals

If you withdraw money from your retirement account prior to officially retiring, that is considered taxable income, and you will receive a Form 1099-R will show the amount of the withdrawal that is taxable.

表格1099最常见的接受者之一是独立承包商或自由职业者。超过5700万美国人who reported that they freelanced in 2017, including 50% of millennials, it's a growing employment trend. In fact, trendsestimate大多数美国劳动力将在2027年开始自由职业。，其收入是使用1099s表格报告的。

当企业雇用员工时，他们通常建立一份合同，以建立薪水，福利，休假时间以及工作状况是否在或合同工作。当企业雇用独立承包商时，合同通常是较短的，基于项目的，仅建立时间表。

接下来，让我们研究企业和个人应如何填写并使用1099表格。

How to Fill Out a 1099 Form

企业所有者必须在每年年底向每位独立承包商提交1099-MISC表格，他们向600美元的付款付款。当您与独立承包商或自由职业者讨论合同时，如果您知道您将在一年中向他们支付600美元或更多的费用，请让他们填写W-9表格，以便您可以访问其纳税人身份证号码（TIN）因此，您可以在年底出于税收目的和您的业务填写1099表格。然后，您将获得填写1099表格所需的信息。

1. Order Form 1099s.

您需要从IRS订购特定表格1099，这些表格可读和可扫描。您可以在线或通过电话订购它们IRS website.

2.填写表格1099，并使用承包商和您的业务的税收信息。

使用W-9表格中的信息最初填写的承包商和您的企业自己的税收信息，填写1099表格，并使用联系信息和您的企业的联系信息和锡在Box 7中，标有“非雇员补偿”。

3. File forms with each independent contractor and the IRS.

在1月31日之前，将1099表格的副本b发送给承包商。接下来，不迟于3月31日，与IRS的表格1099的文件副本a。最后，将表格1099的复制C保留为您的记录。为您在一年中与之合作的每个独立承包商重复此过程。如果您不确定您与哪些人和企业合格为独立承包商，则可以咨询this list of guidelinesfor figuring out how many you should fill out before the deadline.

现在，您知道如何使用1099表格来支付和税收税收独立承包商和自由职业者。要了解更多信息，请阅读如何填写W-4表格下一个。

本文不构成法律建议。填写表格1099所需的步骤不同，因此您应该寻求自己的法律建议和财务顾问，以确保您遵循正确的过程。