Kukho iintlobo zeeNkcazo zeNgeniso phantsi koKhuseleko lokuGcina
Irhafu yengeniso ye-Federal inokugcinwa kwinqanaba elincinci lama-28% kule mivuzo elandelayo:
- Inzala,
- Izahlulo ,
- Uhlahlo lwabelo,
- Iintente,
- Imveli,
- Iikhomishini kunye neentlawulo ezihlawulwe kwiikontraki ezizimeleyo
- Iintlawulo ezivela kubathengi kwisitokhwe kunye nokuthengiswa kwebhanki,
- Iintlawulo ezivela kubaqhubi beenqanawa zokuloba.
Ngubani okhutshelwe kwi-Backup Ukubamba?
Abemi baseUnited States kunye nabahlali abahlala kuzo baya kukhutshwa kwi-backup yokubambelela ukuba:
- Ukwazisa ngokufanelekileyo igama lakho kunye nenombolo yoKhuseleko lweNtlalo kumntu ohlawulayo usebenzisa Ifomu W-9 , kwaye loo ngcaciso ifana neerekhodi ze-IRS, kwaye
- Awunakwazisi nge-IRS ukuba ulawulwa yinkxaso yokulondoloza.
Xa i-IRS ifuna i-Backup Ukubamba?
I-IRS idinga ukuba amashishini kunye namaziko emali abambelele kwi-28% yeentlobo zengeniso ekhankanywe ngasentla njengoko kugcinwa ukugcinwa kwe-backup xa:
- "Awuyi kunika umhlawuli wakho i-TIN [inombolo yesazisi yomhlawuli werhafu] ngendlela efunekayo.
- I-IRS yazisa umhlawuli ukuba i-TIN oyinike yona ayilunganga.
- "I-IRS yazisa umhlawuli ukuba uqale ukugodla inzala okanye izabelo ngenxa yokuba uye wabhawula inzala okanye izabelo kwimbuyekezo yakho yerhafu yengeniso. I-IRS iya kwenza oku kuphela emva kokuba ithumele ezine izaziso ngaphezu kweentsuku ezingama-120.
- "Ukwahluleka ukuqinisekisile ukuba awukho phantsi kokulondoloza ukugcinwa kwezinto ezingabonakaliyo kwimivuzo kunye negalelo." (kwi-Topic 307, i-Backup Ukubamba)
Indlela Yokukhusela Ukugcinwa Kokugcinwa Kwemvume
Ukugcinwa kokulondoloza ngenxa yegama elingalunganga okanye i-TIN kwiFomu W-9:
Ukulondoloza ukugcinwa kwemali kunokuthintelwa ngokubonelela umhlawuli weholo kunye nenombolo yakho yokuchongwa yerhafu efanelekileyo (TIN) kunye negama kwiFomu W-9 kwaye uqinisekisa ukuba awukho phantsi kokubamba ukugcina.
Ukuba igama kunye ne-TIN enikezelwe kwiFomu W-9 ayifani neengxelo ze-IRS, i-IRS ingathumela isaziso (ebizwa ngokuba ngu "B" isaziso) kumhlawuli werhafu ekubaxwayisa ukuba i-TIN ayifani neengxelo ze-IRS. Umhlawuli wemivuzo uya kuthumela ikopi ye-"B" isaziso kummkeli wemali engenayo. "Ukuba ufumana isaziso 'B' kumntu ohlawulayo, ukukwazisa ukuba i-TIN oyinike yona ayilungile, ngokuqhelekileyo unokuthintela ukugcinwa kwe-backup kokubamba okanye ukuyeka ukugcinwa kwe-backup xa uqalise ngokunika umhlawuli igama lakho elichanekileyo kunye ne-TIN. kufuneka uqinisekise ukuba i-TIN oyinike yona ilungile. "
Ngamanye amaxesha, nangona kunjalo, igama kunye ne-TIN ngeke kusetyenziswe iirekhodi ze-IRS, apho imeko i-IRS iya kuthumela isaziso sesibini "B" kumhlawuli wemivuzo, kwaye umhlawuli weholo uya kuthumela ikopi yale "B" isaziso kummkeli we ngeniso. "Ukuba ufumana isaziso sesibini 'B' kumntu ohlawulayo, kuya kufuneka unikezele umhlawuli ngokuqinisekisa kwe-TIN yakho kwi-Administration Security Administration okanye i-IRS." (kwi-Topic 307, i-Backup Ukubamba)
- Ukuze ufunde kabanzi malunga nezaziso ezithunyelwe kubaqeshi, jonga i-article kaJean Murray kwi-Backup Aholding Notices.
Ukugcinwa kokugcinwa kwemali ngenxa yokufunyanwa kwangeniso kweengxelo okanye igalelo:
I-IRS ngamanye amaxesha iya kufuna ukuba i-backup ibambelele kwingeniso yenzalo kunye nezihlawulelo ukuba umhlawuli-ntlawulo sele echazwe ngenani lemali engenayo inzuzo okanye inzuzo yerhafu kwimbuyekezo yabo yentela. Kwiimeko ezinjalo, i-IRS iya kwazisa umrhafi ngeposi "ezine izaziso okungenani iintsuku ezingama-120" ukuze uqaphele umhlawuli-ntlawulo wecala lokulondoloza inzuzo (kwi-Topic 307, i-Backup Holdings).
Inkqubo yokulungisa le meko iboniswe yi-IRS kwi- 505 yoLuntu, ukuThengiswa kweRhafu kunye neRhafu eMali, njengendlela elandelayo:
"Ukuba ukwaziswa ukuba unikezele inzala okanye igalelo, kufuneka ucele kwaye ufumane isigqibo esivela kwi-IRS ukukhusela ukugcinwa kwe-backup ukususela ekuqaleni okanye ukuyeka ukugcinwa kwe-backup xa uqalisile. Isicelo sakho kufuneka sibonise ukuba ubuncinane kwezi zinto zilandelayo imeko zi sebenza.
- "Akukho nto ingabonakaliyo.
- "Unayo imbambano ephilileyo kunye ne-IRS malunga nokuba kwenzeke ukuba kwenziwe ingxelo.
- "Ukugcinwa kokubambelela kubangele okanye kubangele ubunzima obungabalulekanga, kwaye akunakwenzeka ukuba uya kubhala inzala kunye negalelo kwixesha elizayo.
- "Ulungisile ukuhlawulwa kwangaphambili ngokufaka ifayile yangaphambili xa ungazange ufake ifayile enye, okanye ngokufakela ukubuyiswa okutshintshileyo, nangokuhlawula zonke iirhafu, izigwebo kunye nomdla ngenxa yenoma yintoni inzuzo engabonakaliyo okanye iintlawulo zentlawulo.
"Ukuba i-IRS inquma ukuba ukugcinwa kwe-backup yokubamba kufuneka kume, kuya kukunika isitifiketi kwaye iza kwazisa abahlawuli abathunyelwe izaziso ngaphambili." (ukususela kwiNgxelo ye-505, ukuGcinwa kweRhafu kunye neRhafu eqikelelweyo)
Indlela yokubuyisela iNani leCape yokuGcina
Naliphina irhafu yengxowa efunyenweyo evela kwingeniso yakho ngenxa yokulondoloza ukugcinwa kwemali iya kubikwa kuwe kunye ne-IRS usebenzisa ifom ye-Form 1099 efanelekileyo (njenge-1099-INT ngenzuzo yengeniso ). Uya kuthi ke ubhengeze imali ekubanjelwe kuyo xa ufaka irhafu yakho yentlawulo.