读解1099-MISC# ebiz - 电子商务
d*h
1 楼
虽然这里成千上万的人在做ebiz,好像没几个懂tax的,我今晚研究了一下,希望能抛
砖引玉。
A:神医bill pay护士,神医需要给护士发1099么?
Q:不需要。1099-MISC只用于rent, services类的,也就是几乎100%利润的才需要射
1099.
我在网上找了一些链接作为reference,有些是官方的,有些是来自tax expert:
官网链接:
http://www.irs.gov/formspubs/article/0,,id=232571,00.html
这里有两个pdf文档,一个是Form 1099-MISC,一个是Instructions for Form 1099-
MISC。重点看Instructions。
这个是2004年的讨论,那个时候是不需要射1099的:
http://www.bankrate.com/brm/itax/tax_adviser/20040602a1.asp
2010年obama的health care bill想让所有的business或者个人向一年内累计大于600刀
的支付对象都发1099,从Jan 2012开始实施。这就意味着像coin dealer一年可能要发
几万张1099出去。
这里是相关讨论:
http://www.entrepreneur.com/article/207404
2011年国会的人自己也感觉这样太傻逼了,然后就出了一个"The Small Business
Paperwork Mandate Elimination Act" 把health care bill给改了。是由Dan Lungren
牵头搞的:
http://lungren.house.gov/index.html
http://www.youtube.com/watch?v=H4mpct4hRSs&feature=youtube_gdat
act:
http://www.opencongress.org/bill/112-h4/show
最终神医护士们都躲过了一劫。
博导提到了$5000 for resale, 这个应该是安利(货源提供者)这种公司给老鼠会成员
发,或者想主动报税的绿卡护士(货源提供者)给神医发(如果神医不是个人,而是实
体店,也不用发),而不是神医给护士发。这一点我不是特别有把握,希望更懂的人能
点拨一下。
“Box 9. Payer Made Direct Sales of $5,000 or More” 只用涂checkbox,不用写
数额。从这点上来看,irs对这个并不是很在意,只是想提醒那些个体reseller别忘了
纳税。
update:
我花了点钱,问了一个CPA,这里是他的回答:
"I agree the instructions for Box 9 are somewhat confusing. The actual intent is to indicate that a person
receiving non-employee compensation from you (for example commissions) also acts as a "buy-sell" agent or
independent sales representative. For instance, if the individual to whom you sold the equipment were to also
receive compensation from you in the form of consultant fees or commissions, you would indicate the gross
amount of such compensation in Box 7, and enter an "X" in box 9. This would provide support for his
deduction of "cost of goods sold" against these gross amounts. The bottom line is that if your only
transactions with this individual was the sale of merchandise for resale, there is no reporting requirement."
最后,如果感觉有用,给我发几个包子吧,thanks。
最后,如果感觉有用,给我发几个包子吧,thanks。
最后,如果感觉有用,给我发几个包子吧,thanks。
砖引玉。
A:神医bill pay护士,神医需要给护士发1099么?
Q:不需要。1099-MISC只用于rent, services类的,也就是几乎100%利润的才需要射
1099.
我在网上找了一些链接作为reference,有些是官方的,有些是来自tax expert:
官网链接:
http://www.irs.gov/formspubs/article/0,,id=232571,00.html
这里有两个pdf文档,一个是Form 1099-MISC,一个是Instructions for Form 1099-
MISC。重点看Instructions。
这个是2004年的讨论,那个时候是不需要射1099的:
http://www.bankrate.com/brm/itax/tax_adviser/20040602a1.asp
2010年obama的health care bill想让所有的business或者个人向一年内累计大于600刀
的支付对象都发1099,从Jan 2012开始实施。这就意味着像coin dealer一年可能要发
几万张1099出去。
这里是相关讨论:
http://www.entrepreneur.com/article/207404
2011年国会的人自己也感觉这样太傻逼了,然后就出了一个"The Small Business
Paperwork Mandate Elimination Act" 把health care bill给改了。是由Dan Lungren
牵头搞的:
http://lungren.house.gov/index.html
http://www.youtube.com/watch?v=H4mpct4hRSs&feature=youtube_gdat
act:
http://www.opencongress.org/bill/112-h4/show
最终神医护士们都躲过了一劫。
博导提到了$5000 for resale, 这个应该是安利(货源提供者)这种公司给老鼠会成员
发,或者想主动报税的绿卡护士(货源提供者)给神医发(如果神医不是个人,而是实
体店,也不用发),而不是神医给护士发。这一点我不是特别有把握,希望更懂的人能
点拨一下。
“Box 9. Payer Made Direct Sales of $5,000 or More” 只用涂checkbox,不用写
数额。从这点上来看,irs对这个并不是很在意,只是想提醒那些个体reseller别忘了
纳税。
update:
我花了点钱,问了一个CPA,这里是他的回答:
"I agree the instructions for Box 9 are somewhat confusing. The actual intent is to indicate that a person
receiving non-employee compensation from you (for example commissions) also acts as a "buy-sell" agent or
independent sales representative. For instance, if the individual to whom you sold the equipment were to also
receive compensation from you in the form of consultant fees or commissions, you would indicate the gross
amount of such compensation in Box 7, and enter an "X" in box 9. This would provide support for his
deduction of "cost of goods sold" against these gross amounts. The bottom line is that if your only
transactions with this individual was the sale of merchandise for resale, there is no reporting requirement."
最后,如果感觉有用,给我发几个包子吧,thanks。
最后,如果感觉有用,给我发几个包子吧,thanks。
最后,如果感觉有用,给我发几个包子吧,thanks。