Q.IRS Form 1099 질문입니다.
작성일2020-05-21 오후 2:53:58
연방 국세청에 제가 연간 지불한 600불 이상의 지급금에 대하여 form 1099를 발행하여 IRS와 제가 지불한개인 (또는 단체)에 통보하여야 합니까.?
(집세 와 병원비 등도 form 1099 발행에 해당되는 것인지요?)
IRS website 에서는 아래와 같이 설명하고 있읍니다.
File Form 1099-MISC for each person to whom you have paid during the year:
·At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.
·At least $600 in:
·Services performed by someone who is not your employee.
·Prizes and awards.
·Other income payments.
·Medical and health care payments.
·Crop insurance proceeds.
·Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish.
Generally, the cash paid from a notional principal contract to an individual, partnership, or estate.
Payments to an attorney.
Any fishing boat proceeds.
In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.