1099 받습니다.. - ASK미국 - 미주중앙일보

T**612**** 님 답변 답변일 3/31/2012 1:04:58 PM

“이럴때 내년 세금보고때 w-2 는 미리 세금을 냈지만 1099은 원천징수를 안하였기에 세금을 내야할땐데 대략 얼마정도를 내야할까요?”--->Correct.Then, as an IS, you need to file Sch C of 1040 as long as the amount online 29/31 on Sch C is $400 or exceeds $400 and aslo need to pay self employment taxes as long as the amount on Sch SE line 4 is ALSO $400 or exceeds $400;SECA tax, Self-employment tax,is a tax consisting of Social Security and Medicare taxes primarily for individuals who work for themselves. It is similar to the Social Security and Medicare taxes withheld from the pay of most wage earners. The 2010 Tax Relief Act reduced the self-employment tax by 2% for self-employment income earned in calendar year 2011. The self-employment tax rate for self-employment income earned in calendar year 2011 is 13.3% (10.4% for Social Security and 2.9% for Medicare). The Temporary Payroll Tax Cut Continuation Act of 2011 extended the self-employment tax reduction of 2% for calendar year 2012 so the rates for 2011 remain in effect for 2012. For self-employment income earned in 2010, the self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance). ALSO, If you are filing as a sole proprietor and/or a self-employed individual, you generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return.However, you do not have to pay estimated tax for the current year if you had no tax liability for the prior year ;you were a U.S. citizen or resident for the whole year ;your prior tax year covered a 12 month period.

T**612**** 님 답변 답변일 3/31/2012 1:05:06 PM

“그리고 직장이 밤청소를 하는 회사인데, 만약 공제를 받으려면 어떤 어떤것으로
공제가 될까요? (예를들어 차량 마일리지)그리고 연료비가 공제 대상이라면 어떻게 공제를 받을수 있는지요?”--->OK, basically, whether you travel hundreds of miles each week or run occasional office errands, miles driven while in service of your employer are tax deductible. The key to claiming your business mileage deduction is organization and good record keeping. If you are ever audited, having adequate records helps you to justify your deduction claim. The amount you are allowed to claim on your taxes changes annually. The IRS sets a standard mileage rate for various types of activities. You may qualify for a deduction under more than one category. As of 2011, the standard mileage rate for business miles is 51 cents per mile.Yourmileage deductions cover the cost of wear and tear on your vehicle. For that reason, actual costs and mileage cannot be deducted together. If your employer reimburses your vehicle costs or mileage, you are not able to claim an additional deduction. Keep track of your business mileage using a mileage log. The IRS allows you to choose between a standard mileage rate deduction and actual expenses. You who drives a vehicle for both personal and business purposes may only include the miles driven or expenses incurred for business purposes. To use either method, you must keep records. This includes gas receipts and odometer readings. People have the option of using either method; therefore, most people calculate the amount both ways and choose the method with the higher total.
“그리고 1099은 3개월에 한번씩 미리 세금을 납부해야 벌금을 물지 않는다고 하는데 이정도 금액도 미리 세금 납부를 해야 되는지요?”---> As described above, If you are filing as a sole proprietor and/or a self-employed individual, you generally have to make estimated tax payments if you expect to owe tax of $1,000 or more when you file your return.However, you do not have to pay estimated tax for the current year if you had no tax liability for the prior year ;you were a U.S. citizen or resident for the whole year ;your prior tax year covered a 12 month period.

에드워드 김 님 답변 [머니/재테크] 답변일 3/30/2012 12:27:00 PM

미성년 자녀 두명을 부양하는 부모는 이 정도 소득이면 미리 세금을 납부할 필요가 없습니다.

Estimated tax를 내는 경우는 세금보고에서 각종 withholding과 credit을 공제하고도 tax liability가 $1,000이 넘어가는 경우입니다.

마일리지 청구를 위하여 차량운행일지는 매일매일 기록하세요
다녀온 곳과 목적 그리고 그때그때마다 자동차 계기판에 나타난 마일리지를 기록하세요.

실재비용을 청구하려면 비용이 발생할 때마다 각종 차량비용 영수증을 다 보관하세요. 업무상 사용된 비용만 청구할 수 있습니다.

에드워드 김 [머니/재테크>세금/세무]

직업 공인회계사

이메일 edwardkimcpa@gmail.com

전화 213-384-1182

전문가 프로필 보기

[머니/재테크] 상담 글 질문에 공감하시면 '나도 궁금해요'버튼을 눌러주세요.

Q.1099 받습니다..

회원 답변글

머니/재테크 분야 질문 더보기 +

추천전문가 전문가 리스트+

인기 상담글

ASK미국 공지 더보기 +

미국생활 TIP 더보기 +