You don’t want to draw the attention of the IRS. 然而，当你给别人付款时，如果没有提交适当的表格，你可能就会这样做.
如果你为服务付费, have an assistant who’s an independent contractor, 向代理商支付佣金, or manage property for landlords, 您需要知道什么情况触发了使用国税局相关表格的要求. Here are answers to some key questions regarding your responsibilities.
1099是什么?
A 1099 refers to IRS Form 1099. 当你(1)在一个纳税年度内(2)向非雇员的个人支付600元或以上的报酬(3)就该个人提供的服务(4)在你的贸易或业务期间，必须使用此表格. 如果这四个要素中的任何一个不适用，您就不必提交1099.
要求你在1099表上报告这些付款给国税局一种方法来确保你提交1099表的个人报告他们的收入.
作为一个2021十大正规彩票app经纪人, 你应该提交1099表格，以支付给合作经纪人的2021十大正规彩票app佣金、介绍费或其他报酬, broker-associates, 赞助销售人员. 经纪人和代理人还必须报告支付给独立承包商的持牌或无牌助理的报酬, as well as other individuals who provide services to your business.
A broker or agent must also file a 1099 when paying rent for office space, unless the rent is being paid to a real estate agent or a corporation, 如下所述.
我看到不同的1099表格. How do I know which one to use?
Use the 1099-MISC to report fees, 佣金, and other compensation that meet the four criteria stated on page 16.
Do I have to file a 1099 if I am paying a business entity? What about a partnership or sole proprietorship?
如果收到付款的一方是公司，一般不需要1099.
然而, the IRS does require a 1099 if you pay $600 or more to an attorney, regardless of the attorney’s business status.
The IRS considers partnerships, 独资企业, and other non-corporate entities to be individuals, so 1099s must be filed when these types of entities are compensated.
How do I know if a party is a corporation or an individual?
You can find out by requesting a W-9 from all parties you compensate.
什么是W-9?
A W-9 refers to IRS Form W-9. This form provides necessary information to a party who is required to file a 1099. That information includes identifying information, and it specifies whether the payee is an individual or corporation. 这是一个好主意，要求您补偿的所有各方提供W-9，以帮助您根据实体的公司或非公司状态评估是否需要提交1099，并确保您在需要提交1099时提供准确的信息.
我在哪里归档??
你必须向国税局提交表格，并提供一份表格副本给获得补偿的个人.
我什么时候报税??
通常, 1099表必须在纳税年度之后的2月或3月之前提交给国税局. 1099表格的副本必须在当年的1月31日之前寄给收款人. Check with your tax consultant or go to irs.查看当前截止日期.
作为上市经纪人, 我总是在交易结束前向产权公司提供一份佣金支付协议(CDA)，指示产权公司直接支付给我的销售人员和合作经纪人. 我还需要向我的销售人员和合作的经纪人提供1099-MISC吗?因为我从未真正收到过这笔钱?
是的. CDA仅仅是指示产权公司直接支付给其他人的钱，这些钱本来是你先支付给你的，是你来支付的. 如果在一个纳税年度内支付的金额超过600美元，让产权公司直接支付这些资金并不能免除您提交1099-MISC的要求.
I am a license holder who represents buyers. 尽管我总是在交易结束时返还一部分佣金给我的买家客户, my broker provides me a 1099-MISC for the full commission I was to receive. 对吗??
是的. 您的经纪人需要向您提供1099-MISC，以支付您所赚取的全部佣金. 你是否直接你的佣金的一部分支付给别人在收盘不影响这一要求.
When I rebate a portion of my commission to my client, 如果我的退税金额超过600美元，我是否应该向我的客户提供1099-MISC?
No. Your client is not providing a service to you, so you are not required to provide a 1099 to the buyer.
How do the 1099-MISC reporting requirements affect property managers?
A property manager must provide a 1099-MISC to a landlord for rents collected. 即使您保留部分租金作为物业管理补偿或支付服务供应商的费用，您也应申报总租金. 如果物业经理在一个纳税年度内向服务提供商支付的款项总额超过600美元，并且该服务提供商不是公司，则物业经理还必须提交1099-MISC. 即使你用收取的租金中保留的资金来补偿服务提供商，情况也是如此.
我听说房东还必须提交1099-MISC，用于房东向与出租物业相关的服务提供商支付的款项. 这是真的吗??
No. While at one time federal law required landlords to file 1099s for such payments, that law was quickly repealed after it went into effect. No such requirement currently exists.