Kune Ipo Mitemo Inowanikwa Panoenderana neBackup Withholding
Mutero weHurumende huripo unogona kuvharirwa patafura yakawanda ye 28% pamhando inotevera yekuwana:
- Kufarira,
- Zvikamu ,
- Patronage dividends,
- Rents,
- Zvikwereti,
- Komisheni uye mari inobhadharwa kune makambani akatsigira,
- Maripo kubva kune vatengesi vari muchikwata uye kushambadzira kwezvisungo,
- Kubhadhara kubva kune hove chikepe.
Ndiani Akasunungurwa Kubva Backup Withholding?
Vagari veUnited States uye vagari vemo vanogara kune imwe nyika vacharegererwa kusachengetedza neholding kana:
- Iwe unofanirwa kuudza zita rako uye Nhamba yeNyika Yakachengeteka kune mubhadhari uchishandisa Form W-9 , uye iyo ruzivo inofanirana neRS records, uye
- Iwe hauna kuziviswa ne IRS kuti uri pasi pekugadzirisa kuchengetedza kubvisa.
IRS Inoda Rini Kuchengetedza?
IRS inoda kuti mabhizimusi uye masangano ezvemari vadzivise 28% yemhando yemari inotaurwa pamusoro apa sekuchengetedza kubvisa kana:
- "Iwe hausi kupa mubhadhari wako TIN [nhamba yekuzivikanwa yemubhadhara] nenzira inodiwa.
- "IRS inozivisa mubhadharo iyo TIN yawakapa haina kunaka.
- "IRS inozivisa mubhadharo kutanga kutora chikwereti kana zvikwereti nokuti iwe wakatora chikwereti kana chikamu pamutero wako wekubhadhara. IRS ichaita izvi bedzi kana yakutumai maziso mana kupfuura mazuva makumi maviri nemazuva.
- "Iwe unokundikana kuratidza kuti hausi pasi pekuchengetedza kubhadhara kubhadharwa kwezvinodiwa zvezvibereko uye zvikamu." (kubva kune Tax Taxic 307, Backup Withholding)
Nzira Yokudzivirira Sei Kuchengetedza?
Backup neholding nekuda kwezita risina kururama kana TIN paFomu W-9:
Kuchengetedza kubvisa zvinogona kudzivirirwa nekupa mubhadhari wemari pamwe nemubhadhari wako wakakwana wekubhadhara mutero (TIN) uye zita paFomu W-9 uye kuvimbisa kuti hausi pasi pekuchengetedza kubhadhara.
Kana zita uye TIN iripo paFomu W-9 hazvifananidzi marekodhi e IRS, IRS inogona kutumira chiziviso (chinonzi "B" chiziviso) kumubhadhari wemari inenge ichivashandisa kuti TIN haina kufanana nemabhuku eRS. Mubhadharo wemari inotora inotumira kopi ye "B" chiziviso kumubatsiri wemari. "Kana iwe ukagamuchira 'B' chekucherechedza kubva kumubhadhari, achikuudza kuti TIN yawakapa haina kururama, unowanzogona kudzivirira kuchengetedza kubvisa kubvisa kana kutomesa kuchengetedza kusachengetedza kana ikatanga nokupa mubhadhari zita rako rakarurama neTIN. anofanira kusimbisa kuti TIN iwe unopa yakarurama. "
Dzimwe nguva, asi zita racho neTIN zvichange zvisingafanani nemabhuku e IRS, iyo iyo iyo IRS inotumira chipiri chechipiri "B" kune mubhadharo wemari, uye mubhadharo wemari inotora anotumira kopi ye "B" yeziso kune wakagamuchira mari. "Kana ukagamuchira chechipiri 'B' kubva kune uyo anopa chikwereti, iwe uchada kupa mubhadharo nekuongorora kweTIN yako kubva ku Social Security Administration kana IRS." (kubva kune Tax Taxic 307, Backup Withholding)
- Kuti udzidze zvakawanda pamusoro pezvizivo zvakatumirwa kune vashandi, ona chinyorwa chaJean Murray pamusoro peBackup Holdings Notices.
Backup neholding nekuda kwezvakaitika zvisati zvataurwa kana zvikwereti:
I IRS dzimwe nguva inoda kubhadharwa kuchengetedza mari yezviwanikwa uye zvikamu kana mubhadhadzi wekare akambotaurirwa mutengo wekuwana mari kana chikamu chemari pamutero wavo wekudzokera. Mumamiriro ezvinhu akadaro, IRS ichazivisa musayiridzi nekutumira "maziso mana pamusoro pezuva remazuva makumi maviri nemaviri" kutarisa mubhadhadzi wekusasa kubvisa neholding (kubva Tax Taxic 307, Backup Withholding).
Nzira yekugadzirisa iyi mamiriro aya inotsanangurwa ne IRS muPamusoro 505, Mutero Wechipatara uye Inofungidzirwa Mitero, sezvinotevera:
"Kana iwe wakamboudzwa kuti iwe unofanirwa kubhadhara chikwereti kana zvikwereti, unofanirwa kukumbira uye kugamuchira kutemerwa kubva ku IRS kuchengetedza kuchengetedza kuchengetedza kubvisa kubva pakutanga kana kumisa kuchengetedza kusachengetedza kana yatangotanga Chikumbiro chako chinofanira kuratidza kuti pane chimwe chezvinhu zvinotevera mamiriro ezvinhu anoshandiswa.
- "Hapana kupomerwa kunoitika kwakaitika.
- "Iwe unofanirana nharo yakasimba ne IRS pamusoro pekunge kuve nekutaurirana kunenge kuchiitika.
- "Kuchengetedza kubvisa kunokonzera kana kukonzera matambudziko asina kukodzera, uye hazvigone kuti iwe hauzoregi kufarira uye zvikamu munguva yemberi.
- "Iwe wakaruramisa kunyoresa kwekunyoresa nekudhinda kudzoka kwepakutanga kana iwe usina kumboisa faira imwe, kana nokuisa kudhindwa kunoshandiswa, uye nokubhadhara mitero, zvikwereti, uye chikwereti chakanaka nokuda kwechimwe chikwereti chisingatauri kana chikwereti chezvikwereti.
"Kana IRS ichiona kuti kuchengetedza kubvisa mari inofanira kumira, ichakupa chiyeuchidzo uye ichazivisa avo vanobhadhara avo vakatumirwa maziso kare." (kubva kuPublication 505, Mutero Wemari uye Inofungirwa Mutero)
Nzira Yokuwana Nayo Nhamba yeBackup Inholding
Chero mari yemutero inobhadharwa kubva pane zvamunowana pamusana pokuchengetedza kubhadhara ichaudzwa kwauri uye ku IRS uchishandisa Fomu 1099 yakakodzera (yakadai se1099-INT yemari inowanikwa ). Iwe ungadai uchitaura kuti mari yekuregererwa paunoshandisa mutero wako wekudzokera.