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텍스님이 2012-02-24 15:48:04.0에 쓰신글
>작년에 어느분이 수선일을 도와 주라고 부탁을 해서 세달정도 도와 드렸었습니다
>캐쉬로 주겠다고 했는데 돈을 주실때는 개인 췍으로 남편이름으로 두시더군요
>세달정도의 수입은 1300불이 조금넘었습니다
>그런데 이틀전 텍스 보고를 끝냈는데 느닷없이 이름이란 소셜번호를 WT를
>써야한다고 자꾸 소셜번호를 달라는겁니다
>저희는 이미끝났는데 어떻게 해야할까요
>조언부탁드립니다


“작년에 어느분이 수선일을 도와 주라고 부탁을 해서 세달정도 도와 드렸었습니다.캐쉬로 주겠다고 했는데 돈을 주실때는 개인 췍으로 남편이름으로 두시더군요.세달정도의 수입은 1300불이 조금넘었습니다.그런데 이틀전 텍스 보고를 끝냈는데 느닷없이 이름이란 소셜번호를 WT를 써야한다고 자꾸 소셜번호를 달라는겁니다 저희는 이미끝났는데 어떻게 해야할까요?”----->In general,  the payer, usually issues a 1099 to your husband, a self employer/an independent contractor aslong as he paid $600 or more during the tax year in the course of his trade or business to an individual, a contractor, I mean your husband. Most often, Form W-9 is sent to your husband , a contractor, and your husband  needs to fill out Form W9 to give the payer tax ID# /SSN#;by submitting a W-9, your husband is certifying that the tax id number he is providing is correct and accurate. if your husband doesn’t give the payer his SSN#/TIN#, then the payer  is required to have backup withholding, they are notified by the IRS. This means that 28 percent of income, even self-employment income, is held from your husband’s checks at IRS order. Your payer also MUST submit both 1099 and 1096 to the IRS to report $1,300 that he paid to your husband to the IRS. However, as the payer didn’t require W9 from your husband(he gave your husband personal checks as you said),your husband needs to report his self employment income of $1,300 on his Sch C of 1040 ( I mean your husband needs to file both Sch C and Sch SE of 1040 as long as the amount on Sch SE line 4 is $400 or exceeds $400), and the payer needs to deduct the contractor labor expenses on his return, perhaps on his Sch C of 1040(for his business), as is business expenses on his tax return. So, I guess he needs your husband’s SSN# for his  accounting/taxation purposes to report(deduct his business expenses, $1,300) the income, $1,300, that he paid to your husband to the IRS or etc.