报税季问一下各位房东,请的contractor 现金支付的维修费用是否要发1099?

s
summernoon
楼主 (北美华人网)
今年请人刷漆和换地板花了好几千,想问出租房保报税的时候deduct 这部分费用必须要发1099吗?请的老中contractor 都是给的现金,可以找要invoice 但是是很简陋的自己写的那种,这样就可以吗?还是需要要对方的税号给发1099?
b
bluethornbird
同问
x
xiaojiujie
if you treat your rental property as a trade or business, yes, you need to issue a 1099-Misc to him for the payment of 600 or more during the tax year.
s
standing7
跟帖问一下 出租屋的院子maintain也需要让劳模给1099吗?收据行不行
s
shinesee
劳模有些都没有SSN 给个啥。保留invoice就是了。超过600刀就要1099了。可惜你钱都不付了人家可以不理你不给W9
Y
YouyiM
http://www.auburnmainecpa.com/1099s-required-small-landlords/ The AICPA tried to clear up the confusion among its members with an article about 1099 requirements for rental properties and also wrote a open letter to the IRS in 2013 to express its position and request further guidance. It is the position of the AICPA that landlords only need to file form 1099 when their rental activities rise to the level of a trade or business (Porter). This means that most owners of rental properties who are not engaged in other real estate businesses do not need to file 1099 forms. In the letter, the AICPA proposes changes to the language of the form and instructions that would clarify this point.
s
shinesee
跟帖问一下 出租屋的院子maintain也需要让劳模给1099吗?收据行不行
standing7 发表于 1/23/2020 11:38:39 PM

不是劳模给你1099是你要发1099给他同时报1099给IRS。就跟雇主发你W2一样。可惜劳模都不知道有没有身份有没有SSN。一年少于600刀给这个人就不用发1099了。IRS用于防止逃税的。
c
catdog0613
正常流程是你让对方填W-9 然后你给issue 1099。但是其实你不发也没人知道 不影响你deduct 除非数额特别大,但是对方就有可能不报税
找deal
付现金还要低税。。。甘蔗没有两头甜。。。