1099-NEC 问题--用其他公司代付款,谁是payer

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lisa2014
楼主 (北美华人网)
请教大家一个问题: 如果A 和B公司是一个大老板,姐妹公司。 A公司没有营运生意了,没有营业额和收入, 但还没有关税号,还欠Contractor一些钱。 借用B公司的支票账户支付A公司的Contractor,从B公司账户直接支付给contractor, 应该哪个公司issue 1099-NEC呢? 谢谢
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peachypeach
B
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lisa2014
上面有回帖说B,能解释原因吗?但是B没有欠钱啊,是A欠的, B只是代付而已。
y
yliao
回复 3楼lisa2014的帖子
From Instructions for Forms 1099-MISC and 1099-NEC "Payments made on behalf of another person. For payments reportable under section 6041, if you make a payment on behalf of another person, who is the source of the funds, you may be responsible for filing Form 1099-NEC. You are the payor for information reporting purposes if you perform management or oversight functions in connection with the payment, or have a significant economic interest in the payment (such as a lien). For example, a bank that provides financing to a real estate developer for a construction project maintains an account from which it makes payments for services in connection with the project. The bank performs management and oversight functions over the payments and is responsible for filing information returns for payments of $600 or more paid to contractors. For more information, see Regulations section 1.6041-1(e)."
From Regulations section 1.6041-1(e): (e) Payment made on behalf of another person - (1) In general. A person that makes a payment in the course of its trade or business on behalf of another person is the payor that must make a return of information under this section with respect to that payment if the payment is described in paragraph (a) of this section and, under all the facts and circumstances, that person - (i) Performs management or oversight functions in connection with the payment (this would exclude, for example, a person who performs mere administrative or ministerial functions such as writing checks at another's direction); or (ii) Has a significant economic interest in the payment (i.e., an economic interest that would be compromised if the payment were not made, such as by creation of a mechanic's lien on property to which the payment relates, or a loss of collateral). (2) Determination of payor obligated to report. If two or more persons meet the requirements for making a return of information with respect to a payment, as set forth in paragraph (e)(1) of this section, the person obligated to report the payment is the person closest in the chain to the payee, unless the parties agree in writing that one of the other parties meeting the requirements set forth in paragraph (e)(1) of this section will report the payment. (3) Special rule for payment by employee to employer. Notwithstanding the provisions of paragraph (e)(1) of this section, an employee acting in the course of his employment who makes a payment to his employer on behalf of another person is not required to make a return of information with respect to that payment. (4) Optional method to report. A person that makes a payment on behalf of another person but is not required to make an information return under paragraph (e)(1) of this section may elect to do so pursuant to the procedures established by the Commissioner. See, e.g., Rev. Proc. 84-33 (1984-1 C.B. 502) (optional method for a paying agent to report and deposit amounts withheld for payors under the statutory provisions of backup withholding) (see § 601.601(d)(2) of this chapter).
https://www.law.cornell.edu/cfr/text/26/1.6041-1#:~:text=If%20two%20or%20more%20persons,one%20of%20the%20other%20parties
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lisa2014
谢谢Yliao回帖,那确认是B公司issue 1099-NeC了。差点今天在file错了。
p
peachypeach
回复 3楼lisa2014的帖子
跟谁欠钱没关系 谁出钱谁出表