I-Airbnb ikhipha izinhlobo eziningana zamadokhumenti entela yase-US yemali engenayo/emininingwaneni ngonyaka. Uhlobo lwedokhumenti ongase uyithole luxhomeke enkokhelweni oyitholayo ngenkundla yethu.
Phawula: Ungase uthole uhlobo olungaphezu kolulodwa lwedokhumenti, kodwa luzobika izinhlobo ezihlukahlukene zokukhokha.
Leli thebula linikeza isifinyezo esisheshayo samadokhumenti entela ahlukahlukene akhishwa yi-Airbnb. Ukuze uthole imininingwane eyengeziwe, sicela uhlole izigaba ezifanele kuleli khasi.
Uhlobo lwedokhumenti | Uhlobo lokukhokha | Umkhawulo wenkokhelo | Idokhumenti iyatholakala ngo- |
1099-K | Ababungazi be-Airbnb noma ababungazi abangabasizi abayizakhamuzi zase-US noma abakhokha intela e-US abanokubhukha, okokuzithokozisa, noma amathranzekshini amasevisi | Okungaphezu kuka-$20,000 ekuthengeni okukhulu nokuthengiselana kokukhokha okungaphezu kuka-200 ngo-2025 | January 31 kulandela unyaka wekhalenda obikwayo |
1099-MISC | Ababungazi noma abasizi abayizakhamuzi zase-US noma izakhamuzi zentela zase-US futhi bathole enye imali engenayo efana namabhonasi, imiklomelo, izikhuthazo, izixazululo ezixazululiwe ze-Airbnb, nezinye izinkokhelo ezihlukile | $ 600 noma ngaphezulu phakathi nonyaka wekhalenda | January 31 kulandela unyaka wekhalenda obikwayo |
1099-NEC | Abahlinzeki besevisi ye-Airbnb kuhlanganise nabathwebuli bezithombe, abahumushi, nabanye abahlinzeki besevisi abayizakhamuzi zase-US noma izakhamuzi zentela zase-US | $ 600 noma ngaphezulu phakathi nonyaka wekhalenda | January 31 kulandela unyaka wekhalenda obikwayo |
Ifomu 1042-S | Ababungazi abangebona abase-US abanikeze ifomu le-W-8 futhi bathole izinkokhelo ezivela emithonjeni yase-US | $1 noma ngaphezulu | March 15 kulandela unyaka wekhalenda obikwayo |
Phawula: Kusukela ngonyaka wentela ka-2026, umkhawulo wokubika weFomu 1099-MISC neFomu 1099-NEC uzonyuka ube ngu-$2,000, kusukela ku-$600 ngo-2025. Lolu shintsho luyalelwe yi-One Big Beautiful Bill Act. Ngemva kwalokhu kwanda, umkhawulo uzoshintshwa ngokuqhubekayo ngenxa yamandla emali kusukela ngo-2027, ngokusekelwe eziqondisweni ezilandelayo.
Ifomu 1099-K libika amathranzekshini enkokhelo ephelele aphroseswe egameni lakho yi-Airbnb. NjengeNhlangano Yokuhlala Kwenkampane Eseceleni (TPSO), i-Airbnb idingwa yi-Internal Revenue Service (IRS) neziphathimandla zentela zesifundazwe ukuba zikhiphe i-Form 1099-K kubabungazi bezakhamuzi zase-US noma abahlali bentela base-US abahlangabezana nemikhawulo yokubika engu-1099-K.
Ungafunda okwengeziwe ngokubika kwentela kwase-US kwababungazi nokubikwa kwentela kwase-US kwabasizi. Ungaphinde uhlole Imibuzo Evame Ukubuzwa Yentela.
Ngemva kokudlula kwe-One Big Beautiful Bill Act (OBBBA), umkhawulo wokuqala wombiko we-Federal 1099-K ubuyiselwe unomphela, okusho ukuthi izinhlangano zokuxazulula zezinkampani zangaphandle, okuhlanganisa i-Airbnb, manje zidingeka kuphela ukuba zikhiphe iFomu 1099-K uma ingqikithi yemali engenayo yomsebenzisi idlula u-$20,000 FUTHI zinokuthengiselana okungaphezu kuka-200 onyakeni wekhalenda. Nokho, umsebenzisi usengase athole iFomu 1099-K ngisho noma engahlangabezani naleli nani eliyisilinganiso sikahulumeni uma isifundazwe sakhe sinezimfuneko zokubika eziphansi noma uma izintela ezigodliwe zikahulumeni sezivele zikhishiwe futhi zithunyelwe ku-IRS.
Uma uhlangabezana nezimfuneko zokubika intela yase-US ngonyaka wentela, kufanele uthole ifomu lakho lentela eposini futhi/noma ulithole esigabeni sezintela se-akhawunti yakho kungakedluli u-January 31 ngemva konyaka wekhalenda okufanele ubikwe ngawo.
Ngonyaka wekhalenda ka-2025, uzonikezwa iFomu 1099-K uma uhlangabezana nomunye noma ngaphezulu kwale mibandela elandelayo yokubika ye-IRS:
Izifundazwe/izifunda ezilandelayo zinemikhawulo ephansi ehlukile: i-Arkansas, Isifunda sase-Columbia, i-Illinois, i-New Jersey, i-Maryland, i-Massachusetts, i-Montana, i-Vermont, ne-Virginia. Uma uhlangabezana nomkhawulo kahulumeni kodwa hhayi Umkhawulo Kahulumeni we-IRS, i-1099-K izofakwa kuphela esifundazweni sakho. Lolu hlu lungase lushintshe.
Ukuthengiselana nokukhokha okukhulu: Ifomu le-1099-K libika ukuthengiselana okukhulu kokukhokha okuphroseswe egameni lakho ngenkundla ye-Airbnb. Amanani abikiwe amelela inani eliphelele lokubhukha (okuhlanganisa izintela ze-Airbnb/izimali ze-Airbnb + noma yiziphi izimali zokuhlanza/ukudlula ezinteleni, ositshele ukuthi siqoqe futhi sikukhokhele + noma yikuphi ukukhokhelwa kombungazi ongumsizi, uma kusebenza) kanye nezinkokhelo zeSixazululo ezitholwe ezivakashini.
Amanani abikwa ngaphambi kokudonswa kwezimali/amakhomishini e-Airbnb. Izingqikithi azilungisi izinguquko zokubhukha nokukhansela okwenziwe ngemva kokungena kwesivakashi. Ukukhokhelwa okwabelwana ngakho nabasizi ngesici sokukhokhelwa kombungazi ongumsizi ngeke kuthinte inani elizobikwa kumnikazi wendlu ngezinjongo zokubika imininingwane yentela; Ifomu lombungazi 1099-K lizohlanganisa inani eliphelele lokubhukha.
Situsa ukuthi uthintane nochwepheshe wentela ukuze uqonde ukuthi ungayibika kanjani i-1099-K yakho ekubuyeni kwentela yakho kanye nanoma yikuphi ukudonswa okungenzeka kutholakale kuwe.
Isibonelo
| $ 500 |
| $ 90 |
| $ 10 |
= Ingqikithi engu-1099-K Ibikwe Umbungazi | $ 600 |
| -$ 18 |
| -$ 114.40 |
= Ukukhokhelwa Okunembile ukuze ubungaze | $ 467.60 |
Ukuthengiselana kokukhokha: I-1099-K ifomu ibika ukuthengiselana kokukhokha okuphroseswe egameni lakho ngenkundla ye-Airbnb. Amanani abikiwe amelela inani olithole njengoba kuchazwe umnikazi wendlu.
Izingqikithi azilungisi izinguquko zokubhukha nokukhansela okwenziwe ngemva kokungena kwesivakashi. Situsa ukuthi uthintane nochwepheshe wentela ukuze uqonde ukuthi ungayibika kanjani i-1099-K yakho ekubuyeni kwentela yakho kanye nanoma yikuphi ukudonswa okungenzeka kutholakale kuwe.
Uma intela yemali engenayo kahulumeni igodliwe, ingqikithi yenani eligodliwe kuwe enyakeni yekhalenda elihlonishwayo izobikwa ku-Bhokisi 4. Sigodla kuphela izintela zeholo likahulumeni uma sinquma ukuthi ngokomthetho kudingeka senze kanjalo ngaphansi kwemithetho yentela yase-US esebenzayo. Izizathu ezivamile kufanele sigodle izintela zemali yombuso yilezi:
Funda kabanzi nge-US Tax Withholdings.
Uma unama-akhawunti amaningi e-Airbnb esebenzisa inombolo efanayo kamazisi wentela, amanani okuthengiselana kanye nezingqikithi zokubhukha zihlanganisiwe ukuze zinqunywe ukunquma ukuthi uyahlangana yini ne-IRS zombuso kanye/noma izibundu zokubika zikahulumeni.
Uma uhlangabezana nezimfuneko zokubika ngemva kokuhlanganisa yonke ingqikithi ye-akhawunti yakho, uzokhishwa Ifomu 1099-K nge-akhawunti ngayinye onayo. Ngokwesibonelo, uma unama-akhawunti amane, uzothola i-Form 1099-Ks emine ehlukene.
Ifomu lakho 1099-K lizobikwa ngokuvumelana nefomu lentela elabelwe indlela yokukhokhelwa. Ifomu elilodwa kuphela lentela elingahlotshaniswa nendlela eyodwa yokukhokhelwa. Ukubika ukufaneleka kunqunywa ngokubheka ifomu ngalinye lentela nenombolo kamazisi wentela.
Uma umbungazi esethe ukukhokhelwa komsizi, umsizi(ababungazi) uzofaka imininingwane yakhe yomkhokhi wentela futhi uzothola eyakhe Ifomu 1099 ngaphakathi kwe-akhawunti yakhe ye-Airbnb.
Sebenzisa Isifinyezo Sakho Seholo kanye/noma Umlando Wemali Engenayo Nephumayo ku-akhawunti yakho ukukusiza ulungise Ifomu lakho 1099-K.
Uma kunezinguquko ezingezinhle, kuzodingeka uzikhiphe njengoba iFomu 1099-K ibika imali engenayo ngaphambi kwezinguquko. Amanye amakholomu, okuhlanganisa Inani Lokuhlanza/Imali Yokuphatha/Izintela Zokuhlala, angamanani afakiwe futhi, uma kubikwa, asevele efakiwe njengengxenye yenani leNani. Izintela zokuhlala eziqoqwe futhi zithunyelwe yi-Airbnb azicatshangelwa enanini lakho eliphelele.
Qaphela:
Ifomu 1099-MISC iyidokhumenti yentela i-Airbnb ikhipha ababungazi bezakhamuzi zase-US/abahlali bentela noma Abasizi abathola enye imali engenayo ebukwayo evela ku-Airbnb. Ngokuvamile, leli fomu lizobika izinkokhelo zephromoshini, amabhonasi, imiklomelo, izikhuthazo, nezinkokhelo zokuxazulula ezixazululiwe ze-Airbnb ezibhekwa njengezinkokhelo ezibikwayo futhi ezingafakiwe ku-Form 1099-K kanye/noma kwiFomu 1099-NEC.
Qaphela: Uma isigaba sakho sentela siyi-C noma i-S Corporation (kuhlanganise ne-LLC ehlelwe njenge-C noma i-S Corporation) njengoba kuboniswe kufomu lakho le-W-9, ungase ukhululwe ekutholeni idokhumenti leFomu 1099-MISC.
Ifomu 1099-NEC iyidokhumenti yentela Izinkinga ze-Airbnb kubahlinzeki besevisi yezakhamuzi zase-US, njengabathwebuli bezithombe, abahumushi, nomsizi, abakhokhelwa u- $ 600 noma ngaphezulu (ngokuhlanganisa) phakathi nonyaka wekhalenda. Amanani kuleli fomu abikwa ngaphambi kokukhishwa kwezindleko zesevisi ye-Airbnb (njengoba kusebenza).
Qaphela: Uma isigaba sakho sentela siyi-C noma i-S Corporation (kuhlanganise ne-LLC ehlelwe njenge-C noma i-S Corporation) njengoba kuboniswe kufomu lakho le-W-9, ungase ukhululwe ekutholeni idokhumenti leFomu 1099-NEC.
Uma ungewona uMbungazi we-Airbnb futhi unikeza amasevisi e-Airbnb kodwa ususayinwe isivumelwano nomthengisi oyinkampani yangaphandle, idokhumenti yakho yentela izokhishwa yilowo mthengisi oyinkampani yangaphandle. Uhlobo lwedokhumenti oyithola kulelo bantu abaseceleni luzoxhomeka esigabeni sabo sentela nasezimfunekweni zokubika.
Ifomu 1042-S liyidokhumenti lentela i-Airbnb elikhiphela Ababungazi abangewona abahlali base-US/abangewona abahlali base-US abakhokha intela abathumele Ifomu W-8 futhi bathola iholo ku-Airbnb elivela e-US. Amanani abikwe kuFomu 1042-S abikwa ngokuphelele (ngaphambi kokuba ikhomishini/izindleko zethu zidonswe).
Uma udokhumenti wentela ukhishwe kuwe, ungathola ikhophi yalo ku-akhawunti yakho ye-Airbnb.
Ngenye indlela, ungathola wonke amadokhumenti entela ezingeni le-akhawunti yomsebenzisi:
Qaphela: Iya kumadokhumenti entela ukuze uthole uhlu lwawo wonke amadokhumenti entela anikezwe wena eminyakeni engu-4 edlule. Bheka i-imeyili ethi “Ifomu lakho Lentela elingu-202X Likulungele!” elithunyelwe yi-Airbnb, ebingabhekisela kuFomu 1099 uma ulithola.
Uma unezinkinga zokuvumelanisa ukuthengiselana kwakho namadokhumenti akho entela noma uma igama, inombolo kamazisi wentela, noma inani kudokhumenti yakho yentela linganembile, hlola iziqondiso zethu zokucela ukulungiswa.
Phawula: Singanikeza ifomu elibuyekeziwe kuphela ngemva kokucwaninga inkinga futhi siqinisekise noma yimaphi amaphutha angase abe khona.