Every small business makes payments to operate. Some of these payments must be reported to the IRS or Social Security Administration (SSA). Companies must use information returns to report qualifying payments. Do you need to file an information return?
了解哪些信息返回，哪些常见的小型企业可能需要提交，以及如何正确提交申报表。
What is an information return?
An information return is a mandatory form that third parties (e.g., businesses, health insurance providers, financial institutions, and universities) use to notify government agencies and taxpayers about taxable payments. Small companies can send a variety of information returns, such asForms 1099-NECand W-2. Submitting these forms makes it possible for agencies like the IRS and SSA to track an individual’s tax liability.
Information returns show how much someone was paid during the calendar year. Individuals and businesses use the information reported on information returns to file their tax returns correctly.
作为小型企业主，您必须在付款时提交信息收益，包括员工和nonemployee compensation。And, remember to keep a copy of each information return for your records.
Common types of information returns for small business
There are dozens of information returns to report everything from education expenses to stock transfers. But for small businesses, the following annual information returns are the most common:
- 表格W-2
- Form 1099-NEC
- 表格1099-misc
- Form 8027
您必须提交表格W-2, Wage and Tax Statement, if you have employees. Form W-2 lists how much you paid an employee and withheld from their wages for taxes.
For nonemployee compensation, you need to file Form 1099-NEC, Nonemployee Compensation. If you hire independent contractors, report their wages as nonemployee compensation.
If you make payments to 1099 vendors, you must file Form 1099-MISC, Miscellaneous Information.
当您的员工获得提示时，可能需要提交Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. This information return reports how much employees earned in tips.
For a full list of IRS information returns, visit theIRS’s website。
如何提交信息返回
Failing to file information returns can result in penalties and fines. File accurate and timely information returns to comply with your small business owner responsibilities.
申请信息以电子方式返回是IRS和SSA偏爱的方法。如果您有250个或更多信息申报表，则要求您以IRS或SSA进行电子方式提交。
信息收益通常在今年年初到期，包括1月31日，2月28日和3月31日。
确切的归档方法和到期日之间的信息回报之间有所不同。也要注意到期日期的扩展名。
表格W-2
You must send Form W-2 to the Social Security Administration, the employee, and any applicable state government.
You can file Form W-2 with the SSA electronically or through the mail. When you file this information return, you must also send表格W-3, Transmittal of Wage and Tax Statement. Form W-3 summarizes your Forms W-2.
Send Forms W-2 and W-3 by January 31 to employees and the SSA.
Form 1099-NEC
If you paid an independent contractor $600 or more during the year, send Form 1099-NEC to the IRS, independent contractor, and any applicable state tax department. You can file Forms 1099-MISC electronically using theIRS’s Fire System或者mailing them to the IRS。
When you send Form 1099-NEC in the mail, you also need to fileForm 1096，美国信息申报表的年度摘要和传输。
发送1099 - nec和1096的形式January 31 to independent contractors and the IRS.
表格1099-misc
您必须提交this information return if you make other 1099 payments, such as rent payments, medical and health care payments, or payments to an attorney.
Like the 1099-NEC, send the form’s copies to the vendor, IRS, and any applicable state tax department.
表格1099-miscis due to the recipient by January 31 and the IRS by February 28 (paper) or March 31 (electronically).
Form 8027
每年向IRS发送8027表格。您可以通过IRS的消防系统以电子方式提交，这是IRS首选的归档方法。或者，你可以将表格邮寄给国税局。
If you file Form 8027 electronically, the due date is March 31. However, Form 8027 is due by February 28 if you mail it.
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This article has been updated from its original publication date of June 15, 2012.
This is not intended as legal advice; for more information, please点击这里。