Tax preparation is complex and often confusing, even when you’re filing individual income tax as an employee with a single source of income.
纳税准备是复杂和经常混淆的，即使当你作为一个有单一收入来源的雇员申报个人所得税时也是如此。
When you’re a first-time entrepreneur, however, the complexity increases exponentially.
然而，当你是第一次创业者时，复杂性会呈指数级增加。
With so many income tax forms published by the Internal Revenue Service, and so much riding on getting your tax returns right, it’s important to understand what forms you’ll most often need and when to use them.
由于美国国税局(Internal Revenue Service)发布了如此多的所得税表格，而且在很大程度上取决于你的纳税申报表是否正确，了解你最经常需要的表格以及何时使用它们是很重要的。
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From W-9s to 8829s, let’s look at a few of the major tax forms U.S.-based entrepreneurs need to be familiar with and use on a regular basis.
从W-9到8829，让我们看看美国企业家需要熟悉和经常使用的几种主要税收形式。
The W-9: Getting information from independent contractors
W-9：从独立承包商获取信息
One of the best ways to get the specialized help you need for your small business without going to the considerable expense of hiring full-time or even part-time employees is to outsource projects to freelancers, consultants and companies.
要想获得小企业所需的专业帮助，而又不需要花费大量的雇佣全职甚至兼职员工的费用，最好的方法之一就是将项目外包给自由职业者、顾问和公司。
However, you do have to track these independent contractors properly and use their correct tax identification number (TIN).
但是，您必须正确跟踪这些独立承包商并使用其正确的税务标识号(TIN)。
The W-9 is the official IRS form that captures the accurate and official personal tax information for your contractor, including the TIN and the nature of the contractor (i.e., sole proprietor, S corporation, partnership, etc.).
W-9是官方IRS表格，可捕获承包商的准确官方个人税务信息，包括TIN和承包商的性质(即独资企业、S公司、合伙企业等)。
All new contractors should submit completed W-9s to your finance department before beginning work on any contracts with your company.
所有新承包商应在开始与贵公司的任何合同工作之前向您的财务部门提交完成的W-9。
Also, it’s a good idea to periodically reach out to all your current contractors for updated W-9s in case any of their information has changed.
此外，定期联系所有当前的承包商获取更新的W-9是一个好主意，以防他们的信息发生任何变化。
The 1099-MISC: Reporting what you paid independent contractors
1099-MISC：报告您向独立承包商支付的金额
If you’ve paid independent contractors (or certain other individuals) $600 for work performed in the current tax year, you’ll need to issue a 1099-MISC form for that contractor.
如果你已经支付了独立承包商(或某些其他个人)600美元的工作在当前的税收年度，你将需要为该承包商签发1099-MISC表格。
This form captures what’s termed “miscellaneous income” in the form of rents, royalties and other types of income.
这种形式捕获了所谓的“杂项收入”，形式为租金、版税和其他类型的收入。
There are some exceptions to this rule so it’s important to double-check with the IRS or your tax attorney if you’re not sure whether a 1099-MISC is required.
这条规则有一些例外，所以如果你不确定是否需要1099-MISC，那么与国税局或你的税务律师复核是很重要的。
Getting a W-9 from all new contractors is a smart way to verify ahead of time whether you’ll need to send them a 1099.
从所有新承包商那里获得W-9是提前验证是否需要向他们发送1099的聪明方法。
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Failure to submit a timely 1099-MISC to your contractors can result in some stiff fines and penalties.
未能及时向承包商提交1099-MISC可能会导致一些严厉的罚款和处罚。
If you’re late, a fine of up to $100 per form may be assessed, and if you intentionally neglect to file the form, you may be on the hook for a $250 fine per form.
如果你迟到了，每份表格最高100美元的罚款可能会被评估，如果你故意忽略提交表格，你可能会被处以每份表格250美元的罚款。
Note that there are other types of 1099 forms that may apply for your income tax return.
请注意，还有其他类型的1099表格可能会申请您的所得税申报表。
These are all generally lumped under the “Information Returns” category by the IRS.
这些通常都被美国国税局归入“信息返回”类别。
The W-2 and W-4: Employee tax statement and withholding allowance
W-2和W-4：员工纳税报表和预扣津贴
The W-2 tax statement form reports your employees’ personal information as well as the precise sums paid to the worker for the prior year.
W-2税务报表表单报告您的员工的个人信息以及上一年支付给员工的准确金额。
It also reports all withholding, including Social Security, Medicare and income taxes.
它还报告了所有的预扣，包括社会保险，医疗保险和所得税。
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