Tax preparation is complex and often confusing, even when you’re filing individual income tax as an employee with a single source of income.
納稅準備是複雜和經常混淆的，即使當你作為一個有單一收入來源的僱員申報個人所得稅時也是如此。
When you’re a first-time entrepreneur, however, the complexity increases exponentially.
然而，當你是第一次創業者時，複雜性會呈指數級增加。
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.
由於美國國稅局(Internal Revenue Service)發佈瞭如此多的所得稅表格，而且在很大程度上取決於你的納稅申報表是否正確，瞭解你最經常需要的表格以及何時使用它們是很重要的。
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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.
從W-9到8829，讓我們看看美國企業家需要熟悉和經常使用的幾種主要稅收形式。
The W-9: Getting information from independent contractors
W-9：從獨立承包商獲取信息
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.
要想獲得小企業所需的專業幫助，而又不需要花費大量的僱傭全職甚至兼職員工的費用，最好的方法之一就是將項目外包給自由職業者、顧問和公司。
However, you do have to track these independent contractors properly and use their correct tax identification number (TIN).
但是，您必須正確跟蹤這些獨立承包商並使用其正確的稅務標識號(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，可捕獲承包商的準確官方個人稅務信息，包括TIN和承包商的性質(即獨資企業、S公司、合夥企業等)。
All new contractors should submit completed W-9s to your finance department before beginning work on any contracts with your company.
所有新承包商應在開始與貴公司的任何合同工作之前向您的財務部門提交完成的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，定期聯繫所有當前的承包商獲取更新的W-9是一個好主意，以防他們的信息發生任何變化。
The 1099-MISC: Reporting what you paid independent contractors
1099-MISC：報告您向獨立承包商支付的金額
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.
如果你已經支付了獨立承包商(或某些其他個人)600美元的工作在當前的稅收年度，你將需要為該承包商簽發1099-MISC表格。
This form captures what’s termed “miscellaneous income” in the form of rents, royalties and other types of income.
這種形式捕獲了所謂的“雜項收入”，形式為租金、版稅和其他類型的收入。
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.
這條規則有一些例外，所以如果你不確定是否需要1099-MISC，那麼與國稅局或你的稅務律師複核是很重要的。
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.
從所有新承包商那裡獲得W-9是提前驗證是否需要向他們發送1099的聰明方法。
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Failure to submit a timely 1099-MISC to your contractors can result in some stiff fines and penalties.
未能及時向承包商提交1099-MISC可能會導致一些嚴厲的罰款和處罰。
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.
如果你遲到了，每份表格最高100美元的罰款可能會被評估，如果你故意忽略提交表格，你可能會被處以每份表格250美元的罰款。
Note that there are other types of 1099 forms that may apply for your income tax return.
請注意，還有其他類型的1099表格可能會申請您的所得稅申報表。
These are all generally lumped under the “Information Returns” category by the IRS.
這些通常都被美國國稅局歸入“信息返回”類別。
The W-2 and W-4: Employee tax statement and withholding allowance
W-2和W-4：員工納稅報表和預扣津貼
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稅務報表表單報告您的員工的個人信息以及上一年支付給員工的準確金額。
It also reports all withholding, including Social Security, Medicare and income taxes.
它還報告了所有的預扣，包括社會保險，醫療保險和所得稅。
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