Amagqabantshintshi engxelo yerhafu yengeniso yaseMerika yababuki zindwendwe

Inkonzo yeNgeniso yangaphakathi (IRS) ifuna i-Airbnb ukuba iqokelele inkcazelo yerhafu ukuze igqibe ekubeni ingeniso yakho ixhomekeke kwinkcazelo yerhafu yaseMerika. 

Ukuba uyazifikelela iimfuno zokuxela, sisebenzisa le nkcazelo yerhafu ukulungiselela amaxwebhu akho eenkcukacha zonyaka waseMerika (Ifomu 1099/Ifomu 1042-S) ukuze zifakwe kwi-IRS kunye/okanye kwiphondo lakho. 

Nceda uphendule nayiphi na imibuzo ka-Airbnb ngenkcazelo yomrhafi ngokukunika inkcazelo yomrhafi ekulungeleyo. Ukuba sifumanisa ukuba awukho phantsi kwenkcazelo yerhafu yaseMerika okanye karhulumente, le nkcazelo ayifakwanga kwabasemagunyeni berhafu.

Jonga Neerhafu Nokubhatalwa.

Ngubani ekufuneka anikezele ngenkcazelo yomrhafi waseMerika?

Njengombuki zindwendwe, kufuneka unikezele ngenkcazelo yerhafu kuAirbnb ukuba:

1. Ummi waseMerika okanye umhlali onamakhaya okanye indlu Enokonwatyelwa ngaphakathi okanye ngaphandle kwaseMerika 

Imizekelo:

• Ummi waseMerika okanye umhlali werhafu onezindlu eBoston, MA
• Ummi waseMerika okanye umhlali werhafu onezindlu eParis, eFransi

2. Umbuki zindwendwe onamakhaya aseMerika okanye Indlu Yento Enokonwatyelwa, okanye indlela yokubhatalwa yaseMerika kwiakhawunti yakho 

Imizekelo:

• Umhlali werhafu ongeyena eMerika onezindlu eSan Francisco, CA
• Umhlali werhafu ongeyenayo i-US onezindlu eParis eFransi kunye nendlela yokubhatalwa yaseMerika
• Umhlali werhafu ongeyena-US onezindlu eParis, eFransi ibe enikezela ngesazisi sikarhulumente waseMerika okanye inombolo yefowuni yaseMerika

3. Umbuki Zindwendwe ongenamakhaya aseMerika okanye indlu Enokonwatyelwa esebenzayo, kodwa loo nto isenokuba nezahlulelo zaseMerika

Imizekelo:

• Inombolo yefowuni yaseMerika
• Isazisi sikarhulumente esikhutshwe kwifayile
• Indlela yokubhatalwa yaseMerika
• Idilesi ye-IP yaseMerika

Ukuba uyazifikelela naziphi na kwezi zinto zifunekayo, uza kufumana imiyalezo eqhubekayo ngeimeyile nemiyalezo eyenziwayo ukuze ufake inkcazelo yakho yerhafu yaseMerika.

Ndingayifaka njani inkcazelo ngomrhafi?

• Kwiphepha lakho leesetingi zeAkhawunti, khetha iirhafu
• Yiya kwicandelo leeNkonzo uze ukhethe Faka inkcazelo entsha yerhafu
• Khetha ilizwe nefomu efanelekileyo

Emva kokuba ugcine inkcazelo yakho yomrhafi iza kuvela kwicandelo Labantu Ababhatala Irhafu kwiAkhawunti yakho. Ukuba kufuneka ufake inombolo yesazisi yomrhafi waseMerika, siza kuyifaka ukuze iqinisekiswe kwiirekhodi ze-IRS ukuze siqinisekise ukuba ichanile. Uza kwaziswa ukuba kukho enye into ekufuneka uyenze.

Qaphela: Kungathatha iiyure eziyi-48 ukuba iwebhusayithi yethu ihoye ngokupheleleyo ifomu yakho yerhafu, ngelo xesha usenokuqhubeka nokufumana izicelo zokufaka inkcazelo yakho yomrhafi.

Yeyiphi ifomu efanelekileyo onokuyisebenzisa?

• Bonke abemi baseMerika okanye abahlali berhafu baseMerika, okanye abantu abashishinayo/ababhalisiweyo bezoshishino: Ifomu W-9. (Imiyalelo ye-W-9)
  • Abahlali berhafu baseMerika: Abantu abanekhadi eliluhlaza okanye abantu abakhoyo eMerika kangangexesha elithile (jonga Uvavanyo Lwe-IRS Substantial Presence)
  • Abantu abazalelwe ePuerto Rico, eU.S. Virgin Islands (USVI) naseGuam badla ngokuba Ngabemi baseMerika
• Abahlali abangengabo baseMerika ababhatalwayo kwizindlu zaseMerika ezikuAirbnb baze bafake ukubuyiswa kwerhafu yaseMerika: Ifomu yeW-8ECI. Kufuneka ube neNombolo Yesazisi Yomrhafi waseMerika ukuze ugcwalise le fomu. (Indlela yokugqibezela Imiyalelo ye-W-8ECI)
• Umntu ongengomhlali waseMerika, ubhatalwa kwizindlu zaseMerika kuAirbnb, ibe akayifaki imbuyekezo yerhafu yaseMerika, nceda ugcwalise iFomu W-8BEN/-E. Oku kuphumela ekubeni kubhatalwe i-30% yerhafu yaseMerika xa kubhatalwa kwizindlu zakho zaseMerika. (Indlela yokugqibezela Imiyalelo ye-W-8BEN)
• Abantu abangengobahlali baseMerika abangayifumaniyo imali ebhatalwa kwizindlu zaseMerika kuAirbnb kufuneka bagcwalise iFomu W-8BEN/-E. (Indlela yokugcwalisa Imiyalelo yeW-8BEN)

Qaphela: Abahlali baseBona-fide basePuerto Rico, eGuam, iCommonwealth of the Northern Mariana Islands, iUS Virgin Islands, okanye iSamoa yaseMerika, abangengobemi baseMerika okanye abemi baseMerika ngokuqhelekileyo bajongwa yi-IRS njengabantu basemzini abangengomhlali, ngokuqhelekileyo kufuneka banikezele ngeW-8BEN ukuba babuka kuphela izindlu nezinto ezinokonwatyelwa ezingezizo ezaseMerika.

Ukuba awuqinisekanga ukuba yeyiphi ifomu yerhafu esebenzayo kuwe, sicebisa ukuba udibane nengcali yerhafu. UAirbnb akakwazi ukukunika naliphi na icebiso lerhafu.

Iboniswa phi inkcazelo endiyifakayo?

Ukuba uxhomekeke kwingxelo yenkcazelo yerhafu, inkcazelo oyifakayo iza kuboniswa kwikhalenda yakho yeFomu 1099-K (yeFomu W-9) okanye iFomu 1042-S (yeFomu W-8ECI neW-8BEN/-E), eza kukhutshwa ngoJanuwari olandelayo emva konyaka wekhalenda. Funda okungakumbi ngeFomu 1099-K.

Zeziphi iimali ezixeliweyo?

Umnikazi wendlu uza kufumana amaxwebhu erhafu axela yonke imali yokubhukisha (ngaphambi kokutsala iimali ezimele zibhatalwe nguAirbnb, kwaye ukuba ikhona, naziphi na iirhafu nokubhatalwa Ngumbuki Zindwendwe Oncedisayo).

Kuza kwenzeka ntoni ukuba andinayo nayiphi na inkcazelo yomrhafi waseMerika?

Ukuba awukhange unikezele ngenkcazelo yakho yomrhafi, imali oyibhatalwayo isenokunqumamiswa ibe ikhalenda yakho isenokuvalwa. Oku kukuthintela ekwamkeleni nakuphi na ukubhukisha okutsha.

Ukuba uyabhatalwa ngaphandle kwenkcazelo yerhafu efakiweyo, kuza kutsalwa irhafu ize ithunyelwe kwi-IRS. Emva kokuba ezi rhafu zithunyelwe, uAirbnb usenokungakwazi ukukubuyisela ezi rhafu, kodwa usenokukwazi ukucela ukubuyiselwa imali kwi-IRS. Ukongezelela, nceda uqaphele ukuba ngaphandle kwenombolo yesazisi yerhafu, kusenokuba nzima kakhulu ukucela nayiphi na imali ebuyiswayo kwi-IRS yerhafu ebanjiweyo.