{"id":105,"date":"2025-03-14T04:21:15","date_gmt":"2025-03-13T20:21:15","guid":{"rendered":"https:\/\/meiguoqiye.com\/blog\/?p=105"},"modified":"2025-03-14T04:21:15","modified_gmt":"2025-03-13T20:21:15","slug":"%e8%af%a6%e8%a7%a3%e7%a8%8e%e5%8a%a1%e4%b8%ad%e7%9a%84nonemployee-compensation","status":"publish","type":"post","link":"https:\/\/kuajingyizhan.com\/uscompany\/105.html","title":{"rendered":"\u8be6\u89e3\u7a0e\u52a1\u4e2d\u7684Nonemployee compensation"},"content":{"rendered":"<p data-sourcepos=\"1:1-1:114\"><strong>Nonemployee compensation (\u975e\u96c7\u5458\u85aa\u916c)<\/strong> \u662f\u6307\u7f8e\u56fd\u4f01\u4e1a\u6216\u5176\u4ed6\u5b9e\u4f53\u652f\u4ed8\u7ed9<strong>\u975e\u96c7\u5458<\/strong>\u7684\u6b3e\u9879\uff0c\u4ee5\u6362\u53d6\u670d\u52a1\u3002\u7b80\u5355\u6765\u8bf4\uff0c\u5c31\u662f\u4ed8\u7ed9<strong>\u72ec\u7acb\u627f\u5305\u5546\u3001\u81ea\u7531\u804c\u4e1a\u8005\u3001\u4ee5\u53ca\u5176\u4ed6\u975e\u6b63\u5f0f\u96c7\u4f63\u5173\u7cfb\u7684\u670d\u52a1\u63d0\u4f9b\u8005<\/strong>\u7684\u62a5\u916c\u3002<\/p>\n<p data-sourcepos=\"3:1-3:37\">\n<p data-sourcepos=\"3:1-3:37\">\u4ee5\u4e0b\u662f\u5bf9 Nonemployee compensation \u7684\u66f4\u8be6\u7ec6\u89e3\u91ca\uff1a<\/p>\n<p data-sourcepos=\"5:1-5:34\">\n<p data-sourcepos=\"5:1-5:34\"><strong>\u8c01\u4f1a\u6536\u5230 Nonemployee Compensation\uff1f<\/strong><\/p>\n<p data-sourcepos=\"7:1-7:39\">\u901a\u5e38\uff0c\u4ee5\u4e0b\u7c7b\u578b\u7684\u4eba\u5458\u4f1a\u6536\u5230 Nonemployee Compensation\uff1a<\/p>\n<ul data-sourcepos=\"9:1-17:0\">\n<li data-sourcepos=\"9:1-9:82\"><strong>\u72ec\u7acb\u627f\u5305\u5546 (Independent Contractors):<\/strong> \u4e3a\u4f01\u4e1a\u63d0\u4f9b\u670d\u52a1\uff0c\u4f46\u4e0d\u662f\u4f01\u4e1a\u7684\u6b63\u5f0f\u5458\u5de5\u3002\u4ed6\u4eec\u901a\u5e38\u62e5\u6709\u81ea\u5df1\u7684\u4e1a\u52a1\uff0c\u5e76\u81ea\u884c\u51b3\u5b9a\u5982\u4f55\u5b8c\u6210\u5de5\u4f5c\u3002<\/li>\n<li data-sourcepos=\"10:1-10:62\"><strong>\u81ea\u7531\u804c\u4e1a\u8005 (Freelancers):<\/strong> \u4ee5\u9879\u76ee\u4e3a\u57fa\u7840\u5411\u4e0d\u540c\u7684\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\uff0c\u4f8b\u5982\u4f5c\u5bb6\u3001\u8bbe\u8ba1\u5e08\u3001\u6444\u5f71\u5e08\u3001\u7ffb\u8bd1\u5458\u7b49\u3002<\/li>\n<li data-sourcepos=\"11:1-11:37\"><strong>\u987e\u95ee (Consultants):<\/strong> \u5411\u4f01\u4e1a\u63d0\u4f9b\u4e13\u4e1a\u610f\u89c1\u6216\u6307\u5bfc\u3002<\/li>\n<li data-sourcepos=\"12:1-12:40\"><strong>\u4ee3\u7406\u4eba (Agents):<\/strong> \u4ee3\u8868\u4ed6\u4eba\u884c\u4e8b\uff0c\u4f8b\u5982\u9500\u552e\u4ee3\u7406\u3001\u4fdd\u9669\u4ee3\u7406\u7b49\u3002<\/li>\n<li data-sourcepos=\"13:1-13:37\"><strong>\u59d4\u5458\u4f1a (Commissions):<\/strong> \u652f\u4ed8\u7ed9\u975e\u96c7\u5458\u7684\u9500\u552e\u63d0\u6210\u3002<\/li>\n<li data-sourcepos=\"14:1-14:48\"><strong>\u5f8b\u5e08\u8d39 (Fees to Attorneys):<\/strong> \u652f\u4ed8\u7ed9\u5f8b\u5e08\u4e8b\u52a1\u6240\u6216\u72ec\u7acb\u5f8b\u5e08\u7684\u8d39\u7528\u3002<\/li>\n<li data-sourcepos=\"15:1-15:49\"><strong>\u8463\u4e8b\u4f1a\u6210\u5458\u8d39\u7528 (Fees to Directors):<\/strong> \u652f\u4ed8\u7ed9\u516c\u53f8\u8463\u4e8b\u4f1a\u6210\u5458\u7684\u62a5\u916c\u3002<\/li>\n<li data-sourcepos=\"16:1-17:0\"><strong>\u5176\u4ed6\u670d\u52a1\u63d0\u4f9b\u8005 (Other Service Providers):<\/strong> \u4e3a\u4f01\u4e1a\u63d0\u4f9b\u670d\u52a1\u7684\u4e2a\u4eba\uff0c\u4f46\u4e0d\u662f\u4f01\u4e1a\u7684\u5458\u5de5\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"18:1-18:34\"><strong>\u5982\u4f55\u62a5\u544a Nonemployee Compensation\uff1f<\/strong><\/p>\n<p data-sourcepos=\"20:1-20:107\">\u652f\u4ed8 Nonemployee Compensation \u7684\u4f01\u4e1a\u9700\u8981\u5411 IRS\uff08\u7f8e\u56fd\u56fd\u7a0e\u5c40\uff09\u548c\u6536\u6b3e\u4eba\u62a5\u544a\u8fd9\u4e9b\u4ed8\u6b3e\u3002\u4f7f\u7528\u7684\u8868\u683c\u662f <strong>Form 1099-NEC, Nonemployee Compensation<\/strong>\u3002<\/p>\n<ul data-sourcepos=\"22:1-24:0\">\n<li data-sourcepos=\"22:1-22:82\"><strong>Form 1099-NEC:<\/strong> \u4f01\u4e1a\u9700\u8981\u5728\u6bcf\u4e2a\u65e5\u5386\u5e74\u5411\u4efb\u4f55\u975e\u96c7\u5458\u652f\u4ed8\u4e86 <strong>600 \u7f8e\u5143\u6216\u4ee5\u4e0a<\/strong> \u7684\u670d\u52a1\u8d39\u7528\u65f6\uff0c\u586b\u5199\u5e76\u63d0\u4ea4 Form 1099-NEC\u3002<\/li>\n<li data-sourcepos=\"23:1-24:0\"><strong>\u622a\u6b62\u65e5\u671f\uff1a<\/strong> \u5411\u975e\u96c7\u5458\u53d1\u9001 Form 1099-NEC \u7684\u622a\u6b62\u65e5\u671f\u901a\u5e38\u662f\u6bcf\u5e74\u7684 <strong>1 \u6708 31 \u65e5<\/strong>\u3002\u5411 IRS \u63d0\u4ea4\u7535\u5b50\u7248 Form 1099-NEC \u7684\u622a\u6b62\u65e5\u671f\u901a\u5e38\u662f\u6bcf\u5e74\u7684 <strong>1 \u6708 31 \u65e5<\/strong>\uff0c\u800c\u63d0\u4ea4\u7eb8\u8d28\u7248\u7684\u622a\u6b62\u65e5\u671f\u7a0d\u65e9\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"25:1-25:52\">\n<p data-sourcepos=\"25:1-25:52\">\n<p data-sourcepos=\"25:1-25:52\"><strong>Nonemployee Compensation \u4e0e Employee Wages \u7684\u4e3b\u8981\u533a\u522b\uff1a<\/strong><\/p>\n<div class=\"horizontal-scroll-wrapper\">\n<div class=\"table-block-component\">\n<div class=\"table-block\">\n<div class=\"table-content not-end-of-paragraph\">\n<table data-sourcepos=\"27:1-34:68\">\n<tbody>\n<tr data-sourcepos=\"27:1-27:77\">\n<th data-sourcepos=\"27:1-27:16\">\u7279\u5f81<\/th>\n<th data-sourcepos=\"27:18-27:51\">Nonemployee Compensation (\u975e\u96c7\u5458\u85aa\u916c)<\/th>\n<th data-sourcepos=\"27:53-27:75\">Employee Wages (\u96c7\u5458\u5de5\u8d44)<\/th>\n<\/tr>\n<tr data-sourcepos=\"29:1-29:65\">\n<td data-sourcepos=\"29:1-29:10\"><strong>\u96c7\u4f63\u5173\u7cfb<\/strong><\/td>\n<td data-sourcepos=\"29:12-29:37\">\u72ec\u7acb\u627f\u5305\u5546\u3001\u81ea\u7531\u804c\u4e1a\u8005\u7b49<\/td>\n<td data-sourcepos=\"29:39-29:63\">\u96c7\u5458<\/td>\n<\/tr>\n<tr data-sourcepos=\"30:1-30:56\">\n<td data-sourcepos=\"30:1-30:9\"><strong>\u63a7\u5236\u6743<\/strong><\/td>\n<td data-sourcepos=\"30:11-30:34\">\u5bf9\u5de5\u4f5c\u65b9\u5f0f\u548c\u65f6\u95f4\u6709\u8f83\u5927\u81ea\u4e3b\u6743<\/td>\n<td data-sourcepos=\"30:36-30:54\">\u53d7\u96c7\u4e3b\u6307\u5bfc\u548c\u63a7\u5236<\/td>\n<\/tr>\n<tr data-sourcepos=\"31:1-31:78\">\n<td data-sourcepos=\"31:1-31:10\"><strong>\u7a0e\u52a1\u8868\u683c<\/strong><\/td>\n<td data-sourcepos=\"31:12-31:48\">Form 1099-NEC<\/td>\n<td data-sourcepos=\"31:50-31:76\">Form W-2<\/td>\n<\/tr>\n<tr data-sourcepos=\"32:1-32:60\">\n<td data-sourcepos=\"32:1-32:9\"><strong>\u9884\u6263\u7a0e<\/strong><\/td>\n<td data-sourcepos=\"32:11-32:34\">\u901a\u5e38\u4e0d\u9884\u6263\u8054\u90a6\u6240\u5f97\u7a0e\u3001\u793e\u4f1a\u4fdd\u969c\u7a0e\u3001\u533b\u7597\u4fdd\u9669\u7a0e<\/td>\n<td data-sourcepos=\"32:36-32:58\">\u96c7\u4e3b\u9884\u6263\u8054\u90a6\u6240\u5f97\u7a0e\u3001\u793e\u4f1a\u4fdd\u969c\u7a0e\u3001\u533b\u7597\u4fdd\u9669\u7a0e<\/td>\n<\/tr>\n<tr data-sourcepos=\"33:1-33:61\">\n<td data-sourcepos=\"33:1-33:9\"><strong>\u81ea\u96c7\u7a0e<\/strong><\/td>\n<td data-sourcepos=\"33:11-33:36\">\u6536\u6b3e\u4eba\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u81ea\u96c7\u7a0e<\/td>\n<td data-sourcepos=\"33:38-33:59\">\u96c7\u4e3b\u548c\u96c7\u5458\u5171\u540c\u627f\u62c5\u793e\u4f1a\u4fdd\u969c\u7a0e\u548c\u533b\u7597\u4fdd\u9669\u7a0e<\/td>\n<\/tr>\n<tr data-sourcepos=\"34:1-34:68\">\n<td data-sourcepos=\"34:1-34:10\"><strong>\u798f\u5229\u5f85\u9047<\/strong><\/td>\n<td data-sourcepos=\"34:12-34:35\">\u901a\u5e38\u4e0d\u4eab\u53d7\u96c7\u4e3b\u63d0\u4f9b\u7684\u798f\u5229\u5f85\u9047<\/td>\n<td data-sourcepos=\"34:37-34:66\">\u901a\u5e38\u4eab\u53d7\u96c7\u4e3b\u63d0\u4f9b\u7684\u798f\u5229\u5f85\u9047 (\u4f8b\u5982\u533b\u7597\u4fdd\u9669\u3001\u5e26\u85aa\u4f11\u5047\u7b49)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<div class=\"table-footer hide-from-message-actions ng-star-inserted\"><\/div>\n<\/div>\n<\/div>\n<p data-sourcepos=\"36:1-36:35\"><strong>Nonemployee Compensation \u7684\u5e38\u89c1\u4f8b\u5b50\uff1a<\/strong><\/p>\n<ul data-sourcepos=\"38:1-43:0\">\n<li data-sourcepos=\"38:1-38:26\">\u4e00\u5bb6\u516c\u53f8\u652f\u4ed8\u7ed9\u4e00\u540d\u81ea\u7531\u64b0\u7a3f\u4eba\u4e3a\u5176\u64b0\u5199\u6587\u7ae0\u7684\u8d39\u7528\u3002<\/li>\n<li data-sourcepos=\"39:1-39:28\">\u4e00\u5bb6\u4f01\u4e1a\u652f\u4ed8\u7ed9\u4e00\u540d\u72ec\u7acb\u7f51\u9875\u8bbe\u8ba1\u5e08\u4e3a\u5176\u8bbe\u8ba1\u7f51\u7ad9\u7684\u8d39\u7528\u3002<\/li>\n<li data-sourcepos=\"40:1-40:28\">\u4e00\u5bb6\u5f8b\u5e08\u4e8b\u52a1\u6240\u652f\u4ed8\u7ed9\u4e00\u540d\u975e\u672c\u6240\u5f8b\u5e08\u7684\u4e13\u5bb6\u8bc1\u4eba\u7684\u8d39\u7528\u3002<\/li>\n<li data-sourcepos=\"41:1-41:21\">\u4e00\u5bb6\u516c\u53f8\u652f\u4ed8\u7ed9\u4e00\u540d\u9500\u552e\u4ee3\u7406\u7684\u9500\u552e\u63d0\u6210\u3002<\/li>\n<li data-sourcepos=\"42:1-43:0\">\u4e00\u5bb6\u5c0f\u578b\u4f01\u4e1a\u652f\u4ed8\u7ed9\u4e00\u540d\u72ec\u7acb\u4f1a\u8ba1\u5e08\u4e3a\u5176\u63d0\u4f9b\u7a0e\u52a1\u54a8\u8be2\u7684\u8d39\u7528\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"44:1-44:11\">\n<p data-sourcepos=\"44:1-44:11\"><strong>\u652f\u4ed8\u65b9\u7684\u8d23\u4efb\uff1a<\/strong><\/p>\n<p data-sourcepos=\"46:1-46:35\">\u652f\u4ed8 Nonemployee Compensation \u7684\u4f01\u4e1a\u6709\u8d23\u4efb\uff1a<\/p>\n<ul data-sourcepos=\"48:1-51:0\">\n<li data-sourcepos=\"48:1-48:17\">\u786e\u5b9a\u670d\u52a1\u63d0\u4f9b\u8005\u662f\u5426\u5c5e\u4e8e\u975e\u96c7\u5458\u3002<\/li>\n<li data-sourcepos=\"49:1-49:59\">\u83b7\u53d6\u670d\u52a1\u63d0\u4f9b\u8005\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7 (\u901a\u5e38\u662f\u793e\u4f1a\u5b89\u5168\u53f7\u7801 SSN \u6216\u96c7\u4e3b\u8bc6\u522b\u53f7 EIN)\uff0c\u5e76\u8981\u6c42\u5176\u586b\u5199 Form W-9\u3002<\/li>\n<li data-sourcepos=\"50:1-51:0\">\u5728\u6bcf\u5e74\u5e74\u521d\u5411 IRS \u548c\u670d\u52a1\u63d0\u4f9b\u8005\u53d1\u9001 Form 1099-NEC\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"52:1-52:11\">\n<p data-sourcepos=\"52:1-52:11\"><strong>\u6536\u6b3e\u65b9\u7684\u8d23\u4efb\uff1a<\/strong><\/p>\n<p data-sourcepos=\"54:1-54:35\">\u6536\u5230 Nonemployee Compensation \u7684\u4e2a\u4eba\u6709\u8d23\u4efb\uff1a<\/p>\n<ul data-sourcepos=\"56:1-59:0\">\n<li data-sourcepos=\"56:1-56:32\">\u5728\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868 (Form 1040) \u4e0a\u62a5\u544a\u8fd9\u7b14\u6536\u5165\u3002<\/li>\n<li data-sourcepos=\"57:1-57:40\">\u53ef\u80fd\u9700\u8981\u7f34\u7eb3\u81ea\u96c7\u7a0e (Self-Employment Tax) \u4ee5\u53ca\u6240\u5f97\u7a0e\u3002<\/li>\n<li data-sourcepos=\"58:1-59:0\">\u53ef\u80fd\u9700\u8981\u6309\u5b63\u5ea6\u9884\u4f30\u5e76\u7f34\u7eb3\u9884\u4f30\u7a0e (Estimated Tax) \u4ee5\u907f\u514d\u5e74\u5e95\u88ab\u7f5a\u6b3e\u3002<\/li>\n<\/ul>\n<p data-sourcepos=\"60:1-60:151\">\n<p data-sourcepos=\"60:1-60:151\">\u603b\u800c\u8a00\u4e4b\uff0cNonemployee compensation \u662f\u6307\u4f01\u4e1a\u652f\u4ed8\u7ed9\u975e\u96c7\u5458\u4ee5\u6362\u53d6\u670d\u52a1\u7684\u62a5\u916c\uff0c\u662f\u7f8e\u56fd\u7a0e\u52a1\u4f53\u7cfb\u4e2d\u4e00\u4e2a\u91cd\u8981\u7684\u6982\u5ff5\uff0c\u6d89\u53ca\u5230\u7279\u5b9a\u7684\u62a5\u544a\u8981\u6c42\u548c\u7a0e\u52a1\u4e49\u52a1\u3002\u5982\u679c\u60a8\u662f\u652f\u4ed8\u6216\u63a5\u6536 Nonemployee compensation \u7684\u4e00\u65b9\uff0c\u4e86\u89e3\u76f8\u5173\u7684\u7a0e\u52a1\u89c4\u5b9a\u975e\u5e38\u91cd\u8981\u3002\u5982\u9700\u63d0\u4f9b\u4e13\u4e1a\u7684\u7a0e\u52a1\u4e1a\u52a1\u652f\u6301\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nonemployee compensa<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":4,"footnotes":""},"categories":[82],"tags":[91],"class_list":["post-105","post","type-post","status-publish","format-standard","hentry","category-us-corporate-tax","tag-nonemployee-compensation"],"_links":{"self":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/posts\/105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/comments?post=105"}],"version-history":[{"count":0,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/posts\/105\/revisions"}],"wp:attachment":[{"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/media?parent=105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/categories?post=105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuajingyizhan.com\/uscompany\/wp-json\/wp\/v2\/tags?post=105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}