Ifomu le-Internal Revenue Service (IRS) Ifomu 1099 yidokhumenti yokubika intela ye-federal. Amabhange, ama-brokerage amafemu kanye nezinkampani zesikhwama sokubambisana ziphakathi kwamafayili ezinsizakalo zezezimali asebenzisa ifomu le-1099 ukubika imali eyatholwa ngamakhasimende abo, njengama-dividends kanye nesithakazelo. Kusukela ngonyaka wentela ka-2011, ifomu 1099 libuye libike ukuthi imali yamaklayenti iyothola inzuzo kusuka ekuthengisweni kwemasheya, lapho umnyango wokuthengisa umthengisi ungaqinisekisa khona intela yentela (okungukuthi, intengo yokuthenga ehleliwe).
Eminyakeni eyandulela, imali ephelele yokuthengisa ehlanganisiwe.
Amabhange kanye nezinkampani zesikhwama sokubambisana ngokuvamile zikhishwa amaFomu 1099 kumaklayenti maphakathi noJanuwari, kodwa amafemu okuhweba ngokuvamile athatha kuze kube phakathi nonyaka kaFebhuwari ngesikhathi esinqunyelwe wona. Kodwa-ke, lesi sikhathi esiphezulu siyinkolelo enkulu, ngoba amafemu okuthengisa ama-brokerage adingekile ukuqinisekisa ukuthi ifomu ngalinye le-1099 elikhiphayo ligcina futhi lilungile ngalesi sikhathi. Esikhundleni salokho, kuyindawo evamile yezinkampani zokuhweba ukubukeza ifomu le-1099 yekhasimende elilodwa noma ngaphezulu ngesikhathi esisodwa sentela, ngisho nangemva kuka-Ephreli 15, okwenza kube nzima kokubili amaklayenti kanye nama-preparer amathenda ekuqedeni ukubuyiswa kwentela yabo engenayo.
Amafayili okukhishwa kwemali ngokuvamile athi ukubuyekezwa kuka-1099 kubangelwa ukubuyekezwa kwedatha okubuyekezwa kusukela kubanikezeli bezimpahla ezibekwa kuzo, noma ezivela kumali ehlanganisiwe egcinwe kuma-akhawunti abo abadayisi bama-brokerage. Kodwa-ke, njengoba kuphawuliwe ngenhla, izinkampani zesikhwama sokubambisana ngokuvamile zikhishwa i-Form 1099 inyanga ezayo ngaphambili, futhi zivame ukubhekana nanoma yikuphi ukubuyekezwa, naphezu kokubamba izimali ezivela kubanikezeli abafanayo.
Ngaphezu kwalokho, isidingo esisha ukuthi ama-brokerage firms abike imali eyinzuzo (nokulahlekelwa) kwi-Form 1099 ayizange isetshenziswe ngokugcwele. Idatha yokuthola nokulahlekelwa kuzo zonke izibambiso ezithengiwe nge-firm firm efanayo kufanele zibikwe kwifomu 1099, kodwa ngokuvamile ayikho.
Izinkinga ze-Brokerage firms ngokukhishwa ngesikhathi esifanele amafomu afanelekayo kanye nokugcina 1099 ziyisibonelo sendlela abeluleki bezezimali nabasizi babo bokuthengisa abalawulwa ngazo zonke izici ezithinta ukwaneliseka kwamakhasimende .
Esikhundleni salokho, zixhomeke kakhulu kwikhwalithi yenkonzo enikezwe ezinye izindawo ezisebenzayo emafenini abo, njengemisebenzi yokuhweba noma ubuchwepheshe bolwazi .