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Qué es el Formulario W9 del IRS

Updated for Tax Year 2017


OVERVIEW

El Formulario W-9 del IRS (siglas en inglés de Servicio de Impuestos Internos) es más comúnmente utilizado por individuos que trabajan en forma independiente o como contratistas independientes.


Si alguna vez te encuentras rellenando un Formulario W-9, por lo general esto implica que una empresa o persona que te está pagando dinero necesita tu número de Seguro Social para poder notificar al IRS la cantidad. El W-9 se utiliza en una amplia gama de situaciones de pago pero, por lo general, los contribuyentes que lo llenan es porque están trabajando en forma independiente o como contratistas independientes en lugar de empleados.

que es el formulario w9 del irs

Los contratistas independientes vs. los empleados

Cuando completas un Formulario W-9 antes de hacer un trabajo para una empresa como contratista independiente, no eres considerado un empleado a pesar de poder estar realizando el mismo tipo de trabajo que uno de ellos. Las diferencias pueden ser muy sutiles pero, en general, los contratistas independientes tienen más control sobre cuándo y cómo completar las tareas y no reciben ninguno de los beneficios que tienen los empleados, como la contribución del 401 (k) o un seguro de salud. Sin embargo, como un contratista independiente tienes derecho a reclamar más deducciones para los gastos relacionados con tu trabajo, tales como el mantenimiento de una oficina en casa.

Recepción de tu Formulario 1099

Cuando se te pide que rellenes un Formulario W-9, en algún momento en el futuro puedes recibir un Formulario 1099 de la persona o empresa que te paga. Este es similar al Formulario W-2 de un empleado, pero es mucho más simple, ya que sólo informa de los pagos brutos.

Este 1099 es importante para llenar tu declaración de impuestos al final del año. Debes incluir todos los montos reportados en los formularios 1099 en tu ingreso bruto, ya que son completamente gravables igual que los salarios de un empleado. Si no reportas alguno de estos ingresos y debes pagar impuestos sobre ellos, puedes estar sujeto a una serie de sanciones que aumentarán la cantidad que debes.

Solicitud de un W-9

Puedes incluso encontrarte en el otro lado de la transacción, si eres el que hace los pagos a un contratista independiente. Tienes la responsabilidad de pedirle un formulario W-9 al contratista y retener una copia del mismo, sin embargo, no es necesario enviarlo al IRS.

Cuando llegue el momento de informar todos los pagos que le realizaste al contratista independiente en un Formulario 1099, necesitarás la información del Formulario W-9. Sólo es necesario emitir un 1099 si le pagaste el contratista independiente US$600 o más durante el año fiscal. Si es así, debes enviar el Formulario 1099 al IRS también.

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The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice. Before taking any action, you should always seek the assistance of a professional who knows your particular situation for advice on taxes, your investments, the law, or any other business and professional matters that affect you and/or your business.


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