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A1. N?u thanh to¨¢n qua ?ng d?ng thanh to¨¢n kh?ng d¨¤nh cho b¨¢n h¨¤ng ho?c cung c?p d?ch v?, con b?n s? kh?ng n¨ºn nh?n ???c M?u 1099-K. M?u 1099-K ???c s? d?ng ?? b¨¢o c¨¢o c¨¢c kho?n thanh to¨¢n nh?t ??nh nh?n ???c cho vi?c b¨¢n h¨¤ng h¨®a ho?c cung c?p d?ch v?. Ti?n g?i qua m?t ?ng d?ng thanh to¨¢n gi?a gia ?¨¬nh ±¹¨¤ b?n b¨¨ m¨¤ kh?ng ph?i l¨¤ thanh to¨¢n cho h¨¤ng h¨®a ho?c d?ch v? ±¹¨¤ kh?ng n¨ºn ???c b¨¢o c¨¢o tr¨ºn M?u 1099-K.

A2. N?u con c?a b?n ho?c ph? thu?c cung c?p d?ch v? cho nh?ng ng??i kh¨¢c ±¹¨¤ ???c thanh to¨¢n th?ng qua m?t ?ng d?ng thanh to¨¢n ho?c b¨¢n c¨¢c m?t h¨¤ng th?ng qua m?t th? tr??ng tr?c tuy?n ±¹¨¤ nh?n ???c m?t M?u 1099-K, con c?a b?n ho?c ph? thu?c c¨® th? c?n ph?i n?p t? khai thu?. S? d?ng m?u n¨¤y c¨´ng v?i c¨¢c h? s? kh¨¢c ?? gi¨²p h? t¨¬m ±¹¨¤ khai b¨¢o thu nh?p ch?u thu? ch¨ªnh x¨¢c khi h? n?p t? khai thu? th¨ªch h?p.

A3. C¨¢c kho?n thanh to¨¢n cho b?n b¨¨ ±¹¨¤ gia ?¨¬nh nh? qu¨¤ t?ng ±¹¨¤ ho¨¤n tr? kh?ng n¨ºn ???c b¨¢o c¨¢o tr¨ºn M?u 1099-K.

V¨ª d?: n?u b?n ±¹¨¤ b?n c?a b?n ?i ??n m?t bu?i h¨°a nh?c ±¹¨¤ b?n c?a b?n ho¨¤n tr? cho b?n v¨¦ h¨°a nh?c th?ng qua ?ng d?ng thanh to¨¢n, b?n kh?ng n¨º nh?n ???c M?u 1099-K cho kho?n ho¨¤n tr? ±¹¨¤ n¨®i chung, n¨® s? kh?ng ph?i ch?u thu?. N?u b?n nh?n ???c M?u 1099-K cho kho?n ho¨¤n tr?, b?n c¨® th? s? kh?ng c?n ph?i tr? thu? cho s? ti?n ???c b¨¢o c¨¢o tr¨ºn m?u. ?? bi?t th¨ºm th?ng tin xem, N?u b?n nh?n ???c m?t m?u ??n 1099-K khi b?n kh?ng n¨ºn c¨®, h?y th?c hi?n c¨¢c b??c sau.

A4. B?n ph?i khai b¨¢o m?c l?i ±¹¨¤ l? khi b¨¢n hai b? v¨¦ ri¨ºng bi?t v¨¬ t?n th?t khi b¨¢n b? v¨¦ th? hai kh?ng th? b¨´ ??p ph?n l?i khi b¨¢n b? v¨¦ ??u ti¨ºn.

L?i $ 550 t? vi?c b¨¢n m?t b? v¨¦ (gi¨¢ b¨¢n $800 - gi¨¢ mua $250 = l?i $550) ph?i ???c khai b¨¢o l¨¤ l?i ng?n h?n tr¨ºn M?u 8949 (ti?ng Anh) PDF ±¹¨¤ B?ng D (ti?ng Anh) PDF.

Kho?n l? $50 t? vi?c b¨¢n b? v¨¦ kh¨¢c ($200 gi¨¢ b¨¢n - $250 gi¨¢ mua = $50 l?) ph?i ???c khai b¨¢o nh? sau:

M?u 1040, B?ng 1:

Ph?n I - D¨°ng 8z, Other Income (Thu nh?p kh¨¢c). Li?t k¨º lo?i ±¹¨¤ s? ti?n: "Form 1099-K Personal Item Sold at a Loss¡­. $200 (M?u 1099-K B¨¢n m?t h¨¤ng c¨¢ nh?n l?...$200 "?? hi?n th? s? ti?n thu ???c t? vi?c b¨¢n ???c khai b¨¢o tr¨ºn M?u 1099-K

±¹¨¤

Ph?n II - D¨°ng 24z, Other Adjustments (?i?u ch?nh kh¨¢c). Li?t k¨º lo?i ±¹¨¤ s? ti?n: "Form 1099-K Personal Item Sold at a Loss¡­. $200 (M?u 1099-K B¨¢n m?t h¨¤ng c¨¢ nh?n l?...$200" ?? hi?n th? s? ti?n c?a gi¨¢ mua b¨´ tr? s? ti?n ???c khai b¨¢o.

A5. N?u b?n ch?p nh?n th? thanh to¨¢n (v¨ª d?: th? t¨ªn d?ng ho?c th? ghi n?), b?n s? nh?n ???c M?u 1099-K (ti?ng Anh) cho t?ng s? ti?n thanh to¨¢n ???c g?i cho b?n th?ng qua vi?c s? d?ng th? thanh to¨¢n trong n?m d??ng l?ch, b?t k? t?ng s? ti?n l¨¤ bao nhi¨ºu. Y¨ºu c?u b¨¢o c¨¢o n¨¤y ??i v?i th? thanh to¨¢n ch?a thay ??i, ±¹¨¤ kh?ng c¨® ng??ng b¨¢o c¨¢o t?i thi?u n¨¤o cho c¨¢c lo?i giao d?ch thanh to¨¢n n¨¤y.

N?u b?n ch?p nh?n thanh to¨¢n b?ng ?ng d?ng thanh to¨¢n ho?c th? tr??ng tr?c tuy?n, b?n c¨® th? nh?n ???c M?u 1099-K t? c¨¢c ?ng d?ng ho?c th? tr??ng b?n ?? s? d?ng ?? b¨¢n h¨¤ng h¨®a ho?c d?ch v?.

A6. B?n c¨® th? khai b¨¢o c¨¢c m?c b¨´ tr? tr¨ºn B?ng 1, d¨°ng 8z ±¹¨¤ 24z cho m?i M?u 1099-K b?n nh?n ???c ri¨ºng l? ho?c b?n c¨® th? k?t h?p c¨¢c M?u 1099-K nh?n ???c nh? sau:

• M?t b? k?t h?p c¨¢c m?c nh?p b¨´ tr? tr¨ºn B?ng 1 cho t?t c? c¨¢c M?u 1099-K ?? nh?n ???c doanh s? b¨¢n c¨¢c m?t h¨¤ng c¨¢ nh?n ???c b¨¢n v?i m?c l?. Khai b¨¢o t?ng s? ti?n thu ???c tr¨ºn B?ng 1 - D¨°ng 8z - Other Income (Thu nh?p kh¨¢c), s? d?ng m? t? "Forms 1099-K Personal Items Sold at a Loss (C¨¢c M?u 1099-K C¨¢c m?t h¨¤ng c¨¢ nh?n b¨¢n l?)." Khai b¨¢o chi ph¨ª k?t h?p c?a c¨¢c m?t h¨¤ng, l¨ºn ??n nh?ng kh?ng nhi?u h?n s? ti?n thu ???c c?a m?i m?t h¨¤ng ???c b¨¢n, tr¨ºn D¨°ng 24z - Other Adjustment (C¨¢c ?i?u ch?nh kh¨¢c), s? d?ng m? t? " Forms 1099-K Personal Items Sold at a Loss (C¨¢c M?u 1099-K C¨¢c m?t h¨¤ng c¨¢ nh?n b¨¢n l?).¡±
• M?t t?p h?p c¨¢c m?c nh?p b¨´ tr? k?t h?p tr¨ºn B?ng 1 cho t?t c? c¨¢c M?u 1099-K nh?n ???c b? sai l?i. Khai b¨¢o s? ti?n k?t h?p t? D¨°ng 1a, T?ng s? ti?n giao d?ch qua th? thanh to¨¢n/m?ng c?a b¨ºn th? ba, cho c¨¢c M?u 1099-K nh?n ???c b? sai l?i tr¨ºn B?ng 1 - D¨°ng 8z - Other Income (Thu nh?p kh¨¢c), s? d?ng m? t? " Forms 1099-K Received in Error (C¨¢c M?u 1099-K nh?n ???c do sai l?i)." Khai b¨¢o c¨´ng s? ti?n ???c khai b¨¢o tr¨ºn D¨°ng 8z tr¨ºn D¨°ng 24z - Other Adjustment (C¨¢c ?i?u ch?nh kh¨¢c), s? d?ng m? t? " Forms 1099-K Received in Error (C¨¢c M?u 1099-K nh?n ???c do sai l?i)."

A7. C¨®. ??i v?i n?m d??ng l?ch 2022 ±¹¨¤ 2023, b?n c¨® th? s? d?ng B?ng 1, d¨°ng 8z ?? hi?n th? c? s? ti?n thu ???c g?p ±¹¨¤ s? ti?n ?m b¨´ ??p ?? khai b¨¢o M?u 1099-K nh?n ???c sai l?i ho?c khai b¨¢o s? ti?n thu ???c t? vi?c b¨¢n l? m?t m?t h¨¤ng c¨¢ nh?n thay v¨¬ ch? khai b¨¢o s? ti?n thu ???c g?p tr¨ºn B?ng 1, d¨°ng 8z v?i s? ti?n b¨´ tr? tr¨ºn B?ng 1, d¨°ng 24z.

C? s?: Khi khai b¨¢o doanh s? b¨¢n l? c¨¢c m?t h¨¤ng c¨¢ nh?n, thay ±¹¨¤o ?¨® b?n c¨® th? khai b¨¢o (c¨¢c) giao d?ch tr¨ºn M?u 8949, B¨¢n ±¹¨¤ nh?ng c¨¢ch x? l? kh¨¢c ??i v?i T¨¤i s?n v?n (ti?ng Anh), ±¹¨¤ s? chuy?n ??n B?ng D, L?i v?n ±¹¨¤ L? v?n.

A8. B?n n¨ºn s? d?ng h? s? c?a m¨¬nh ?? x¨¢c ??nh s? ti?n thanh to¨¢n c¨¢ nh?n (ch?ng h?n nh? qu¨¤ t?ng ho?c ho¨¤n tr? t? b?n b¨¨ ±¹¨¤ gia ?¨¬nh) ±¹¨¤ s? ti?n thanh to¨¢n c?n ???c khai b¨¢o tr¨ºn t? khai thu? c?a b?n. N?u b?n nh?n ???c m?t M?u 1099-K sai l?i, h?y l¨¤m theo c¨¢c h??ng d?n n?u b?n kh?ng th? nh?n ???c m?t M?u 1099-K ?? s?a ??i.

Gi? h? s? t?t trong su?t c? n?m l¨¤ tr?ng y?u. M?t ? t??ng hay l¨¤ t¨¢ch ri¨ºng c¨¢c giao d?ch c¨¢ nh?n ±¹¨¤ doanh nghi?p ?? gi¨²p doanh nghi?p d? d¨¤ng t¨ªnh to¨¢n thu? ?ang n?.

A9. B?n c¨® th? nh?n ???c M?u 1099-K cho ti?n quy¨ºn g¨®p th?ng qua g¨®p v?n c?ng ??ng. M?t s? ti?n thu ???c th?ng qua g¨®p v?n c?ng ??ng c¨® th? ph?i ch?u thu? ±¹¨¤ b?n c¨® th? ???c y¨ºu c?u khai b¨¢o tr¨ºn t? khai thu? thu nh?p c?a m¨¬nh. Tuy nhi¨ºn, m?t s? ti?n thu ???c c¨® th? ???c coi l¨¤ m?t m¨®n qu¨¤ ±¹¨¤ s? kh?ng ph?i ch?u thu?.

Xem IRS.gov M?t s? ?i?u c?n bi?t v? g¨®p v?n c?ng ??ng ±¹¨¤ thu? (ti?ng Anh) ?? bi?t th¨ºm th?ng tin ±¹¨¤ c¨¢ch khai b¨¢o s? ti?n tr¨ºn M?u 1099-K tr¨ºn t? khai thu? c?a b?n cho t¨¬nh hu?ng c?a b?n.