Mit dem neuen Gesetz scheint man in den USA "andere Einkomensquellen" sichtbar und steuerbar machen zu wollen ( Hervorhebungen von mir ).
ZitatNEW YORK (CNNMoney.com) -- The massive expansion of requirements for businesses to file 1099 tax forms that was hidden in the 2,409-page health reform bill took many by surprise when it came to light last month. But it's just one piece of a years-long legislative stealth campaign to create ways for the federal government to track down unreported income.
[...]
ZitatStarting in 2012, that changes. All business payments or purchases that exceed $600 in a calendar year will need to be accompanied by a 1099 filing. That means obtaining the taxpayer ID number of the individual or corporation you're making the payment to -- even if it's a giant retailer like Staples or Best Buy -- at the time of the transaction, or else facing IRS penalties.
In essence, the 1099-Misc is having its role changed from a form for tracking off-payroll employment to one that must accompany virtually any sizeable business transaction. "Just with business travel it would include hotels, rental cars," Henschke says. "Phone service: 1099. Computer service: 1099. Whoever does your postage meter: 1099. You do a little advertising, Yellow Pages: 1099. Your landlord: 1099. You might as well just keep them in your pocket and hand them out as you go around every day."
Quelle: CNN Money
http://money.cnn.com/2010/05/2…m?source=cnn_bin&hpt=Sbin
Laut CNN Money geht es um geschäftliche Transaktionen von Firmen, also auch Leihwagen, Telefonkosten, Strom, Werbung. Alles was 600 USD im Kalenderjahr übersteigt.
vG g.