美国一些关于税务的条款缩写

SDI:

state disability insurance

FICA:

 Federal Insurance Contributions Act

FUTA:

The Federal Unemployment Tax Act

form 941

Report federal income, social security, and Medicare taxes withheld from employee’s paychecks, and
Report the employer’s share of social security and Medicare taxes.

FIT

Federal Income Tax

form W-4

The W-4 Form is the IRS document you complete for your employer to determine how much should be withheld from your paycheck for federal income taxes and sent to the IRS.

form W-2

IRS Form W-2, also known as a “Wage and Tax Statement,” reports an employee’s income from the prior year and how much tax the employer withheld. Employers send out W-2’s to employees in January. A copy goes to the IRS.

 Form 1099-MISC

File Form 1099-MISC for each person to whom you have paid during the year:

• At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.
• At least $600 in:
  • Rents.
  • Prizes and awards.
  • Other income payments.
  • Medical and health care payments.
  • Crop insurance proceeds.
  • Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish.
  • Generally, the cash paid from a notional principal contract to an individual, partnership, or estate.
  • Payments to an attorney.
  • Any fishing boat proceeds.

In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.