Tax Reporting Name 이 뭔가요? #미국생활

안녕하세요. 로시컴- 상담변호사 문상일 입니다.

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Answer:

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본인이 법인 소유주라면 본인의 이름을 적으시면 될 거 같습니다.

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Reporting Name. Tax reporting name for a supplier subject to United States Internal Revenue Service (IRS) income tax reporting requirements. Required only if the tax reporting name for the supplier is different from the supplier name. In accordance with IRS requirements, Payables prints this name, instead of the supplier name, on all 1099 reports for the supplier.

For example, you define a supplier for a consulting firm owned and operated by a single individual. You enter the name of the company as the supplier name; however, the tax reporting name for the company is the name of the individual. The IRS levies penalties against a supplier that submits 1099 information with any name other than the tax reporting name for the supplier. By entering the individual's name as the tax reporting name, you produce 1099 information for the supplier that complies with the IRS requirements.