{"id":69356,"date":"2025-04-28T18:58:01","date_gmt":"2025-04-28T18:58:01","guid":{"rendered":"https:\/\/www.manaycpa.com\/blog\/form-1099-nedir-kimin-icin-gereklidir\/"},"modified":"2026-09-16T15:11:40","modified_gmt":"2026-09-16T19:11:40","slug":"form-1099-nedir-kimin-icin-gereklidir","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/","title":{"rendered":"Form 1099 Nedir? 2026&#8217;da De\u011fi\u015fen ve De\u011fi\u015fmeyen E\u015fikler"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> 2026&#8217;da yap\u0131lan \u00f6demeler i\u00e7in Form 1099-NEC ve 1099-MISC bildirim e\u015fi\u011fi <strong>600 dolardan 2.000 dolara y\u00fckseldi<\/strong>; 2027&#8217;den itibaren enflasyona endeksleniyor. Ama <strong>her e\u015fik de\u011fi\u015fmedi<\/strong>: telif ve temett\u00fcde 10 dolar, avukata yap\u0131lan br\u00fct \u00f6demelerde 600 dolar, 1099-K&#8217;de ise <strong>20.000 dolar ve 200 i\u015flem<\/strong> yerinde duruyor. E\u015fik formu belirler, vergiyi de\u011fil.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Form_1099_nedir_ve_neden_onemli\" >Form 1099 nedir ve neden \u00f6nemli<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#2026da_degisen_esik_600_dolardan_2000_dolara\" >2026&#8217;da de\u011fi\u015fen e\u015fik: 600 dolardan 2.000 dolara<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Degismeyen_esikler_%E2%80%94_en_sik_yapilan_hata_burada\" >De\u011fi\u015fmeyen e\u015fikler &#8212; en s\u0131k yap\u0131lan hata burada<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#1099-K_hakkinda_yaygin_bir_yanlis_bilgi\" >1099-K hakk\u0131nda yayg\u0131n bir yanl\u0131\u015f bilgi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Sirketlere_yapilan_odemeler\" >\u015eirketlere yap\u0131lan \u00f6demeler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#W-9_formdan_once_yapilmasi_gereken_is\" >W-9: formdan \u00f6nce yap\u0131lmas\u0131 gereken i\u015f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Yedek_stopaj_24\" >Yedek stopaj: %24<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#2027_son_tarihleri\" >2027 son tarihleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Cezalar_2026_tutarlari\" >Cezalar: 2026 tutarlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Sik_sorulan_sorular\" >S\u0131k sorulan sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Yukleniciye_1800_dolar_odedim_1099_vermem_gerekir_mi\" >Y\u00fckleniciye 1.800 dolar \u00f6dedim. 1099 vermem gerekir mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#1099-K_esigi_600_dolara_mi_indi\" >1099-K e\u015fi\u011fi 600 dolara m\u0131 indi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Odeme_yaptigim_taraf_bir_sirket_Yine_de_1099_vermem_gerekir_mi\" >\u00d6deme yapt\u0131\u011f\u0131m taraf bir \u015firket. Yine de 1099 vermem gerekir mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Yuklenicim_TIN_vermiyor_Ne_yapmaliyim\" >Y\u00fcklenicim TIN vermiyor. Ne yapmal\u0131y\u0131m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/form-1099-nedir-kimin-icin-gereklidir\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Form_1099_nedir_ve_neden_onemli\"><\/span>Form 1099 nedir ve neden \u00f6nemli<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 1099, bir \u00f6deme yapan\u0131n (payer) y\u0131l i\u00e7inde belirli tutar\u0131n \u00fczerinde \u00f6dedi\u011fi tutarlar\u0131 hem al\u0131c\u0131ya hem IRS&#8217;e bildirdi\u011fi bilgi formudur. Maa\u015f bordrosu d\u0131\u015f\u0131ndaki gelirlerin izlendi\u011fi temel mekanizmad\u0131r: serbest \u00e7al\u0131\u015fana \u00f6denen hizmet bedeli, kira, faiz, temett\u00fc, borsa sat\u0131\u015f\u0131, kart tahsilat\u0131.<\/p>\n<p>ABD&#8217;de \u015firketi olan bir T\u00fcrk giri\u015fimci i\u00e7in bu iki y\u00f6nl\u00fc bir konudur. \u015eirketiniz y\u00fcklenicilere \u00f6deme yap\u0131yorsa <strong>siz form veren taraf<\/strong>s\u0131n\u0131z; ABD&#8217;den hizmet bedeli al\u0131yorsan\u0131z <strong>size form gelen taraf<\/strong>s\u0131n\u0131z. \u0130kisinin kurallar\u0131 farkl\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2026da_degisen_esik_600_dolardan_2000_dolara\"><\/span>2026&#8217;da de\u011fi\u015fen e\u015fik: 600 dolardan 2.000 dolara<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>OBBBA, IRC &sect;&sect;6041(a) ve 6041A(a)(2)&#8217;yi de\u011fi\u015ftirerek genel bildirim e\u015fi\u011fini <strong>600 dolardan 2.000 dolara<\/strong> y\u00fckseltti. Yeni e\u015fik <strong>31 Aral\u0131k 2025&#8217;ten sonra yap\u0131lan \u00f6demeler<\/strong> i\u00e7in ge\u00e7erli &#8212; yani ilk kez 2026 takvim y\u0131l\u0131 \u00f6demelerine uygulan\u0131yor ve 2027 ba\u015f\u0131nda verilecek formlar\u0131 etkiliyor.<\/p>\n<p>E\u015fik, IRC &sect;6041(h) uyar\u0131nca <strong>2026 sonras\u0131 takvim y\u0131llar\u0131 i\u00e7in enflasyona endeksleniyor<\/strong>; baz y\u0131l 2025 ve art\u0131\u015flar en yak\u0131n 100 dolara yuvarlan\u0131yor. Yani 2027 \u00f6demeleri i\u00e7in e\u015fik b\u00fcy\u00fck olas\u0131l\u0131kla 2.000 dolar\u0131n biraz \u00fczerinde olacak.<\/p>\n<p>Bu de\u011fi\u015fiklik iki formu etkiliyor: <strong>Form 1099-NEC<\/strong> (ba\u011f\u0131ms\u0131z y\u00fcklenicilere \u00f6denen hizmet bedelleri) ve <strong>Form 1099-MISC<\/strong>&#8217;in genel kalemleri (kira ve di\u011fer sabit ya da belirlenebilir gelirler).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Degismeyen_esikler_%E2%80%94_en_sik_yapilan_hata_burada\"><\/span>De\u011fi\u015fmeyen e\u015fikler &#8212; en s\u0131k yap\u0131lan hata burada<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&#8220;E\u015fik 2.000 dolar oldu&#8221; c\u00fcmlesi, t\u00fcm 1099&#8217;lar i\u00e7in ge\u00e7erli de\u011fil. OBBBA yaln\u0131zca genel 600 dolarl\u0131k e\u015fi\u011fi de\u011fi\u015ftirdi. Di\u011ferleri yerinde:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u00d6deme t\u00fcr\u00fc<\/th>\n<th>Form<\/th>\n<th>E\u015fik<\/th>\n<th>Dayanak<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Hizmet bedeli, y\u00fcklenici \u00f6demesi<\/td>\n<td>1099-NEC<\/td>\n<td><strong>2.000 $<\/strong> (2026&#8217;dan itibaren)<\/td>\n<td>IRC &sect;6041A(a)(2)<\/td>\n<\/tr>\n<tr>\n<td>Kira ve di\u011fer gelirler<\/td>\n<td>1099-MISC<\/td>\n<td><strong>2.000 $<\/strong> (2026&#8217;dan itibaren)<\/td>\n<td>IRC &sect;6041(a)<\/td>\n<\/tr>\n<tr>\n<td>Telif (royalti)<\/td>\n<td>1099-MISC<\/td>\n<td><strong>10 $<\/strong> &#8212; de\u011fi\u015fmedi<\/td>\n<td>IRC &sect;6050N(a)<\/td>\n<\/tr>\n<tr>\n<td>Temett\u00fc<\/td>\n<td>1099-DIV<\/td>\n<td><strong>10 $<\/strong> &#8212; de\u011fi\u015fmedi<\/td>\n<td>IRC &sect;6042(a)<\/td>\n<\/tr>\n<tr>\n<td>Faiz<\/td>\n<td>1099-INT<\/td>\n<td><strong>10 $<\/strong> &#8212; de\u011fi\u015fmedi<\/td>\n<td>IRC &sect;6049<\/td>\n<\/tr>\n<tr>\n<td>Avukata br\u00fct \u00f6deme (gross proceeds)<\/td>\n<td>1099-MISC kutu 10<\/td>\n<td><strong>600 $<\/strong> &#8212; de\u011fi\u015fmedi<\/td>\n<td>IRC &sect;6045(f)<\/td>\n<\/tr>\n<tr>\n<td>Avukata hukuki hizmet bedeli<\/td>\n<td>1099-NEC kutu 1<\/td>\n<td><strong>2.000 $<\/strong><\/td>\n<td>IRC &sect;&sect;6041(a), 6041A(a)(2)<\/td>\n<\/tr>\n<tr>\n<td>Perakende d\u0131\u015f\u0131 do\u011frudan sat\u0131\u015f (yeniden sat\u0131\u015f ama\u00e7l\u0131)<\/td>\n<td>1099-MISC \/ NEC<\/td>\n<td><strong>5.000 $<\/strong> &#8212; de\u011fi\u015fmedi<\/td>\n<td>IRC &sect;6041A(b)<\/td>\n<\/tr>\n<tr>\n<td>Kart ve platform tahsilat\u0131<\/td>\n<td>1099-K<\/td>\n<td><strong>20.000 $ <em>ve<\/em> 200 i\u015flem<\/strong><\/td>\n<td>IRC &sect;6050W(e)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Avukat sat\u0131r\u0131ndaki ayr\u0131m \u00f6zellikle kafa kar\u0131\u015ft\u0131r\u0131c\u0131: ayn\u0131 avukata yap\u0131lan \u00f6deme, <em>hukuki hizmet bedeli<\/em> ise 1099-NEC&#8217;te 2.000 dolarl\u0131k e\u015fi\u011fe, bir uzla\u015fman\u0131n <em>br\u00fct has\u0131lat\u0131<\/em> olarak aktar\u0131l\u0131yorsa 1099-MISC kutu 10&#8217;da 600 dolarl\u0131k e\u015fi\u011fe tabidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1099-K_hakkinda_yaygin_bir_yanlis_bilgi\"><\/span>1099-K hakk\u0131nda yayg\u0131n bir yanl\u0131\u015f bilgi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0130nternette \u00e7ok say\u0131da kaynak, 1099-K e\u015fi\u011finin kademeli olarak 600 dolara inece\u011fini yaz\u0131yor. <strong>Bu art\u0131k do\u011fru de\u011fil.<\/strong> OBBBA (Pub. L. 119-21 &sect;70432(a)), IRC &sect;6050W(e)&#8217;de 2021 \u00f6ncesi e\u015fi\u011fi <strong>geri getirdi<\/strong>: \u00fc\u00e7\u00fcnc\u00fc taraf a\u011f i\u015flemlerinde bildirim i\u00e7in <strong>20.000 dolar\u0131 a\u015fan tutar ve 200&#8217;den fazla i\u015flem<\/strong> birlikte aran\u0131yor. Bu, <strong>31 Aral\u0131k 2024&#8217;ten sonra ba\u015flayan takvim y\u0131llar\u0131<\/strong> i\u00e7in ge\u00e7erli &#8212; yani 2025 ve 2026 i\u00e7in de.<\/p>\n<p>Bir s\u0131n\u0131r: bu de minimis e\u015fik <em>\u00fc\u00e7\u00fcnc\u00fc taraf a\u011f i\u015flemleri<\/em> i\u00e7indir. <strong>Kredi kart\u0131 (payment card) i\u015flemlerinde bir alt e\u015fik yoktur.<\/strong><\/p>\n<p>Ve her zamanki uyar\u0131: 1099-K gelmemesi geliri vergisiz yapmaz. E\u015fik yaln\u0131zca platformun form g\u00f6nderme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc belirler.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sirketlere_yapilan_odemeler\"><\/span>\u015eirketlere yap\u0131lan \u00f6demeler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Genel kural: <strong>\u015firketlere (S Corporation dahil) yap\u0131lan \u00f6demeler 1099-MISC bildiriminden muaft\u0131r.<\/strong> Bu, form verme y\u00fck\u00fcn\u00fcn b\u00fcy\u00fck k\u0131sm\u0131n\u0131 ortadan kald\u0131r\u0131r &#8212; ama istisnalar\u0131 var.<\/p>\n<p>Form 1099-MISC bak\u0131m\u0131ndan \u015firket al\u0131c\u0131lar i\u00e7in ba\u015fl\u0131ca istisnalar: <strong>t\u0131bbi ve sa\u011fl\u0131k hizmeti \u00f6demeleri<\/strong>, yeniden sat\u0131\u015f ama\u00e7l\u0131 nakit bal\u0131k al\u0131mlar\u0131, <strong>avukata yap\u0131lan br\u00fct \u00f6demeler<\/strong> ve temett\u00fc ya da vergiden muaf faiz yerine yap\u0131lan ikame \u00f6demeler. T\u0131bbi ve sa\u011fl\u0131k \u00f6demeleri, profesyonel \u015firketlere yap\u0131lsa bile bildirilir; vergiden muaf hastaneler, bak\u0131m kurulu\u015flar\u0131 ve belirli kamu hastaneleri bunun d\u0131\u015f\u0131ndad\u0131r.<\/p>\n<p>Form 1099-NEC bak\u0131m\u0131ndan ise \u015firketlere yap\u0131lan \u00f6demeler yaln\u0131zca <strong>avukatl\u0131k \u00fccretleri<\/strong> ve federal y\u00fcr\u00fctme kurumu hizmet \u00f6demeleri i\u00e7in bildirilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"W-9_formdan_once_yapilmasi_gereken_is\"><\/span>W-9: formdan \u00f6nce yap\u0131lmas\u0131 gereken i\u015f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>IRC &sect;6109(a)(2) al\u0131c\u0131ya vergi kimlik numaras\u0131n\u0131 (TIN) verme, &sect;6109(a)(3) ise \u00f6demeyi yapana bu numaray\u0131 isteme ve beyanda kullanma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirir. Pratikte bunun arac\u0131 <strong>Form W-9<\/strong>&#8217;dur.<\/p>\n<p>Zamanlamas\u0131 \u00f6nemli: W-9&#8217;u \u00f6deme yap\u0131ld\u0131ktan sonra de\u011fil, <strong>ili\u015fki kuruldu\u011funda<\/strong> al\u0131n. Eksik TIN cezalar\u0131na kar\u015f\u0131 makul sebep korumas\u0131ndan yararlanabilmek i\u00e7in kural olarak ili\u015fki ba\u015flarken bir ilk talep, numara gelmediyse takip eden y\u0131llarda birer talep daha gerekir. IRS size TIN&#8217;in yanl\u0131\u015f oldu\u011funu bildirirse, yeni numaray\u0131 bildirimin al\u0131nd\u0131\u011f\u0131 y\u0131l sonuna kadar istemeniz beklenir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yedek_stopaj_24\"><\/span>Yedek stopaj: %24<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Al\u0131c\u0131 TIN vermezse, ya da IRS numaran\u0131n yanl\u0131\u015f oldu\u011funu bildirirse, \u00f6demeyi yapan <strong>yedek stopaj (backup withholding)<\/strong> uygulamak zorundad\u0131r. Oran IRC &sect;3406 uyar\u0131nca bireysel tarifedeki d\u00f6rd\u00fcnc\u00fc en d\u00fc\u015f\u00fck orand\u0131r: <strong>%24<\/strong>.<\/p>\n<p>&sect;6041 ve &sect;6041A(a) \u00f6demelerinde stopaj, kural olarak ayn\u0131 al\u0131c\u0131ya o y\u0131l i\u00e7inde yap\u0131lan ayn\u0131 t\u00fcrden \u00f6demelerin toplam\u0131n\u0131 e\u015fi\u011fe ula\u015ft\u0131ran <strong>\u00f6demenin tamam\u0131<\/strong> \u00fczerinden ba\u015flar ve o takvim y\u0131l\u0131ndaki sonraki \u00f6demelerde devam eder. Yani e\u015fik a\u015f\u0131ld\u0131\u011f\u0131 anda, o \u00f6demenin sadece e\u015fi\u011fi a\u015fan k\u0131sm\u0131 de\u011fil, hepsi stopaja girer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2027_son_tarihleri\"><\/span>2027 son tarihleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Tarih<\/th>\n<th>Ne yap\u0131l\u0131r<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>1 \u015eubat 2027<\/strong><\/td>\n<td>1099-NEC formlar\u0131n\u0131n hem al\u0131c\u0131lara hem IRS&#8217;e ula\u015ft\u0131r\u0131lmas\u0131; W-2 ve Form 940 da ayn\u0131 tarihte. <em>31 Ocak 2027 pazar g\u00fcn\u00fcne denk geliyor.<\/em><\/td>\n<\/tr>\n<tr>\n<td>15 \u015eubat 2027<\/td>\n<td>1099-B, 1099-S ve belirli 1099-MISC formlar\u0131n\u0131n al\u0131c\u0131lara g\u00f6nderilmesi<\/td>\n<\/tr>\n<tr>\n<td>1 Mart 2027<\/td>\n<td>Di\u011fer 1099 formlar\u0131n\u0131n IRS&#8217;e k\u00e2\u011f\u0131t olarak verilmesi<\/td>\n<\/tr>\n<tr>\n<td>31 Mart 2027<\/td>\n<td>Di\u011fer 1099 formlar\u0131n\u0131n IRS&#8217;e elektronik olarak verilmesi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ayr\u0131ca bir e\u015fik daha: toplamda <strong>10 veya daha fazla<\/strong> bilgi formu veriyorsan\u0131z elektronik g\u00f6nderim zorunludur ve say\u0131m form t\u00fcrleri aras\u0131nda toplan\u0131r. Alt\u0131 adet 1099-NEC ve be\u015f adet W-2 veren bir \u015firket bu e\u015fi\u011fi a\u015fm\u0131\u015ft\u0131r.<\/p>\n<p>T\u00fcm y\u0131l\u0131n takvimi i\u00e7in 2027 ABD vergi takvimimize bakabilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cezalar_2026_tutarlari\"><\/span>Cezalar: 2026 tutarlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bilgi formlar\u0131n\u0131n hatal\u0131 veya ge\u00e7 verilmesi IRC &sect;6721, al\u0131c\u0131ya hatal\u0131 ya da ge\u00e7 belge verilmesi ise &sect;6722 kapsam\u0131ndad\u0131r. 2026 i\u00e7in tutarlar:<\/p>\n<table>\n<thead>\n<tr>\n<th>Durum<\/th>\n<th>Form ba\u015f\u0131na<\/th>\n<th>Y\u0131ll\u0131k tavan<\/th>\n<th>K\u00fc\u00e7\u00fck i\u015fletme tavan\u0131<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>30 g\u00fcn i\u00e7inde d\u00fczeltilirse<\/td>\n<td>60 $<\/td>\n<td>698.500 $<\/td>\n<td>244.500 $<\/td>\n<\/tr>\n<tr>\n<td>30 g\u00fcn sonra, 1 A\u011fustos&#8217;a kadar d\u00fczeltilirse<\/td>\n<td>130 $<\/td>\n<td>2.096.000 $<\/td>\n<td>698.500 $<\/td>\n<\/tr>\n<tr>\n<td>D\u00fczeltilmezse (genel ceza)<\/td>\n<td>340 $<\/td>\n<td>4.192.000 $<\/td>\n<td>1.397.000 $<\/td>\n<\/tr>\n<tr>\n<td>Kas\u0131tl\u0131 ihmal<\/td>\n<td>En az 690 $<\/td>\n<td><strong>Tavan yok<\/strong><\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>K\u00fc\u00e7\u00fck i\u015fletme tavan\u0131, ortalama y\u0131ll\u0131k br\u00fct has\u0131lat\u0131 5 milyon dolar\u0131 a\u015fmayanlar i\u00e7indir. &sect;6722 cezalar\u0131 da ayn\u0131 yap\u0131da i\u015fler (30 g\u00fcnl\u00fck dilimde y\u0131ll\u0131k tavan 588.500 dolard\u0131r) ve <strong>iki ceza ayn\u0131 anda uygulanabilir<\/strong>: formu IRS&#8217;e vermemek ve al\u0131c\u0131ya belge g\u00f6ndermemek ayr\u0131 kusurlard\u0131r.<\/p>\n<p>K\u00fc\u00e7\u00fck bir rahatlama: IRC &sect;6721(c)(3) uyar\u0131nca, hi\u00e7bir tek tutar do\u011frusundan <strong>100 dolardan<\/strong> fazla sapm\u0131yorsa ve hi\u00e7bir stopaj tutar\u0131 <strong>25 dolardan<\/strong> fazla sapm\u0131yorsa, form do\u011fru say\u0131l\u0131r ve d\u00fczeltme gerekmez. Bu tutarlar enflasyona endeksli de\u011fildir ve kas\u0131tl\u0131 ihmalde uygulanmaz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_sorulan_sorular\"><\/span>S\u0131k sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Yukleniciye_1800_dolar_odedim_1099_vermem_gerekir_mi\"><\/span>Y\u00fckleniciye 1.800 dolar \u00f6dedim. 1099 vermem gerekir mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2026 \u00f6demeleri i\u00e7in hay\u0131r &#8212; genel e\u015fik 2.000 dolar. Ancak bu, \u00f6demenin gider olarak indirilemeyece\u011fi anlam\u0131na gelmez; e\u015fik yaln\u0131zca form verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc belirler. \u00d6demeyi belgeleyin ve W-9&#8217;u yine de al\u0131n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1099-K_esigi_600_dolara_mi_indi\"><\/span>1099-K e\u015fi\u011fi 600 dolara m\u0131 indi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. OBBBA, 2021 \u00f6ncesi e\u015fi\u011fi geri getirdi: \u00fc\u00e7\u00fcnc\u00fc taraf a\u011f i\u015flemlerinde 20.000 dolar\u0131 a\u015fan tutar <em>ve<\/em> 200&#8217;den fazla i\u015flem birlikte aran\u0131r. Bu kural 2024 sonras\u0131 takvim y\u0131llar\u0131 i\u00e7in ge\u00e7erlidir. Kredi kart\u0131 i\u015flemlerinde ise alt e\u015fik yoktur.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Odeme_yaptigim_taraf_bir_sirket_Yine_de_1099_vermem_gerekir_mi\"><\/span>\u00d6deme yapt\u0131\u011f\u0131m taraf bir \u015firket. Yine de 1099 vermem gerekir mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kural olarak hay\u0131r; \u015firketlere yap\u0131lan \u00f6demeler genelde muaft\u0131r. Ba\u015fl\u0131ca istisnalar t\u0131bbi ve sa\u011fl\u0131k hizmeti \u00f6demeleri, avukata yap\u0131lan br\u00fct \u00f6demeler ve 1099-NEC bak\u0131m\u0131ndan avukatl\u0131k \u00fccretleridir. Bu y\u00fczden W-9&#8217;daki kurulu\u015f t\u00fcr\u00fc kutusu \u00f6nemlidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yuklenicim_TIN_vermiyor_Ne_yapmaliyim\"><\/span>Y\u00fcklenicim TIN vermiyor. Ne yapmal\u0131y\u0131m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yedek stopaj uygulaman\u0131z gerekir: IRC &sect;3406 kapsam\u0131nda %24. Stopaj, o y\u0131l i\u00e7indeki toplam\u0131 e\u015fi\u011fe ula\u015ft\u0131ran \u00f6demenin tamam\u0131 \u00fczerinden ba\u015flar. Ayr\u0131ca makul sebep korumas\u0131n\u0131 s\u00fcrd\u00fcrmek i\u00e7in W-9 talebinizi belgeleyin ve y\u0131ll\u0131k olarak tekrarlay\u0131n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_yardimci_olabiliriz\"><\/span>Nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>1099 sezonunda i\u015fi zorla\u015ft\u0131ran \u015fey formun kendisi de\u011fil, aral\u0131k ay\u0131na kadar toplanmam\u0131\u015f W-9&#8217;lar ve hangi \u00f6demenin hangi e\u015fi\u011fe girdi\u011finin netle\u015fmemi\u015f olmas\u0131d\u0131r. E\u015fi\u011fin 2.000 dolara \u00e7\u0131kmas\u0131 bu y\u0131l say\u0131y\u0131 azaltacak; ama telif, temett\u00fc, faiz ve avukat \u00f6demelerinde eski e\u015fikler yerinde durdu\u011fu i\u00e7in &#8220;hepsi 2.000 oldu&#8221; varsay\u0131m\u0131 ceza \u00fcretir.<\/p>\n<p>Manay CPA olarak ABD \u015firketleri i\u00e7in W-9 toplama d\u00fczenini, 1099-NEC ve 1099-MISC dosyalamas\u0131n\u0131 ve yedek stopaj uygulamas\u0131n\u0131 y\u00fcr\u00fct\u00fcyoruz. <a href=\"\/contact-us\/\">Bize yaz\u0131n<\/a>; y\u0131l kapanmadan yap\u0131lacaklar kontrol listemizde.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1099-NEC ve 1099-MISC e\u015fi\u011fi 2026 \u00f6demeleri i\u00e7in 2.000 dolar. Ama telifte 10, avukat br\u00fct \u00f6demesinde 600, 1099-K&#8217;de 20.000 dolar ve 200 i\u015flem yerinde duruyor.<\/p>\n","protected":false},"author":2,"featured_media":69357,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-69356","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=69356"}],"version-history":[{"count":5,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69356\/revisions"}],"predecessor-version":[{"id":83300,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69356\/revisions\/83300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/69357"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=69356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=69356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=69356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}