Venmo, PayPal and Zelle must report $600+ in transactions to IRS
2022年1月1日起，美國實行一項新的稅收規定，要求電子支付平臺使用者在一年之內收到600美元或以上的商品和服務的付款，支付平臺必須向美國國稅局報告。
美國國稅局IRS表示，電子支付平臺需向該使用者傳送1099-K報稅表格。
As of Jan. 1, mobile payment apps like Venmo, PayPal, Zelle and Cash App are required to report commercial transactions totaling more than $600 per year to the Internal Revenue Service.
Starting Jan. 1, the IRS said, if a person accrues more than $600 annually in commercial payments on an app like Venmo, then Venmo “must file and furnish a Form 1099-K” for them — reporting on all the commercial income they collected through the app.
在以前電子支付平臺上每年有超過 200 筆交易或總價值超過 2萬美元的商業交易時，才需要通知稅務機關。
此項新規涉及所有支付應用，包括PayPal、Venmo、Cash App、Zelle、Google Pay等。
這項新稅法是2021年3月“美國救援法案”(American Rescue Plan)的一部分。
Previously, these mobile payment apps only had to tell the tax authorities when a person had over 200 commercial transactions per year that exceeded $20,000 in total value, the IRS said.
The change to the tax code was signed into law as part of the American Rescue Plan Act, the Covid-19 response bill passed in March.
新規只適用於商業商品或服務的費用，不適用於向朋友和家人收取的個人費用，例如分攤晚餐賬單，支付室友的租金或報銷朋友的費用等。也不包括虧本出售個人物品，例如以700美元購買的沙發，以650美元出售。
美國國稅局在一份關於新稅收變化的解釋性檔案中表示，這些變化也適用於在 eBay 等網際網路拍賣網站上出售物品的人以及“擁有假日工藝品業務”（ have a holiday craft business）的人，只要他們透過這些電子支付平臺接受信用卡付款。
The tax-reporting change only applies to charges for commercial goods or services, not personal charges to friends and family, like splitting a dinner bill.
In an explanatory document on the new tax changes, the IRS said these changes also apply to people who sell items on internet auction sites like eBay and people who "have a holiday craft business" so long as they accept credit card payments through these apps.
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