\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f\u304a\u6e08\u3067\u3057\u3087\u3046\u304b\uff1f\u3082\u3057\u3042\u306a\u305f\u304c\u96c7\u7528\u8005(employee)\u3067\u3042\u308b\u306a\u3089\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306b\u6b20\u304b\u305b\u306a\u3044\u66f8\u985e\u304c\uff37\uff12 Form\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u6bce\u5e741\u6708\u306b\u306a\u308b\u3068\u96c7\u7528\u4e3b\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u3053\u306e\uff37\uff12\u3002\u3088\u304f\u3054\u89a7\u306b\u306a\u3063\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304b\uff1f\u3082\u3057\u3001CPA\u3084Tax preparer\u306b\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u304a\u9858\u3044\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\uff37\uff12\u306f\u305d\u306e\u307e\u307eCPA\u3078\u6e21\u3057\u3066\u304a\u3057\u307e\u3044\u3068\u3044\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002\u6700\u8fd1\u3067\u306f\u3001Turbo Tax\u306a\u3069\u306e\u30bd\u30d5\u30c8\u3092\u4f7f\u3048\u3070\u3001\uff37\uff12\u306e\u60c5\u5831\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u305d\u306e\u307e\u307e\u5165\u529b\u3068\u3044\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u3058\u3063\u304f\u308a\uff37\uff12\u3092\u524d\u306b\u7f6e\u3044\u3066\u773a\u3081\u308b\u3068\u3044\u3046\u6a5f\u4f1a\u306f\u3001\u5c11\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u81ea\u5206\u306e\u53ce\u5165\u3001\u81ea\u5206\u306e\u7a0e\u91d1\u306e\u60c5\u5831\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\uff37\uff12\u3001\u672c\u6765\u306a\u3089\u7121\u95a2\u5fc3\u3067\u306f\u3044\u3089\u308c\u307e\u305b\u3093\u306d\u3002\u4eca\u65e5\u306f\u3001\u305d\u306e\uff37\uff12\u3092\u3058\u3063\u304f\u308a\u306a\u304c\u3081\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n
<\/p>\n
IRS\u306e\u898f\u5b9a\u3067\u3001\u96c7\u7528\u4e3b\u306f$600\u4ee5\u4e0a\u306e\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u96c7\u7528\u8005\u306b\u5bfe\u3057\u3066\uff37\uff12\u3092\u767a\u884c\u3057\u3001\u53ce\u5165\u3084\u7a0e\u91d1\u60c5\u5831\u3092\u30ea\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u767a\u884c\u306f\u3001\u524d\u5e74\u5ea612\u670831\u65e5\u307e\u3067\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff37\uff12\u306f\u96c7\u7528\u4e3b\u304c\u96c7\u7528\u8005\u306b\u95a2\u3057\u3066\u884c\u3046\u3082\u306e\u3067\u3001\u540c\u3058\u4f1a\u793e\u3067\u50cd\u3044\u3066\u3044\u3066\u3082\u3001\u96c7\u7528\u8005\u3068\u3057\u3066\u3067\u306f\u306a\u304fIndependent Contractor\uff08\u8acb\u8ca0\u3001\u59d4\u8a17\u8005\u3001\u6d3e\u9063\u793e\u54e1\uff09\u3068\u3057\u3066\u50cd\u3044\u305f\u5834\u5408\u306f\uff37\uff12\u306f\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u306f\u3001Form 1099\u3068\u3044\u3046\u5225\u306e\u66f8\u985e\u306e\u767a\u884c\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\uff37\uff12\u306f\u5168\u90e8\u30676\u679a\u767a\u884c\u3055\u308c\u3001Social Security Administration\u3001IRS\u3001State\u3084City\u306a\u3069\u306eTax Office\u3078\u306e\u901a\u77e5\u306b\u4f7f\u308f\u308c\u308b\u3082\u306e\u3001\u96c7\u7528\u4e3b\u30b3\u30d4\u30fc\u3001\u96c7\u7528\u8005\u30b3\u30d4\u30fc\u306a\u3069\u3067\u3059\u304c\u3001\u6700\u8fd1\u3067\u306fE-file\u3082\u591a\u304f\u3001\u5370\u5237\u767a\u884c\u3055\u308c\u305f\uff37\uff12\u3092\u898b\u308b\u3053\u3068\u306f\u4ee5\u524d\u3088\u308a\u5c11\u306a\u304f\u306a\u3063\u305f\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n
\uff37\uff12\u306f\u3001\u53ce\u5165\u3068\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306e\u60c5\u5831\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u4e00\u5e74\u3092\u901a\u3058\u3067\u5f97\u305f\u7d66\u4e0e\u3001\u7d66\u91d1\u3001\u30c1\u30c3\u30d7\u306a\u3069\u306e\u69d8\u3005\u306a\u53ce\u5165\u3092\u307e\u3068\u3081\u3001\u305d\u308c\u306b\u5bfe\u3057\u3066Federal Tax\u3001State\u3084\u305d\u306e\u4ed6\u306eLocal Tax\u3001Social Security Tax\u3001Medicare Tax\u306a\u3069\u306e\u69d8\u3005\u306a\u7a0e\u91d1\u304c\u3044\u304f\u3089\u6e90\u6cc9\u5fb4\u53ce\uff08withheld)\u3055\u308c\u5404\u6240\u8f44\u306b\u53ce\u3081\u3089\u308c\u3066\u304d\u305f\u304b\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n
\u81ea\u5206\u306b\u3044\u304f\u3089\u306e\u53ce\u5165\u304c\u3042\u308a\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3044\u308b\u304b\u306f\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306b\u4f7f\u308f\u308c\u308b1040 Form\u3067\u5168\u4f53\u50cf\u3092\u3068\u3089\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u96c7\u7528\u8005\u306e\u5834\u5408\u306f\u305d\u306e\u57fa\u672c\u60c5\u5831\u304c\uff37\uff12\u306b\u3042\u308a\u307e\u3059\u304b\u3089\u3001\uff37\uff12\u3092\u541f\u5473\u3057\u3066\u81ea\u5206\u306e\u96c7\u7528\u304c\u53ce\u5165\u30fb\u7a0e\u52d9\u4e0a\u3069\u306e\u3088\u3046\u306a\u5f62\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u610f\u5473\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n
<\/p>\n
\uff37\uff12\u306b\u306f\u3001Box1\u306eWages, tips, other compensation\u3068\u3001Box3\u306eSocial security wages\u3001Box5\u306eMedicare wages and tips\u3001Box16\u306eState wages, tips, etc.\u306a\u3069\u3001\u3044\u304f\u3064\u304b\u306e\u53ce\u5165\u6b04\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3044\u3063\u305f\u3044\u3069\u308c\u304c\u81ea\u5206\u306e\u7d66\u6599\u306a\u306e\u304b\u30fb\u30fb\u3068\u8ff7\u3063\u305f\u3053\u3068\u306f\u304a\u3042\u308a\u3067\u306a\u3044\u3067\u3059\u304b\uff1f\u5e74\u68d2\u3084\u3001\u3042\u308b\u3044\u306f\u6708\u7d66\u306e12\u500d\uff0b\u30dc\u30fc\u30ca\u30b9\u3092\u8a08\u7b97\u3057\u3066\u3082\u3001\u3069\u3046\u3082\u6570\u5b57\u304c\u5408\u308f\u306a\u3044\u30fb\u30fb\u3068\u3044\u3046\u7d4c\u9a13\u3067\u3059\u3002<\/p>\n
\u5b9f\u969b\u3001\uff37\uff12\u306f\u3042\u306a\u305f\u304c\u3044\u304f\u3089\u7d66\u6599\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u3088\u308a\u3001\u3042\u306a\u305f\u306e\u7d66\u6599\u306e\u3046\u3061\u3044\u304f\u3089\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001Federal Tax\u3001Social Security Tax\u3001Medicare Tax\u3001State Tax\u306a\u3069\u305d\u308c\u305e\u308c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u90e8\u5206\u304c\u9055\u3046\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u6b04\u306b\u30ea\u30dd\u30fc\u30c8\u3055\u308c\u305f\u53ce\u5165\u304c\u9055\u3063\u3066\u304f\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3046\u3044\u3046\u308f\u3051\u3067\u3001Box1\u306eWages, tips, other compensation\u3068\u3001Box3\u306eSocial security wages\u3001Box5\u306eMedicare wages and tips\u3001Box16\u306eState wages, tips, etc\u306e\u3069\u306e\u984d\u3082\u5b9f\u969b\u306e\u53ce\u5165\u3088\u308a\u306f\u4f4e\u3044\u3044\u306e\u304c\u3075\u3064\u3046\u3067\u3059\u3002<\/p>\n
\u5b9f\u969b\u3088\u308a\u4f4e\u3044\u984d\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7a0e\u91d1\u3082\u305d\u308c\u3060\u3051\u5c11\u306a\u304f\u6255\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3042\u308b\u610f\u5473\u3067\u7bc0\u7a0e\u304c\u3067\u304d\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u559c\u3093\u3067\u3088\u3044\u3053\u3068\u3068\u3044\u3048\u307e\u3057\u3087\u3046\u3002\u7a0e\u91d1\u306e\u304b\u304b\u308a\u65b9\uff08\u8ab2\u7a0e\u5bfe\u8c61\u306e\u3057\u304f\u307f\uff09\u306e\u5dee\u3084\u7d66\u4e0e\u306e\u7a0e\u63a7\u9664\u7b56\u306e\u5229\u7528\u306b\u3088\u3063\u3066\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u3068\u5404Box\u306e\u7d66\u4e0e\u3068\u306e\u9593\u306e\u5dee\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n
<\/p>\n
Box1\u306b\u306f\u3001401(k)\u306a\u3069\u306e\u7a0e\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u30d7\u30e9\u30f3\u3078\u306e\u7a4d\u7acb\u984d\u304c\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u305f\u304f\u3055\u3093\u3053\u308c\u3089\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u7a4d\u307f\u7acb\u3066\u3066\u3044\u308c\u3070\u3044\u308b\u307b\u3069\u3001\u3053\u3053\u3067\u306e\u53ce\u5165\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u540c\u69d8\u306b\u3001\u3053\u3053\u306b\u306f\u96c7\u7528\u4e3b\u63d0\u4f9b\u306e\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u3001\u672c\u4eba\u8ca0\u62c5\u5206\u3082\u542b\u307e\u308c\u307e\u305b\u3093\u3002Flexible Savings Account\u306b\u5165\u91d1\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u305d\u306e\u984d\u3082\u3053\u3053\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n
Box2\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u984d\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u984d\u304c\u30011040 Form\u3067\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u91d1\u3088\u308a\u5c11\u306a\u3051\u308c\u3070\u8ffd\u52a0\u3067\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u53cd\u5bfe\u306a\u3089\u3070\u30ea\u30d5\u30a1\u30f3\u30c9\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u4ed6\u306b\u53ce\u3081\u3066\u3044\u308bEstimated Tax\u306a\u3069\u304c\u306a\u3044\u3068\u4eee\u5b9a\u3057\u3066\u3044\u307e\u3059\uff09\u3002\u6e90\u6cc9\u5fb4\u53ce\u306e\u984d\u306e\u5927\u304d\u3055\u8a2d\u5b9a\u306f\u3001\u4eba\u4e8b\u30fb\u7d66\u4e0e\u7ba1\u8f44\u90e8\u9580\u306b\uff37\uff14\u3000Form\u3092\u63d0\u51fa\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n
Box1\u306e\u8ab2\u7a0e\u53ce\u5165\u304c\u5c11\u306a\u3044\u3053\u3068\u306f\u3001\u3042\u308b\u610f\u5473\u3067\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u305f\u304f\u3055\u3093\u7a4d\u307f\u7acb\u3066\u3092\u3057\u3066\u304a\u308a\u7bc0\u7a0e\u52b9\u679c\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u25cb\u5370\u3067\u3059\u304c\u3001Box\uff12\u306e\u63a7\u9664\u984d\u304c\u5c11\u306a\u3059\u304e\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u5c0f\u3055\u3059\u304e\u308b\u306e\u306f\u3001\u3042\u307e\u308a\u3088\u3044\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3082\u3057\u904e\u5ea6\u306b\u5c0f\u3055\u3059\u304e\u308b\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u4e0d\u8db3\u3067\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3057\u3001\u305d\u3046\u306a\u3089\u306a\u304f\u3068\u3082\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u6642\u306b\u591a\u984d\u306e\u8ffd\u52a0\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306f\u5bb6\u8a08\u30d7\u30e9\u30cb\u30f3\u30b0\u3092\u96e3\u3057\u304f\u3057\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u53cd\u5bfe\u306b\u591a\u3059\u304e\u308b\u306e\u3082\u3001\u7121\u99c4\u306b\u6e90\u6cc9\u5fb4\u53ce\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3088\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5bb6\u3092\u8cb7\u3063\u305f\u306a\u3069\u5927\u304d\u306a\u5909\u5316\u304c\u3042\u308b\u3068\u3001\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u984d\u3082\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3067\u3066\u304d\u307e\u3059\u304b\u3089\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u6642\u306b\u306f\u6b21\u5e74\u5ea6\u306e\u6e90\u6cc9\u5fb4\u53ce\u3082\u541f\u5473\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n
<\/p>\n
Box3\u306fSocial Security Tax\u306e\u8ab2\u7a0e\u53ce\u5165\u3067\u3059\u3002\u3053\u306e\u984d\u306fBox\uff11\u306eFederal Tax\u8ab2\u7a0e\u984d\u3068\u5dee\u304c\u3042\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u30d7\u30e9\u30f3\u306e\u7a4d\u7acb\u984d\u306f\u3053\u3053\u3067\u306f\u63a7\u9664\u3055\u308c\u305a\u3001\u3053\u306e\u3053\u3068\u306fBox1\u3088\u308aBox3\u306e\u984d\u3092\u5927\u304d\u304f\u3059\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u65b9\u3067Social Security\u3000Tax\u306e\u8ab2\u7a0e\u53ce\u5165\u306b\u306f\u4e0a\u9650\u9650\u5ea6\u984d\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u30012015\u5e74\u306e\u5834\u5408\u306f$118,500\u3067\u3059\u3002\u3053\u308c\u3092\u8d85\u3048\u3066\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001Box\uff13\u306f\u3053\u306e\u4e0a\u9650\u984d\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u3002\u3088\u3063\u3066$118,500\u3088\u308a\u53ce\u5165\u304c\u5c11\u306a\u3044\u5834\u5408\u3067\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u306b\u7a4d\u307f\u7acb\u3066\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306fBox\uff11\u306e\u984d\u306e\u307b\u3046\u304c\u5c0f\u3055\u304f\u3001$118,500\u3092\u8d85\u3048\u3066\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306b\u306fBox\uff13\u306e\u984d\u306e\u307b\u3046\u304c\u5c0f\u3055\u304f\u3001\u53ce\u5165\u304c$118,500\u306b\u8fd1\u3044\u5834\u5408\u306b\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3068\u3044\u3046\u3088\u3046\u306a\u72b6\u6cc1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u73fe\u5728\u306eSocial Security\u7a0e\u7387\u306f\u96c7\u7528\u4e3b\u8ca0\u62c5\u304c6.2\uff05\u3001\u96c7\u7528\u8005\u8ca0\u62c5\u304c6.2\uff05\u3067\u3059\u306e\u3067\u3001Box4\u306eSocial Security Tax\u306fBox3\u306e\u984d\u306e6.2\uff05\u3067\u3059\u3002<\/p>\n
<\/p>\n
Box5\u306fMedicare Tax\u306e\u8ab2\u7a0e\u53ce\u5165\u3067\u3059\u3002Social Security Tax\u306e\u8ab2\u7a0e\u53ce\u5165\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001Medicare Tax\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u3053\u3053\u3067\u3082Box3\u3068\u540c\u69d8\u3001Box1\u306e\u3068\u304d\u306e\u3088\u3046\u306b\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u30d7\u30ed\u30b0\u30e9\u30e0\u3078\u306e\u7a4d\u307f\u7acb\u3066\u306f\u63a7\u9664\u306b\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001Medicare Tax\u306e\u8ab2\u7a0e\u53ce\u5165\u306f\u5f80\u3005\u306b\u3057\u3066Box1\u3001Box3\u3068\u6bd4\u8f03\u3057\u3066\u3082\u6700\u3082\u5927\u304d\u3044\u6570\u5b57\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u9ad8\u984d\u6240\u5f97\u8005\u306e\u5834\u5408\u306b\u306f\u3001\u3068\u304f\u306b\u305d\u3046\u3067\u3059\u3002<\/p>\n
\u73fe\u5728\u306eMedicare Tax\u7a0e\u7387\u306f\u96c7\u7528\u4e3b\u8ca0\u62c5\u304c1.45\uff05\u3001\u96c7\u7528\u8005\u8ca0\u62c5\u304c1.45\uff05\u3067\u3059\u306e\u3067\u3001Box\uff16\u306eMedicare Tax\u306fBox5\u306e\u984d\u306e1.45\uff05\u3067\u3059\u3002\u305f\u3060\u3057\u3001Box\uff15\u304c$200,000\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u90e8\u5206\u306b\u8ffd\u52a0\u30670.9\uff05\u306e\u8ffd\u52a0\u8ab2\u7a0e\u304c\u3055\u308c\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u30c1\u30c3\u30d7\u53ce\u5165\u304c\u3042\u308b\u4eba\u306e\u5834\u5408\u306b\u306f\u3001Box 7\u306b\u96c7\u7528\u4e3b\u306b\u5831\u544a\u6e08\u306e\u30c1\u30c3\u30d7\u53ce\u5165\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6570\u5b57\u306fBox1\u306e\u984d\u306b\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u4ed6\u306e\u53ce\u5165\u3068\u5408\u308f\u305b\u3066Box2\u3067\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002Box8\u306f\u96c7\u7528\u4e3b\u304c\u3042\u306a\u305f\u306e\u53d6\u308a\u5206\u3068\u3057\u3066\u5272\u308a\u5f53\u3066\u305f\u30c1\u30c3\u30d7\u53ce\u5165\u3067\u3001\u3053\u308c\u306fBox1\u306e\u984d\u3068\u5408\u308f\u305b\u3066\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u4e0a\u306e\u53ce\u5165\u3068\u3057\u3066\u30ea\u30dd\u30fc\u30c8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u5b50\u3069\u3082\u3084\u305d\u306e\u4ed6\u306e\u6276\u990a\u8005\uff08Dependents\uff09\u306e\u30b1\u30a2\u306e\u305f\u3081\u306b\u96c7\u7528\u4e3b\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3053\u3053\u306b\u6570\u5b57\u304c\u306f\u3044\u308a\u307e\u3059\u3002\u3053\u306e\u3046\u3061\u3001$5,000\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u3053\u308c\u3092\u8d85\u3048\u305f\u90e8\u5206\u306fBox1\u3001Box3\u3001Box5\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
Non-qualified deferred compensation plan\uff08\u7d66\u4e0e\u3084\u30dc\u30fc\u30ca\u30b9\u306a\u3069\u304c\u5c06\u6765\u306e\u4e00\u5b9a\u6642\u70b9\u307e\u3067\u652f\u6255\u3044\u304c\u4f38\u3070\u3055\u308c\u308b\u3082\u306e\uff09\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3053\u3053\u306b\u6570\u5b57\u304c\u5165\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u306f\u3001\u3053\u306e\u6570\u5b57\u306fBox1\u306b\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30d7\u30e9\u30f3\u306e\u30bf\u30a4\u30d7\u306b\u3088\u3063\u3066\u306f\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
\u3053\u3053\u306b\u306f\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3044\u308d\u3044\u308d\u306a\u30b3\u30fc\u30c9\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u30b3\u30fc\u30c9\u304c\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u304b\u306f\u3001W2\u306e\u88cf\u306b\u8aac\u660e\u304c\u3042\u308b\u306f\u305a\u3067\u3059\u3002
\n\u4e0b\u306f\u4e00\u822c\u7684\u306a\u8aac\u660e\u3067\u3059\u3002\u4e0d\u660e\u306a\u3082\u306e\u304c\u3042\u308c\u3070\u3001\u4eba\u4e8b\u7ba1\u8f44\u90e8\u306b\u554f\u3044\u5408\u308f\u305b\u308c\u3070\u6559\u3048\u3066\u304f\u308c\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n
<\/p>\n
A \u2013 Uncollected social security or RRTA tax on tips<\/p>\n
B \u2013 Uncollected Medicare tax on tips (but not Additional Medicare Tax)<\/p>\n
C \u2013 Taxable cost of group-term life insurance over $50,000 (included in your wages at boxes 1, 3 and 5)<\/p>\n
D \u2013 Elective deferrals to a section 401(k) cash or deferred arrangement plan (including a SIMPLE 401(k) arrangement)<\/p>\n
E \u2013 Elective deferrals under a section 403(b) salary reduction agreement<\/p>\n
F \u2013 Elective deferrals under a section 408(k)(6) salary reduction SEP<\/p>\n
G \u2013 Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan<\/p>\n
H \u2013 Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan<\/p>\n
J \u2013 Nontaxable sick pay<\/p>\n
K \u2013 20% excise tax on excess golden parachute payments<\/p>\n
L \u2013 Substantiated employee business expense reimbursements<\/p>\n
M \u2013 Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only)<\/p>\n
N \u2013 Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (but not Additional Medicare Tax)(former employees only)<\/p>\n
P \u2013 Excludable moving expense reimbursements paid directly to employee<\/p>\n
Q \u2013 Nontaxable combat pay<\/p>\n
R \u2013 Employer contributions to an Archer MSA<\/p>\n
S \u2013 Employee salary reduction contributions under a section 408(p) SIMPLE plan<\/p>\n
T \u2013 Adoption benefits<\/p>\n
V \u2013 Income from exercise of nonstatutory stock option(s)<\/p>\n
W \u2013 Employer contributions (including employee contributions through a cafeteria plan) to an employee\u2019s health savings account (HSA)<\/p>\n
Y \u2013 Deferrals under a section 409A nonqualified deferred compensation plan<\/p>\n
Z \u2013 Income under a nonqualified deferred compensation plan that fails to satisfy section 409A<\/p>\n
AA \u2013 Designated Roth contributions under a section 401(k) plan<\/p>\n
BB \u2013 Designated Roth contributions under a section 403(b) plan<\/p>\n
CC \u2013 HIRE exempt wages and tips (2010 only)<\/p>\n
DD \u2013 Cost of employer-sponsored health coverage<\/p>\n
EE \u2013 Designated Roth contributions under a governmental section<\/p>\n","protected":false},"excerpt":{"rendered":"
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