{"id":1352,"date":"2023-10-20T18:07:58","date_gmt":"2023-10-20T18:07:58","guid":{"rendered":"https:\/\/bestreporting.ch\/formulaires-1099\/"},"modified":"2024-02-05T18:55:36","modified_gmt":"2024-02-05T18:55:36","slug":"formulaires-1099","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/fr\/formulaires-1099\/","title":{"rendered":"Formulaires 1099"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1352\" class=\"elementor elementor-1352 elementor-51\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ccb463 e-flex e-con-boxed e-con e-parent\" data-id=\"2ccb463\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f78541 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9f78541\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Formulaires 1099<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-248ef74 e-flex e-con-boxed e-con e-parent\" data-id=\"248ef74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d6cc39d e-con-full e-flex e-con e-child\" data-id=\"d6cc39d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4287e16 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4287e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Index<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78bfa3d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"78bfa3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section1\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u00c0 propos des formulaires 1099<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section2\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Formulaires 1099-INT, 1099-DIV et 1099-B : d\u00e9lais, prolongations et p\u00e9nalit\u00e9s<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section3\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Imposition sur 1099<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section4\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Diff\u00e9rences entre les formulaires 1099-INT, 1099-DIV et 1099-B<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section5\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Correction des formulaires : Formulaire 1099 modifi\u00e9<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section6\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Remplir et d\u00e9clarer les formulaires 1099<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section7\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Logiciel de cr\u00e9ation du formulaire 1099<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section8\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pourquoi choisir BEST IRS<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section9\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Informations utiles sur la d\u00e9claration des formulaires 1099<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49c522e e-con-full e-flex e-con e-child\" data-id=\"49c522e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0b5558 elementor-widget elementor-widget-text-editor\" data-id=\"f0b5558\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section1\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">\u00c0 propos des formulaires 1099<\/h3><p>L&rsquo;accord QI d\u00e9finit la pr\u00e9paration et la soumission des formulaires 1099 comme une obligation du QI. Ces formulaires sont utilis\u00e9s pour d\u00e9clarer les revenus per\u00e7us par les ressortissants am\u00e9ricains au cours de chaque ann\u00e9e fiscale.<\/p><p>Le formulaire rempli doit \u00eatre d\u00e9clar\u00e9 \u00e0 l&rsquo;IRS et une copie doit \u00eatre envoy\u00e9e \u00e0 la personne am\u00e9ricaine \u00e0 laquelle le formulaire se r\u00e9f\u00e8re.<br \/>L&rsquo;obligation de d\u00e9claration peut \u00eatre d\u00e9l\u00e9gu\u00e9e par l&rsquo;IQ \u00e0 son d\u00e9positaire en cr\u00e9ant un compte s\u00e9par\u00e9 pour les ressortissants am\u00e9ricains. Dans ce cas, le d\u00e9positaire sera responsable de la classification, de la documentation, de l&rsquo;imposition et des activit\u00e9s de d\u00e9claration du client.<\/p><p>Contrairement au formulaire 1042-s, qui peut \u00eatre utilis\u00e9 pour chaque type de revenu am\u00e9ricain, il existe un 1099 pour chaque type de revenu am\u00e9ricain. Les plus utilis\u00e9s par les QI sont les formulaires 1099-INT, 1099-DIV et 1099-B.<br \/>Le formulaire 945 doit \u00e9galement \u00eatre envoy\u00e9 \u00e0 l&rsquo;IRS, dans le cas o\u00f9 une retenue \u00e0 la source a \u00e9t\u00e9 appliqu\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4b880 elementor-widget elementor-widget-text-editor\" data-id=\"bd4b880\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section2\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Formulaires 1099-INT, 1099-DIV et 1099-B : d\u00e9lais, prolongations et p\u00e9nalit\u00e9s<\/h3><p>Les formulaires 1099 doivent \u00eatre remplis et envoy\u00e9s dans les d\u00e9lais d\u00e9finis par l&rsquo;IRS pour chaque formulaire. Selon les instructions donn\u00e9es par les publications de l&rsquo;IRS :<\/p><ol><li>31 janvier : date limite pour la d\u00e9claration des formulaires 1099-INT et 1099-DIV \u00e0 la personne am\u00e9ricaine.<\/li><li>15 f\u00e9vrier : date limite pour la d\u00e9claration des formulaires 1099-B \u00e0 la personne am\u00e9ricaine<\/li><li>1er avril : date limite pour la d\u00e9claration des formulaires 1099-INT, 1099-DIV et 1099-B \u00e0 l&rsquo;IRS<\/li><\/ol><p>Les d\u00e9lais de soumission des formulaires \u00e0 l&rsquo;IRS peuvent \u00eatre prolong\u00e9s pour une p\u00e9riode de 30 jours suppl\u00e9mentaires. La prolongation du d\u00e9lai est possible avec le formulaire 8809, \u00e0 envoyer dans le d\u00e9lai de d\u00e9claration du 1099.<\/p><p>Dans ses publications, l&rsquo;IRS informe des sanctions possibles en cas de non-d\u00e9claration du formulaire ou de soumission tardive. La p\u00e9nalit\u00e9 pour d\u00e9claration tardive du formulaire \u00e9lectronique 1042-S \u00e0 l&rsquo;IRS est pr\u00e9vue \u00e0 hauteur de :<\/p><ul><li>50 $ pour chaque formulaire envoy\u00e9 dans les 30 jours suivant la date d&rsquo;\u00e9ch\u00e9ance<\/li><li>100 $ pour chaque formulaire envoy\u00e9 30 jours apr\u00e8s la date d&rsquo;\u00e9ch\u00e9ance mais avant le 1er ao\u00fbt de l&rsquo;ann\u00e9e de d\u00e9claration<\/li><li>270 $ pour chaque formulaire envoy\u00e9 apr\u00e8s le 1er ao\u00fbt de l&rsquo;ann\u00e9e de d\u00e9claration<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e525735 elementor-widget elementor-widget-text-editor\" data-id=\"e525735\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section3\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Imposition sur 1099<\/h3><p>Les organismes d&rsquo;assurance qualit\u00e9 doivent collecter le formulaire W9 d\u00fbment rempli et sign\u00e9 aupr\u00e8s de leurs clients am\u00e9ricains. Il est essentiel que le formulaire soit compl\u00e9t\u00e9 par le num\u00e9ro d&rsquo;identification du contribuable (TIN). Dans les cas o\u00f9 la documentation n&rsquo;est pas valide ou ne comporte pas de TIN, le QI doit appliquer au client le Backup Withholding, \u00e9gal \u00e0 24% (pr\u00e9c\u00e9demment 28%) sur les coupons, les dividendes et les produits bruts des ventes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbfdc72 elementor-widget elementor-widget-text-editor\" data-id=\"cbfdc72\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section4\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Diff\u00e9rences entre les formulaires 1099-INT, 1099-DIV et 1099-B<\/h3><p>La principale diff\u00e9rence entre ces formulaires est que chacun d&rsquo;entre eux est utilis\u00e9 pour d\u00e9clarer un type de revenu particulier aux autorit\u00e9s fiscales am\u00e9ricaines. En particulier pour toutes les actions d\u00e9tenues par des personnes am\u00e9ricaines :<\/p><ul><li>le formulaire 1099-B est utilis\u00e9 pour d\u00e9clarer les transactions de vente (produits des transactions de courtage ou d&rsquo;\u00e9change)<\/li><li>Le formulaire 1099-DIV sera utilis\u00e9 pour d\u00e9clarer les dividendes re\u00e7us (Dividendes et distributions)<\/li><li>Le formulaire 1099-INT est utilis\u00e9 pour d\u00e9clarer les int\u00e9r\u00eats per\u00e7us (Interest Income)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b03890e elementor-widget elementor-widget-text-editor\" data-id=\"b03890e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section5\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Correction des formulaires : Formulaire 1099 modifi\u00e9<\/h3><p>L&rsquo;IQ doit d\u00e9clarer le formulaire correctif 1099 si au moins un des champs du formulaire envoy\u00e9 \u00e0 l&rsquo;IRS a \u00e9t\u00e9 modifi\u00e9. Le formulaire 1099 doit \u00eatre barr\u00e9 sous \u00ab\u00a0Corrected\u00a0\u00bb pour indiquer qu&rsquo;il s&rsquo;agit d&rsquo;un formulaire de correction. Le champ \u00ab\u00a0Void\u00a0\u00bb sera barr\u00e9 si une suppression du m\u00eame formulaire d\u00e9j\u00e0 d\u00e9clar\u00e9 est n\u00e9cessaire.<\/p><p>Il convient d&rsquo;accorder une attention particuli\u00e8re \u00e0 l&rsquo;activit\u00e9 de modification du formulaire 1099. Dans certains cas, il est n\u00e9cessaire de soumettre plusieurs formulaires pour en corriger un seul. La m\u00eame attention doit \u00eatre accord\u00e9e \u00e0 la correction des formulaires \u00e9lectroniques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f21589b elementor-widget elementor-widget-text-editor\" data-id=\"f21589b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section6\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Remplir et d\u00e9clarer les formulaires 1099<\/h3><p>L&rsquo;IQ qui a assum\u00e9 la responsabilit\u00e9 de la retenue primaire et de la retenue de r\u00e9serve est tenu de soumettre aux autorit\u00e9s fiscales am\u00e9ricaines les formulaires 1099 de ses clients. La d\u00e9claration peut \u00eatre effectu\u00e9e sur papier, \u00e0 condition d&rsquo;utiliser les formulaires originaux re\u00e7us par courrier par l&rsquo;IRS. La d\u00e9claration peut \u00e9galement \u00eatre effectu\u00e9e par voie \u00e9lectronique, en t\u00e9l\u00e9chargeant sur FIRE les formulaires \u00e9lectroniques. Les montants d\u00e9clar\u00e9s pour le b\u00e9n\u00e9ficiaire doivent \u00eatre r\u00e9partis entre les diff\u00e9rents formulaires 1099-INT, 1099-DIV, 1099-B en fonction du type de revenu.<\/p><p>Chaque formulaire 1099 doit \u00eatre rempli en format \u00e9lectronique et en format papier (PDF). Le fichier \u00e9lectronique doit \u00eatre pr\u00e9par\u00e9 dans un fichier texte (.txt) selon les r\u00e8gles d\u00e9finies pour chaque ann\u00e9e par l&rsquo;IRS. Ce fichier doit \u00eatre d\u00e9clar\u00e9 \u00e0 l&rsquo;IRS.<\/p><p>Le fichier texte doit respecter les sp\u00e9cifications du Publ. 1220 pour le d\u00e9p\u00f4t \u00e9lectronique du formulaire 1042-S, Foreign Person&rsquo;s U.S. Source Income Subject to Withholding (revenu de source am\u00e9ricaine d&rsquo;une personne \u00e9trang\u00e8re soumis \u00e0 retenue). Ce fichier doit \u00eatre compl\u00e9t\u00e9 dans toutes ses parties.<\/p><p>En r\u00e9sum\u00e9, il y aura trois types d&rsquo;enregistrements \u00e0 remplir :<\/p><ul><li>Les enregistrements \u00ab\u00a0T\u00a0\u00bb : ils contiennent des informations g\u00e9n\u00e9rales sur l&rsquo;\u00e9metteur. Il peut s&rsquo;agir de l&rsquo;IQ lui-m\u00eame ou d&rsquo;une autre entit\u00e9 d\u00e9clarante.<\/li><li>Enregistrements \u00ab\u00a0A\u00a0\u00bb : contenant des informations sur le payeur. Il peut s&rsquo;agir du m\u00eame IQ ou d&rsquo;un autre sujet.<\/li><li>Enregistrements \u00ab\u00a0C\u00a0\u00bb : ils contiennent des montants r\u00e9capitulatifs des enregistrements \u00ab\u00a0A\u00a0\u00bb.<\/li><li>Fiches \u00ab\u00a0F\u00a0\u00bb : contenant les montants r\u00e9capitulatifs des fiches \u00ab\u00a0A\u00a0\u00bb et \u00ab\u00a0B\u00a0\u00bb.<\/li><\/ul><p>Les formulaires papier\/pdf sont essentiels pour l&rsquo;usage interne de l&rsquo;IQ (archives, audit, etc.) et pour les rapports aux destinataires (par exemple, les clients de l&rsquo;IQ qui assument \u00e9galement le statut d&rsquo;IQ), et doivent contenir les m\u00eames montants que ceux d\u00e9clar\u00e9s dans le fichier \u00e9lectronique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bcecc0 elementor-widget elementor-widget-text-editor\" data-id=\"3bcecc0\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section7\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Logiciel de cr\u00e9ation du formulaire 1099<\/h3>\n<p><a title=\"Home bestreporting.ch\" href=\"https:\/\/reporting.consultoresdetecnologia.com\/en\/\">BEST IRS<\/a> is a software used to produce all the forms for QIs automatically, guiding the user in the correct reporting. Data uploaded in the software is checked, to verify the type of recipient and the type of income.<br \/>Then are generated the forms:<\/p>\n<ul>\n<li><a title=\"1042 Forms ARTICLE\" href=\"https:\/\/bestreporting.ch\/fr\/formulaires-1042\/\">1042<\/a> and <a title=\"1042-S Forms ARTICLE\" href=\"https:\/\/bestreporting.ch\/fr\/formulaires-1042-s\/\">1042-S<\/a> in the case of NRA clients and<\/li>\n<li>1099 in the case of US person clients<\/li>\n<\/ul>\n<p>Inconsistent and missing data are notified to the user for correction.<\/p>\n<p>Usually QIs delegate the production of the 1099 forms to their custodians. The QI that does not assume the Primary Withholding Responsibility and the Backup Withholding, is therefore not required to produce and report this type of form. However, the QI remains responsible for 1099 reporting in the case it fails to have its custodian performed this duty.<\/p>\n<p>The BEST IRS software allows QIs to provide this in a simple and secure way, with the same tool with which it fills out forms 1042-S.<\/p>\n<p>The software is provided in outsourcing mode, with no impact on the IT infrastructure of the QI. With the same Excel file, our clients can automatically produce all forms 1099, 1042 and 1042-S, updated each year according to the latest regulatory changes.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11b71bb elementor-widget elementor-widget-text-editor\" data-id=\"11b71bb\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section8\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Pourquoi choisir BEST IRS<\/h3><div><ol><li>L&rsquo;assistant r\u00e9duit la possibilit\u00e9 d&rsquo;erreurs dans les rapports<\/li><li>La proc\u00e9dure int\u00e9gr\u00e9e simplifie l&rsquo;activit\u00e9<\/li><li>Le logiciel permet de r\u00e9duire le temps de r\u00e9conciliation et de g\u00e9n\u00e9ration des formulaires<\/li><\/ol><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a59264 elementor-widget elementor-widget-text-editor\" data-id=\"0a59264\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section9\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Informations utiles sur la d\u00e9claration des formulaires 1099<\/h3><ul class=\"ul_indice\"><li><a href=\"\/fr\/useful-information-on-sending-1099-forms\/\">Cliquez ici pour obtenir des informations utiles sur la d\u00e9claration des formulaires 1099<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f6119c6 e-flex e-con-boxed e-con e-parent\" data-id=\"f6119c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0da3fe6 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"0da3fe6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45a2f37 elementor-widget elementor-widget-heading\" data-id=\"45a2f37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Int\u00e9ress\u00e9 par nos services de rapports d'QI ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7d3aff elementor-widget elementor-widget-heading\" data-id=\"b7d3aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cliquez sur le bouton ci-contre pour demander plus d'informations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32765f8 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"32765f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67c82dc elementor-align-center elementor-widget elementor-widget-button\" data-id=\"67c82dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr\/contact-us\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demander plus d'informations<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Formulaires 1099 Index \u00c0 propos des formulaires 1099 Formulaires 1099-INT, 1099-DIV et 1099-B : d\u00e9lais, prolongations et p\u00e9nalit\u00e9s Imposition sur 1099 Diff\u00e9rences entre les formulaires 1099-INT, 1099-DIV et 1099-B Correction des formulaires : Formulaire 1099 modifi\u00e9 Remplir et d\u00e9clarer les formulaires 1099 Logiciel de cr\u00e9ation du formulaire 1099 Pourquoi choisir BEST IRS Informations utiles sur [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1352","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/fr\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/fr\/?taxonomy=translation_priority&#038;term=facultatif\" rel=\"tag\">Facultatif<\/a>","rttpg_excerpt":"Formulaires 1099 Index \u00c0 propos des formulaires 1099 Formulaires 1099-INT, 1099-DIV et 1099-B : d\u00e9lais, prolongations et p\u00e9nalit\u00e9s Imposition sur 1099 Diff\u00e9rences entre les formulaires 1099-INT, 1099-DIV et 1099-B Correction des formulaires : Formulaire 1099 modifi\u00e9 Remplir et d\u00e9clarer les formulaires 1099 Logiciel de cr\u00e9ation du formulaire 1099 Pourquoi choisir BEST IRS Informations utiles sur\u2026","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/comments?post=1352"}],"version-history":[{"count":13,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1352\/revisions"}],"predecessor-version":[{"id":2504,"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/pages\/1352\/revisions\/2504"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/fr\/wp-json\/wp\/v2\/media?parent=1352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}