{"id":1464,"date":"2023-10-20T18:07:58","date_gmt":"2023-10-20T18:07:58","guid":{"rendered":"https:\/\/bestreporting.ch\/modulos-1099\/"},"modified":"2024-02-05T18:59:37","modified_gmt":"2024-02-05T18:59:37","slug":"modulos-1099","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/pt-pt\/modulos-1099\/","title":{"rendered":"M\u00f3dulos 1099"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1464\" class=\"elementor elementor-1464 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\">M\u00f3dulos 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\">\u00cdndice<\/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\">Cerca de 1099 Formul\u00e1rios<\/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\">Formul\u00e1rios 1099-INT, 1099-DIV e 1099-B: prazos, prorroga\u00e7\u00f5es e san\u00e7\u00f5es<\/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\">Tributa\u00e7\u00e3o em 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\">Diferen\u00e7as entre os m\u00f3dulos 1099-INT, 1099-DIV e 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\">Corre\u00e7\u00e3o de m\u00f3dulos: Formul\u00e1rio alterado 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=\"#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\">Compila\u00e7\u00e3o e envio de 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\">O software para criar o Form 1099s<\/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\">Por que escolher 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\">Informa\u00e7\u00f5es \u00fateis 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\">Cerca de 1099 Formul\u00e1rios<\/h3><p>O Acordo QI define a elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o dos formul\u00e1rios 1099 como uma obriga\u00e7\u00e3o do QI. Esses formul\u00e1rios s\u00e3o usados para declarar rendimentos recebidos por pessoas dos EUA para cada ano fiscal.<\/p><p>O formul\u00e1rio preenchido deve ser comunicado ao IRS e uma c\u00f3pia deve ser enviada \u00e0 pessoa americana a quem o formul\u00e1rio se refere.<\/p><p>A obriga\u00e7\u00e3o de presta\u00e7\u00e3o de informa\u00e7\u00f5es pode ser delegada pelo QI no seu deposit\u00e1rio, criando uma conta separada para pessoas dos EUA. Neste caso, o deposit\u00e1rio ser\u00e1 respons\u00e1vel pela classifica\u00e7\u00e3o, documenta\u00e7\u00e3o, tributa\u00e7\u00e3o e actividades de presta\u00e7\u00e3o de contas do cliente.<\/p><p>Ao contr\u00e1rio do m\u00f3dulo\u00a0<a title=\"Formul\u00e1rio 1042-S ARTIGO\" href=\"https:\/\/bestreporting.ch\/pt-pt\/formulario-1042-s\/\">1042-s<\/a>, que pode ser usado para cada tipo de rendimento americano, existe um 1099 para cada tipo de rendimento americano. Os mais utilizados pelos IQs s\u00e3o os m\u00f3dulos 1099-INT, 1099-DIV e 1099-B.<\/p><p>Finalmente, lembre-se que se uma reten\u00e7\u00e3o de backup foi aplicada, o m\u00f3dulo 945 tamb\u00e9m deve ser enviado para o IRS.<\/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\">Formul\u00e1rios 1099-INT, 1099-DIV e 1099-B: prazos, prorroga\u00e7\u00f5es e san\u00e7\u00f5es<\/h3><p>Os formul\u00e1rios 1099 devem ser preenchidos e enviados dentro do prazo definido pelo IRS para cada formul\u00e1rio. De acordo com as instru\u00e7\u00f5es dadas pelo IRS Publications:<\/p><ul><li>31 de Janeiro: prazo para envio dos formul\u00e1rios 1099-INT e 1099-DIV ao cliente americano<\/li><li>15 de fevereiro: prazo para envio dos formul\u00e1rios 1099-B para o cliente IQ<\/li><li>1 de Abril: data-limite para o envio dos formul\u00e1rios 1099-INT, 1099-DIV e 1099-B ao IRS<\/li><\/ul><p>Voc\u00ea pode prorrogar por um per\u00edodo de 30 dias adicionais, os termos de envio de formul\u00e1rios para o IRS. A prorroga\u00e7\u00e3o do prazo \u00e9 poss\u00edvel atrav\u00e9s do formul\u00e1rio 8809, a enviar dentro do prazo de apresenta\u00e7\u00e3o de relat\u00f3rios de 1099.<\/p><p>Nas suas publica\u00e7\u00f5es, a IRS informa-o de eventuais san\u00e7\u00f5es por n\u00e3o envio do formul\u00e1rio ou por apresenta\u00e7\u00e3o tardia. A san\u00e7\u00e3o por atraso no envio do electr\u00f3nico 1042-S para o IRS est\u00e1 prevista na medida de..:<\/p><ul><li>$50 para cada formul\u00e1rio enviado dentro de 30 dias da data de vencimento<\/li><li>US$100 por cada formul\u00e1rio enviado 30 dias ap\u00f3s a data de vencimento, mas antes de 1\u00ba de agosto do ano do relat\u00f3rio.<\/li><li>US$270 para cada formul\u00e1rio enviado ap\u00f3s 1\u00ba de agosto do ano do relat\u00f3rio<\/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\">Tributa\u00e7\u00e3o em 1099<\/h3><p>Os clientes do IQ, devem preencher e assinar o formul\u00e1rio W9 em sua totalidade. \u00c9 essencial que o formul\u00e1rio seja preenchido com um N\u00famero de Identifica\u00e7\u00e3o Fiscal (NIF). Nos casos em que a documenta\u00e7\u00e3o n\u00e3o for considerada v\u00e1lida ou n\u00e3o possuir TIN, o QI deve aplicar ao cliente a Reten\u00e7\u00e3o de Reserva, igual a 24% (anteriormente 28%) sobre cupons, dividendos e valor bruto de venda dos t\u00edtulos.<\/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\">Diferen\u00e7as entre os m\u00f3dulos 1099-INT, 1099-DIV e 1099-B<\/h3><p>A principal diferen\u00e7a entre estes m\u00f3dulos \u00e9 que cada um deles \u00e9 utilizado para declarar um determinado tipo de rendimento \u00e0s autoridades fiscais dos EUA. Em especial, para todas as ac\u00e7\u00f5es detidas por pessoas dos EUA:<\/p><ul><li>O Formul\u00e1rio 1099-B ser\u00e1 usado para declarar transa\u00e7\u00f5es de vendas (Rendimentos de Transa\u00e7\u00f5es de Corretoras ou de Trocas de C\u00e2mbio);<\/li><li>O Formul\u00e1rio 1099-DIV ser\u00e1 utilizado para declarar dividendos recebidos (Dividendos e Distribui\u00e7\u00f5es);<\/li><li>o formul\u00e1rio 1099-INT ser\u00e1 utilizado para declarar os juros recebidos (rendimentos de juros);<\/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\">Corre\u00e7\u00e3o de m\u00f3dulos: Formul\u00e1rio alterado 1099<\/h3><p>\u00c9 necess\u00e1rio enviar a corre\u00e7\u00e3o 1099 se pelo menos um dos campos do formul\u00e1rio enviado ao IRS tiver sido modificado. O 1099 deve ser assinalado com uma cruz em \u201cCorrecta\u201d para indicar que se trata de um formul\u00e1rio de correc\u00e7\u00e3o. O campo \u201cVoid\u201d, ser\u00e1 cruzado se voc\u00ea precisar deletar o envio do mesmo formul\u00e1rio j\u00e1 enviado.<\/p><p>Uma aten\u00e7\u00e3o consider\u00e1vel deve ser dada \u00e0 atividade de altera\u00e7\u00e3o da 1099. Em alguns casos, pode ser necess\u00e1rio apresentar mais de um formul\u00e1rio para corrigir um \u00fanico formul\u00e1rio. A mesma aten\u00e7\u00e3o deve ser dada \u00e0 correc\u00e7\u00e3o dos formul\u00e1rios telem\u00e1ticos.<\/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\">Compila\u00e7\u00e3o e envio de 1099<\/h3><p>O QI que assumiu a exponsibilidade e a reten\u00e7\u00e3o de seguran\u00e7a na fonte do IRF Prim\u00e1rio \u00e9 obrigado a apresentar \u00e0s autoridades fiscais dos EUA os m\u00f3dulos 1099 de seus clientes. A declara\u00e7\u00e3o pode ser feita em papel, tendo o cuidado de utilizar os formul\u00e1rios originais recebidos do IRS, ou enviados electronicamente para o FIRE. Os montantes informados para o Destinat\u00e1rio devem ser divididos nos diferentes m\u00f3dulos 1099-INT, 1099-DIV, 1099-B dependendo do tipo de rendimento.<\/p><p>Cada formul\u00e1rio 1099 deve ser preenchido em formato eletr\u00f4nico e em papel (PDF). O ficheiro electr\u00f3nico deve ser preparado num ficheiro de texto (.txt) de acordo com as regras definidas para cada ano pelo IRS. Este arquivo ser\u00e1 exigido para os formul\u00e1rios de relat\u00f3rios \u00e0s autoridades fiscais dos EUA.<\/p><p>A compila\u00e7\u00e3o do ficheiro txt segue a Publ. 1220 Specifications for Electronic Filing of Form 1042-S, Foreign Person\u2019s U.S. Source Income Subject to Reten\u00e7\u00e3o. O ficheiro deve ser completamente preenchido em todas as suas partes. Em suma, haver\u00e1 tr\u00eas tipos de registos a preencher:<\/p><ul><li>registos \u201cT\u201d: cont\u00eam a informa\u00e7\u00e3o pessoal e de contacto da pessoa que transmite o ficheiro. Pode ser o pr\u00f3prio QI ou outra pessoa que se reporta a ele;<\/li><li>registos \u201cA\u201d: cont\u00eam as informa\u00e7\u00f5es pessoais e de contacto da pessoa cujos dados transmitidos pertencem. Pode ser o mesmo QI ou outro assunto;<\/li><li>registos \u201cC\u201d: estes mostram os valores agregados dos registos \u201cA\u201d;<\/li><li>registos \u201cF\u201d: estes mostram o n\u00famero de linhas dos registos \u201cA\u201d e \u201cB\u201d.<\/li><\/ul><p>O preenchimento do formato papel\/pdf deve corresponder exactamente ao indicado no ficheiro electr\u00f3nico. Estes m\u00f3dulos s\u00e3o essenciais para uso interno dentro do IQ (arquivo, auditoria, etc.) e para envio aos destinat\u00e1rios (por exemplo, clientes IQ que tamb\u00e9m assumem o status IQ).<\/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\">O software para criar o Form 1099s<\/h3><p><a title=\"Homepage bestreporting.ch\" href=\"https:\/\/bestreporting.ch\/pt-pt\/\">BEST IRS<\/a>\u00a0\u00e9 um software capaz de produzir todos os formul\u00e1rios para IQs automaticamente, guiando o usu\u00e1rio no relat\u00f3rio correto. Os dados carregados para o software s\u00e3o digitalizados para verificar o tipo de destinat\u00e1rio e o tipo de rendimento. Os m\u00f3dulos s\u00e3o ent\u00e3o criados:<\/p><ul><li><a title=\"Formul\u00e1rio 1042 ARTIGO\" href=\"\/pt-pt\/formulario-1042\/\">1042<\/a>\u00a0e\u00a0<a title=\"Formul\u00e1rio 1042-S ARTIGO\" href=\"\/pt-pt\/formulario-1042-s\/\">1042-s<\/a>\u00a0no caso de clientes da ARN e<\/li><li>1099 no caso de clientes particulares dos EUA<\/li><\/ul><p>Informa\u00e7\u00f5es incoerentes e em falta s\u00e3o notificadas ao usu\u00e1rio para corre\u00e7\u00e3o.<\/p><p>A regra comum \u00e9 confiar a produ\u00e7\u00e3o dos formul\u00e1rios 1099 aos deposit\u00e1rios. O QI que n\u00e3o assume a Responsabilidade de Reten\u00e7\u00e3o Prim\u00e1ria e a Reten\u00e7\u00e3o de Seguran\u00e7a, n\u00e3o \u00e9, portanto, obrigado a compilar e enviar este formul\u00e1rio. No entanto, o QI continua a ser obrigado a comunicar os seus clientes nos casos em que o deposit\u00e1rio n\u00e3o o tenha podido fazer.<\/p><p>O software BEST IRS permite que os IQs forne\u00e7am este em uma maneira simples e segura, com a mesma ferramenta com que preenche formul\u00e1rios 1042-S.<\/p><p>O software \u00e9 fornecido em modo de terceiriza\u00e7\u00e3o, sem impacto na infraestrutura de TI do QI. Com o mesmo ficheiro Excel, os nossos clientes podem produzir automaticamente todos os m\u00f3dulos 1099, 1042 e 1042-S, actualizados anualmente de acordo com as \u00faltimas altera\u00e7\u00f5es regulamentares<\/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-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>Por que escolher BEST IRS<\/h3><div><ol><li class=\"vantaggi-bestirs1\">o assistente reduz a possibilidade de erros nos relat\u00f3rios<\/li><li class=\"vantaggi-bestirs2\">o procedimento integrado simplifica a actividade<\/li><li class=\"vantaggi-bestirs3\">O software permite reduzir o tempo de reconcilia\u00e7\u00e3o e prepara\u00e7\u00e3o dos m\u00f3dulos<\/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>Informa\u00e7\u00f5es \u00fateis 1099<\/h3><ul class=\"ul_indice\"><li><a title=\"Useful information on reporting forms 1099\" href=\"\/pt-pt\/useful-information-on-sending-1099-forms\/\">Informa\u00e7\u00f5es \u00fateis sobre o envio de formul\u00e1rios 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\"> Interessado nos nossos servi\u00e7os de relat\u00f3rios de 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\">Clique no bot\u00e3o ao lado para solicitar mais informa\u00e7\u00f5es<\/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=\"\/pt-pt\/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\">Pedir mais informa\u00e7\u00f5es<\/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>M\u00f3dulos 1099 \u00cdndice Cerca de 1099 Formul\u00e1rios Formul\u00e1rios 1099-INT, 1099-DIV e 1099-B: prazos, prorroga\u00e7\u00f5es e san\u00e7\u00f5es Tributa\u00e7\u00e3o em 1099 Diferen\u00e7as entre os m\u00f3dulos 1099-INT, 1099-DIV e 1099-B Corre\u00e7\u00e3o de m\u00f3dulos: Formul\u00e1rio alterado 1099 Compila\u00e7\u00e3o e envio de 1099 O software para criar o Form 1099s Por que escolher BEST IRS Informa\u00e7\u00f5es \u00fateis 1099 Cerca de [&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-1464","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/pt-pt\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/pt-pt\/?taxonomy=translation_priority&#038;term=opcional\" rel=\"tag\">Opcional<\/a>","rttpg_excerpt":"M\u00f3dulos 1099 \u00cdndice Cerca de 1099 Formul\u00e1rios Formul\u00e1rios 1099-INT, 1099-DIV e 1099-B: prazos, prorroga\u00e7\u00f5es e san\u00e7\u00f5es Tributa\u00e7\u00e3o em 1099 Diferen\u00e7as entre os m\u00f3dulos 1099-INT, 1099-DIV e 1099-B Corre\u00e7\u00e3o de m\u00f3dulos: Formul\u00e1rio alterado 1099 Compila\u00e7\u00e3o e envio de 1099 O software para criar o Form 1099s Por que escolher BEST IRS Informa\u00e7\u00f5es \u00fateis 1099 Cerca de&hellip;","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/comments?post=1464"}],"version-history":[{"count":16,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1464\/revisions"}],"predecessor-version":[{"id":2531,"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/pages\/1464\/revisions\/2531"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/pt-pt\/wp-json\/wp\/v2\/media?parent=1464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}