| “Thy only send hosts a 1099 if their income for the year reaches a certain level. If a host does not receive a 1099, how should the income be reported?”============> Form 1099 is used to report various types of income other than salaries, wages and tips (which are reported on a Form W-2). A Form 1099 must be prepared, presented by the payer to the payee and filed with the IRS if the payee earns $600 or more in any given tax year. If less than this amount is paid to a contractor during the course of a tax year, a Form 1099 is never required.UNLESS a host incurs other biz related expenses, he/she can report it on 1040 line 21 as long as it is one time income reported on 1099(UNLESS the host is a contractor filing Sch C for the work).However, as long as the host is a contractor, then he/ she needs to report it on Sch C/Sch SE.
“Hosts are not employees. I do not know if they are considered contractors, but I don't think so. Dogvacay collects all payments from dog owners, and sends hosts the amount minus a fee after the boarding is complete....”===============>UNLESS hosts receive W2, they are NOT EEs; Independent contractors and employees are not the same, and it's important to understand the difference. Knowing this distinction will help you determine what your first hiring move will be and affect how you withhold a variety of taxes and avoid costly legal consequences. Hosts are EEs as long as they Perform duties dictated or controlled by others; are given training for work to be done; Work for only one ER. However, hosts are NOT EEs as long as they operate under a business name; have their own employees; maintain a separate business checking account; advertise their business' services; Invoices for work completed; Have own tools and sets own hours; Keep business records or etc.
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