[US Corporation] (2) Incorporating, Opening a bank, and Doing business in the USA without physical presences in the USA with ‘Stripe Atlas’ - Global Startup - Continued

Incorporating, Opening a bank, and Doing business in the USA without physical presences in the USA with ‘Stripe Atlas’ - Global Startup (2) Continued

* How the business law in Delaware is the most business-friendly

* What you do for US Taxation

How the business law in Delaware is the most business-friendly.

Category	Details
Delaware Court	The Delaware Court of Chancery (established in 1792) allows companies to resolve disputes quickly with a judge rather than a jury. Judges for the Court of Chancery specialize in corporate law, draw on hundreds of years of legal precedent, and hear only business-related cases.
Delaware’s tax system	Delaware’s tax system gives businesses several ways to legally minimize their tax bills. From example, companies that are incorporated in Delaware but do business in other states don’t have to pay state corporate income tax to Delaware. And Delaware also doesn’t tax profits on royalty payments, trademarks, or copyrights.
Delaware’s laws and policies	Delaware’s laws and policies make it easy for businesses to incorporate, avoid liability, and retain privacy. Delaware’s Department of State makes it convenient for businesses to fill out incorporation paperwork, which can be done in under an hour. Because they don’t have to give much personal identifying information, company officers who incorporate or set up business accounts in Delaware can also maintain privacy, ensure anonymity, and avoid personal liability.
Business-Friendly	Because Delaware has had a reputation for being friendly to businesses for such a long time, it makes sense logistically for businesses to incorporate in the state. Most corporate attorneys know Delaware’s business laws, and many IPO-minded investment banks prefer to work with companies that are incorporated in Delaware.

What you do for US Taxation

(1) Federal tax

Category	Tax	Details
Federal Corporate Income Tax	Federal Corporate Income Tax	All businesses must file an annual federal income tax return. The C-Corporation tax rate is the flat rate 21% for 2018 (By comparison, the federal personal income tax rate varies from 10% to 37% for 2018.) Generally, the C-Corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year (April 15th) and the LLC must file its tax return by the 15th day of the 3rd month after the end of its tax year (March 15th).
Federal Employment Taxes	Federal withholding income and FICA tax	1) Reporting withholding income and FICA tax Generally, employers must report all compensations paid to an employee by filing the required form(s) to the IRS. You must also report taxes you deposit by filing Forms 941, 944, and 945 on paper or through e-file. The withholding tax rate varies depending on a filing status and the FICA (social security and Medicare taxes) tax rate is each 7.65% for an employer and an employee for 2018. l  Form 941, Employer's Quarterly Federal Tax Return l  Form 944, Employer’s Annual Federal Tax Return if received written notification about the Form 944 program l  Form 945, Annual Return of Withheld Federal Income Tax if you are filing to report backup withholding. 2) Depositing withholding income and FICA tax In general, you must deposit federal income tax withheld, and both the employer and employee FICA taxes if you’re required to file the forms and your employment tax liability for the preceding quarter or current quarter is $2,500 or more. (Exception: $100,000 Next-Day Deposit Rule). There are two deposit schedules, monthly and semi-weekly depending on $50,000 threshold during the lookback period.
	FUTA tax	1) Reporting FUTA tax Only the employer pays FUTA taxes (federal unemployment taxes); it is not withheld from the employee's wages. You must file Form 940 for the current year if you pay the wages you pay employees who aren't household or agricultural employees and you paid wages of $1,500 or more to employees in any calendar quarter during the prior year or the current year, or you had one or more employees for at least some part of a day in any 20 or more different weeks in the prior year or 20 or more different weeks in the current year. Generally, you're entitled to the maximum credit 5.4% for FUTA if you paid your SUTA taxes (state unemployment taxes) in full on time, and the state isn't determined to be a credit reduction state. l  Form 940, Employer’s Annual Federal Unemployment Tax Return 2) Depositing FUTA tax Although Form 940 covers a calendar year, you may have to deposit your FUTA tax before you file your return. If your FUTA tax liability is more than accumulated $500 for the calendar year, you must deposit quarterly.

Federal Report due dates

Report due dates	Paper	Electronically
1/31	Form 940, 941, 943, 944, 945, W-3, W-2, 1096, 1099 with box 7	Form 940, 941, 943, 944, 945, W-3, W-2, 1096, 1099 with box 7
2/28	Form 1096, 1099 without box 7, 8027
3/31		Form 1096, 1099 without box 7, 8027
4/30	Form 941	Form 941
7/31	Form 941	Form 941
10/31	Form 941	Form 941

Federal Deposit due dates

Deposit due dates	Quarterly Depositor	Monthly Depositor	Semi-Weekly Depositor
1/15		Form 941, 944, 945	Form 941, 944, 945 (1) Pay on Wednesday, Thursday, and/or Friday→ Deposit until the following Wednesday (2) Pay on Saturday, Sunday, Monday, and/or Tuesday → Deposit until the following Friday
1/31	Form 940 if >$500
2/15		Form 941, 944, 945
3/15		Form 941, 944, 945
4/15		Form 941, 944, 945
4/30	Form 940 if >$500
5/15		Form 941, 944, 945
6/15		Form 941, 944, 945
7/15		Form 941, 944, 945
7/31	Form 940 if >$500
8/15		Form 941, 944, 945
9/15		Form 941, 944, 945
10/15		Form 941, 944, 945
10/31	Form 940 if >$500
11/15		Form 941, 944, 945
12/15		Form 941, 944, 945

* Must use Electronic Federal Tax Payment System (EFTPS)

(2) Delaware State tax
There are many activities - too many to list here - which create the jurisdictional right for the State to tax, referred to as "nexus". However, if the company is only incorporated in Delaware but does not have any property, payroll or do business (sales, service, leases, etc.) in Delaware then it is not required to be licensed, file gross receipts or income tax returns except for a franchise tax and an annual report with the Delaware Division of Revenue (DOR). And if you have no employees in Delaware then you would not be required to Unemployment insurance and Workers Compensation with the Delaware Department of Labor (DOL) either. Furthermore, merely creating an Internet site by a non-Delaware business does not, by itself, create nexus. But, locating a server in Delaware would create nexus/jurisdiction to tax the respective business.

Category	Tax	Details
State Corporate Income Tax	State Corporate Income Tax	If you form a corporation in Delaware, you must file and pay state corporate income taxes at a rate of 8.7% of federal taxable income derived from Delaware. (By comparison, the state’s personal income tax rate varies from 2.2% to 6.75% of federal taxable income.) However, companies that are incorporated in Delaware but do business in other states don’t have to pay state corporate income tax to Delaware. Generally, the C-Corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year (April 15th) and the LLC must file its tax return by the 15th day of the 3rd month after the end of its tax year (March 15th).
State Employment Taxes	State withholding income tax	You must file and pay or deposit state withholding income taxes if you pay wages to an employee of $150 or more in a year for works rendered in Delaware. The filing frequencies and forms depend on withholding amounts during lookback period (see Note 1). You can file and pay withholding tax online using ACH Debit or Electronic Funds Transfer (EFT) or paper. You may be required to file and pay Only online by federal and states regulations.
	SUTA tax	An employer must only file and pay SUTA (state unemployment insurance taxes) with Forms UC-8 and Form UC-8A quarterly. The minimum and maximum tax rates are .3% and 8.2% respectively. You can file and pay with Online Employer Services (OES) Portal or paper.
	Worker’s Compensation	Workers' Compensation is a system, created by the Delaware Legislature, which provides benefits to workers who are injured or who contract an occupational disease while working.
Gross Receipts Tax (GRT)	Gross Receipts Tax (GRT)	Delaware does have a gross receipts tax that is imposed on the seller of goods or provider of services in Delaware, but companies that are incorporated in Delaware but do business in other states don’t have to pay state gross receipts tax to Delaware. GRT rates range from 0.1037% to 2.0736% and its returns and payments are due either monthly or quarterly, depending on the business activity and the lookback period rule. When determining the gross receipts tax due, most businesses are entitled to an exclusion of Min. $100,000 and Max. $1,250,000. You may file and pay online in Gross Receipts Tax (GRT) System.
Franchise tax	Franchise tax	A corporation in Delaware must pay an annual Franchise Tax. Delaware provides two different methods for calculating the franchise tax: the Authorized Shares method by which the minimum tax is $175.00 and the Assumed Par Value Capital Method by which a minimum tax of $400.0. It is due annually on or before March 1st and are required to be filed and paid online.
Annual Reporting	Annual Reporting	Annual Report Filing Fees is $25.00 for Exempt Domestic Corporations and $50.00 for Non-Exempt Domestic Corporations. It is due annually on or before March 1st and are required to be filed online.

(Note 1) Filing frequencies and forms

Withholding amounts during lookback period	Filing frequency	Form
$3600 or less	Quarterly	Form W-1Q
$3600.01 and less than $20000	Monthly	Form W-1
$20000.01 and greater	Eight Monthly	Form W-1A

* All withholding agents having no prior record of withholding, will file on a monthly basis.

State Report due dates

Report due dates	Paper	Electronically
1/15	Form W-1	Form W-1
1/31	Form DE W-3 or W-3A(annual withholding tax reconciliation), W-2, 1099-MISC, reporting non-employee compensation in box 7, W-1Q, UC-8 and UC-8A	Form W-2, 1099-MISC, reporting non-employee compensation in box 7, W-1Q, UC-8 and UC-8A
2/15	Form W-1	Form W-1
2/28	Form 1099-MISC, without non-employee compensation, 1099-R
3/15	Form W-1	Form W-1
4/2		Form 1099-MISC, without non-employee compensation, 1099-R
4/15	Form W-1	Form W-1
4/30	Form W-1Q, UC-8 and UC-8A	Form W-1Q, UC-8 and UC-8A
5/15	Form W-1	Form W-1
6/15	Form W-1	Form W-1
7/15	Form W-1	Form W-1
7/31	Form W-1Q, UC-8 and UC-8A	Form W-1Q, UC-8 and UC-8A
8/15	Form W-1	Form W-1
9/15	Form W-1	Form W-1
10/15	Form W-1	Form W-1
10/31	Form W-1Q, UC-8 and UC-8A	Form W-1Q, UC-8 and UC-8A
11/15	Form W-1	Form W-1
12/15	Form W-1	Form W-1

* Form W-1A: the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month

State Deposit due dates

Deposit due dates	Quarterly Depositor	Monthly Depositor	Eighth Monthly Depositor
1/15		Form W-1	Form W-1A the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month
1/31	Form W-1Q	Form UC-8 and UC-8A
2/15		Form W-1
3/15		Form W-1
4/15		Form W-1
4/30	Form W-1Q	Form UC-8 and UC-8A
5/15		Form W-1
6/15		Form W-1
7/15		Form W-1
7/31	Form W-1Q	Form UC-8 and UC-8A
8/15		Form W-1
9/15		Form W-1
10/15		Form W-1
10/31	Form W-1Q	Form UC-8 and UC-8A
11/15		Form W-1
12/15		Form W-1

GRT Report and Deposit due dates

Report and Deposit due dates	Quarterly filer	Monthly filer
1/20		GRT
1/31	GRT
2/20		GRT
3/20		GRT
4/20		GRT
4/30	GRT
5/20		GRT
6/20		GRT
7/20		GRT
7/31	GRT
8/20		GRT
9/20		GRT
10/20		GRT
10/31	GRT
11/20		GRT
12/20		GRT

* All new businesses are automatically set-up as quarterly gross receipts tax filers.

[Attention] Stripe (online payment system) may require your SSN or ITIN during the process of opening the Stripe account or even after the Stripe account is delivered.

The following tax information is for your reference, and is not legally binding.

Source: Stripe, IRS, and State of Delaware

[미국법인] (2) ‘Stripe Atlas’으로 미국 현지방문없이 미국법인설립/통장개설하여 미국진출하기 - 글로벌 스타트업 - 지난주계속

‘Stripe Atlas’으로 미국 현지방문없이 미국법인설립/통장개설하여 미국진출하기 - 글로벌 스타트업 (2) 지난주계속
* Delaware 주의 상법은 어떻게 가장 기업 친화적인가
* 미국세무이행을 위해서 무엇을 해야하는가

Delaware 주의 상법은 어떻게 가장 기업 친화적인가

구분	세부
Delaware 법원	1792년에 설립된 Chancery Delaware 법원은 배심원이 아닌 재판관에 의해서 기업 분쟁을 빠르게 해결합니다. Chancery 법원의 재판관들은 기업법에 전문화되어 있고 수백년간의 법적 판례를 보유하고 있으며 비즈니스 관련 건에 대해서만 심리하고 있습니다.
Delaware  세무시스템	Delaware 세무시스템은 적법하게 여러가지 방법으로 세금을 줄일 수 있도록 해줍니다. 예를들어 Delaware에서 설립했으나 다른 주에서 영업하고 있는 기업은 Delaware에 주정부 법인세를 납부하지 않습니다. 또한 Delaware는 사용료, 상표권 또는 저작권에 대해서 세금을 부과하지 않습니다.
Delaware 법과 정책	Delaware 법과 정책은 회사설립, 유한책임, 개인정보보호등이 용이하도록 만들어져있습니다. Delaware의 국무성은 법인설립서류작업을 1시간안에 작성할 수 있도록 편리하게 만들었습니다. 하지만 많은 개인정보를 요구하지 않기 때문에 Delaware에서 법인설립하는 회사임원은 개인정보를 보호할 수 있고 익명을 보장받으며 책임을 한정할 수 있습니다.
기업 친화적	Delaware는 오랜기간동안 기업친화적인 것으로 평판이 높기 때문에 Delaware 주에 법인설립하는 것은 합당한 선택이 될 수 있습니다. 대부분 기업변호사들은 Delaware 상법을 잘 알고 있고 IPO에 관심이 많은 투자은행은 Delaware에서 법인설립한 회사와 업무하기를 선호합니다.

미국세무이행을 위해서 무엇을 해야하는가

(1) 연방세

구분	세무	세부
연방 법인소득세	연방 법인소득세	모든 법인은 연간 연방 소득세를 신고 해야합니다. C-Corporation의 세율은 2018년기준 단일세율 21%입니다 (비교해서 연방개인소득세율은 2018년기준 10%~37%). 일반적으로 C-Corporation은 과세년도가 끝난 다음해 4번째달 15일까지 법인세를 신고해야하며 (4월 15일) LLC는 과세년도가 끝난 다음해 3번째달 15일까지 신고해야합니다 (3월 15일).
연방 고용세금	연방 원천징수소득세와 FICA세금	1) 원천징수 소득세와 FICA 세금 신고 일반적으로 사업장은 직원에게 지급된 모든 보수에 대해서 미국 국세청(IRS)에 신고해야합니다. 사업주는 적립(Deposit)한 세금을 세무양식 941, 944, 945에 기입하여 종이 또는 전자 신고해야합니다. 소득세원천징수세율은 신고신분에 따라다르며 FICA (사회보장세와 건강보험세)세율은 2018년기준 사업장과 직원에게 각각 7.65%를 부과합니다.   *  Form 941, Employer's Quarterly Federal Tax Return *  Form 944, Employer’s Annual Federal Tax Return (서면으로 양식 944 프로그램 고지를 받은 경우) *  Form 945, Annual Return of Withheld Federal Income Tax (배당, 이자등의 백업원천세를 신고할 경우)   2) 원천징수 소득세와 FICA 세금 적립(Deposit) 일반적으로 사업주가 신고조건에 맞고 직전분기와 본분기에 $2,500이상 납부해야할 고용세금이 있다면 연방원천소득세와 사업주/직원의 FICA를 적립(Deposit)해야합니다 (예외. $100,000 익일적립규정). 특정기간(Lookback period)동안 $50,000 기준에 따라 월적립자(Monthly Depositor) 또는 격주적립자(Semi-weekly)가 됩니다.
	연방 고용보험(FUTA)세	1) FUTA 세금 신고 사업주만 FUTA 세금 (연방고용보험세)를 납부하며 직원에게 원천징수하지 않습니다. 사업주가 가족 또는 농업 직원이 아닌 직원에게 임금을 지급하고 작년 또는 금년동안 어떤 분기중에 $1,500 이상의 임금을 지급했거나 작년 또는 금년에 적어도 20주이상 1명이상의 직원이 있었다면 금년에 대해서 양식 940을 통해서 신고해야합니다. 일반적으로 사업주가 SUTA 세금 (주정부고용보험세)를 제때 모두 납부하고 해당 주정부가 공제차감주정부가 아니라면 FUTA에 대해서 최대 5.4% 공제를 받을 수 있습니다.   *  Form 940, Employer’s Annual Federal Unemployment Tax Return   2) FUTA 세금 적립(Deposit) 양식 940이 연간 보고서이지만 신고 전에 적립(Deposit)을 해야할 수도 있습니다. 만약 사업주의 누적 FUTA 세금채무가 $500를 초과한 경우 분기별 적립(Deposit)해야 합니다.

연방 신고마감일

신고 마감일	종이	전자
1/31	Form 940, 941, 943, 944, 945, W-3, W-2, 1096, 1099 with box 7	Form 940, 941, 943, 944, 945, W-3, W-2, 1096, 1099 with box 7
2/28	Form 1096, 1099 without box 7, 8027
3/31		Form 1096, 1099 without box 7, 8027
4/30	Form 941	Form 941
7/31	Form 941	Form 941
10/31	Form 941	Form 941

연방 적립(Deposit)마감일

적립 (Deposit) 마감일	분기적립자 (Quarterly Depositor)	월적립자 (Monthly Depositor)	격주적립자 (Semi-Weekly Depositor)
1/15		Form 941, 944, 945	Form 941, 944, 945   (1) 월/목/금요일에 임금지급  → 오는 수요일까지 적립 (Deposit)   (2) 토/일/월/화요일에 임금지급  → 오는 금요일까지 적립 (Deposit)
1/31	Form 940 if >$500
2/15		Form 941, 944, 945
3/15		Form 941, 944, 945
4/15		Form 941, 944, 945
4/30	Form 940 if >$500
5/15		Form 941, 944, 945
6/15		Form 941, 944, 945
7/15		Form 941, 944, 945
7/31	Form 940 if >$500
8/15		Form 941, 944, 945
9/15		Form 941, 944, 945
10/15		Form 941, 944, 945
10/31	Form 940 if >$500
11/15		Form 941, 944, 945
12/15		Form 941, 944, 945

* 반드시 Electronic Federal Tax Payment System (EFTPS)를 사용해야 합니다.

(2) Delaware 주정부세
소위 넥서스(nexus)라고 불리우는 주정부가 과세할 수 있는 관할권을 발생시키는 다양한 활동들이 존재합니다. 그러나 만약 회사가 Delaware에 법인을 설립만하고 자산, 급여 또는 판매, 서비스, 리스등 비즈니스 활동들을 하지 않는다면 해당 회사는 Delaware 주정부에 라이선스를 등록하거나 총매출세 또는 주정부 소득세 신고를 요구받지 않습니다 (단, 프랜차이즈 세금과 연차보고서 제외). 또한 Delaware에 직원이 없다면 Delaware 노동부 관할의 고용보험과 산재보험에도 적용받지 않습니다. 더불어 non-Delaware회사에 의해서 구축된 인터넷 사이트는 넥서스를 발생시키지 않습니다. 그러나 Delaware에 서버(server)가 있다면 각 비즈니스에 과세할 수 있는 넥서스/관할권이 발생할 것입니다.

구분	세금	세부
주정부 법인소득세	주정부 법인소득세	Delaware에 법인설립했다면 Delaware로부터 원천이 되는 연방소득에 단일세율 8.7%만큼 주정부 법인세를 신고/납부해야 합니다 (비교해서 주정부개인소득세율은 연방소득에 2.2%~6.75%). 그러나 Delaware에서 법인설립을 했지만 타주에서 영업을 하는 기업은 Delaware에 주정부 법인세를 납부할 필요가 없습니다. 일반적으로 C-Corporation은 과세년도가 끝난 다음해 4번째달 15일까지 법인세를 신고해야하며 (4월 15일) LLC는 과세년도가 끝난 다음해 3번째달 15일까지 신고해야합니다 (3월 15일).
주정부 고용세금	주정부 원천소득세	사업주는 Delaware에서 근로 한 직원에게 년 $150 이상 임금을 제공한 경우주정부 원천소득세를 신고/납부 또는 적립(Deposit)해야 합니다. 신고주기와 양식은 특정기간(Lookback period)동안 원천징수된 금액에 따라 달라집니다. (Note 1 참고) 사업주는 ACH Debit or Electronic Funds Transfer (EFT) 온라인 또는 종이로신고/납부할 수 있습니다. 단, 연방과 주정부 규정에 따라 온라인으로만 신고/납부해야할 수도 있습니다.
	주정부 고용보험 (SUTA)세	사업주는 분기별로 양식 UC-8과 양식 UC-8A로 SUTA(주정부 고용보험세)를 신고/납부해야 합니다. 최저한세와 최고한세는 각각 0.3%와 8.2%입니다. 사업주는 온라인 Online Employer Services (OES) Portal 또는 종이로 신고/납부할 수 있습니다.
	산재보험	산재보험은 근로중 부상을 당했거나 직업적인 질병에 걸린 근로자에게 혜택을 제공하기 위해서 Delaware 입법부에서 제정한 시스템입니다.
총매출세 (Gross Receipts Tax, GRT)	총매출세 (Gross Receipts Tax, GRT)	Delaware는 Delaware주에서 재화를 판매한 재화판매자와 용역을 제공한 용역제공자에게 총매출세(Gross Receipts Tax, GRT)를 부과합니다. 그러나 Delaware에서 법인설립을 했다고 하더라도 타주에서 영업을 했다면 Delaware에서 GRT를 납부하지 않습니다. GRT의 세율은 0.1037%~2.0736%이며 영업활동과 특정기간(Lookback period)규정에 따라 월별 또는 분기별 세금신고/납부 해야합니다. GRT세금을 계산 시 대부분의 기업은 최소 $100,000, 최대 $1,250,000까지 면세를 받을 수 있습니다. 사업주는 Gross Receipts Tax (GRT) System에서 온라인으로 신고/납부할 수있습니다.
프랜차이즈 세금	프랜차이즈 세금	모든 Delaware의 기업은 연간 프랜차이즈세금을 반드시 납부해야 합니다. 프랜차이즈세금을 계산하는 방법은 수권주식법과 추정액면가자본법 두가지가 있습니다. 수권주식법을 사용할 경우 최소세금은 $175이고 추정액면가자본법을 사용할 경우 최소세금은 $400입니다. 이 세금은 매년 3월 1일전까지 온라인으로신고/납부해야 합니다.
연차보고서	연차보고서	연차보고서 신고수수료는 면제내국기업에 대해서는 $25 이고 비면제내국기업에게는 $50입니다. 이 수수료는 매년 3월 1일전까지 온라인으로 신고/납부해야합니다.

(Note 1) 신고주기와 양식

특정기간(Lookback period)동안 원천징수금액	신고주기	양식
$3600 이하	분기별	Form W-1Q
$3600.01 이상 $20000 이하	월별	Form W-1
$20000.01 이상	월중 각8일별	Form W-1A

* 이전 원천징수기록이 없는 원천징수대리인은 월별 신고를 하게됩니다.

주정부 신고마감일

신고마감일	종이	전자
1/15	Form W-1	Form W-1
1/31	Form DE W-3 or W-3A(annual withholding tax reconciliation), W-2, 1099-MISC, reporting non-employee compensation in box 7, W-1Q, UC-8 and UC-8A	Form W-2, 1099-MISC, reporting non-employee compensation in box 7, W-1Q, UC-8 and UC-8A
2/15	Form W-1	Form W-1
2/28	Form 1099-MISC, without non-employee compensation, 1099-R
3/15	Form W-1	Form W-1
4/2		Form 1099-MISC, without non-employee compensation, 1099-R
4/15	Form W-1	Form W-1
4/30	Form W-1Q, UC-8 and UC-8A	Form W-1Q, UC-8 and UC-8A
5/15	Form W-1	Form W-1
6/15	Form W-1	Form W-1
7/15	Form W-1	Form W-1
7/31	Form W-1Q, UC-8 and UC-8A	Form W-1Q, UC-8 and UC-8A
8/15	Form W-1	Form W-1
9/15	Form W-1	Form W-1
10/15	Form W-1	Form W-1
10/31	Form W-1Q, UC-8 and UC-8A	Form W-1Q, UC-8 and UC-8A
11/15	Form W-1	Form W-1
12/15	Form W-1	Form W-1

* Form W-1A: the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month

주정부 적립(Deposit)마감일

적립 (Deposit) 마감일	분기별적립자 (Quarterly Depositor)	월별적립자 (Monthly Depositor)	월중 각8일별 적립자 (Eighth Monthly Depositor)
1/15		Form W-1	Form W-1A   the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month
1/31	Form W-1Q	Form UC-8 and UC-8A
2/15		Form W-1
3/15		Form W-1
4/15		Form W-1
4/30	Form W-1Q	Form UC-8 and UC-8A
5/15		Form W-1
6/15		Form W-1
7/15		Form W-1
7/31	Form W-1Q	Form UC-8 and UC-8A
8/15		Form W-1
9/15		Form W-1
10/15		Form W-1
10/31	Form W-1Q	Form UC-8 and UC-8A
11/15		Form W-1
12/15		Form W-1

GRT 신고 및 적립(Deposit) 마감일

신고 및 적립 (Deposit) 마감일	분기별 신고자	월별 신고자
1/20		GRT
1/31	GRT
2/20		GRT
3/20		GRT
4/20		GRT
4/30	GRT
5/20		GRT
6/20		GRT
7/20		GRT
7/31	GRT
8/20		GRT
9/20		GRT
10/20		GRT
10/31	GRT
11/20		GRT
12/20		GRT

* 신규 기업은 자동적으로 분기별 신고자로 지정됩니다.

[주의] 스트라이프 (Stripe, 온라인결제시스템)는 스트라이프 계정을 개설하는 과정에서 또는 스트라이프 계정이 개설 완료된 이후라도 SSN 또는 ITIN의 제출을 요구할 수 있습니다.

 
이 자료는 참고자료이며 법적으로 효력이 없습니다.
출처: Stripe, IRS, and State of Delaware