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division 17 - master format related specs, nonconforming to the above csi sections All spec divisions higher than 16 are placed in Division 17 - Others. Also use Division 17-Others for any spec-shaped material not easily classified (e.g., geotechnical, pre-bid notes, etc.)
MasterFormat has continued to be updated and revised since 2004, with new numbers, titles, and a new division added in 2010 and additional updates completed in 2010, 2011, 2012, 2014, 2016, and 2018. [ 5 ]
MasterFormat is a standard for organizing specifications and other written information for commercial and institutional building projects in the U.S. and Canada. [1] Sometimes referred to as the "Dewey Decimal System" of building construction, MasterFormat is a product of the Construction Specifications Institute (CSI) and Construction Specifications Canada (CSC).
Hiring a W-2 employee vs. a 1099 independent contractor Employees and freelancers can benefit your business in different ways — let's review the advantages and disadvantages of both types of ...
The Form W-2, Wage and Tax Statement, is used to report wages paid to employees and the taxes withheld from them. [46] Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation as part of the employment relationship. An employer must mail out the Form W-2 to employees on or before January 31.
Form 1099 is also used to report interest (1099-INT), dividends (1099-DIV), sales proceeds (1099-B) and some kinds of miscellaneous income (1099-MISC). Blank 1099 forms and the related instructions can be downloaded from the IRS website. The following table provides information for each variant.
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In US territories, the W-2 is issued with a two letter territory code, such as W-2GU for Guam. Corrections can be filed using Form W-2c. The use of the form has led to the phrase "W-2 employees" to refer to those who receive Form W-2, in contrast to independent contractors and other "1099 workers" whose income is instead reported on Form 1099. [2]