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The 1099 form is issued to all suppliers to whom a business pays (to quote the IRS): at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life)1 As was the case for the W-2 form, this form must be issued to suppliers no later than January 31 of the year following the reporting year, as well as to the IRS This form is not issued if the supplier is a corporation, or if the payments are for rent to real estate agents, telegrams, telephone, freight or storage, wages paid to employees, business travel allowances paid to employees, and payments made to tax-exempt organizations An example of the 1099 form is shown in Exhibit 64 The 1099 form is similar to the W-2 form, in that the upper left corner of the form contains employer contact information and the lower left corner contains supplier contact information The right side of the report contains a umber of boxes for itemizing the types of payments made to suppliers The most commonly used box is number seven, Nonemployee compensation, which is a catchall for the majority of payments made, unless they are specified in one of the other boxes Box four is also needed if the company cannot obtain a taxpayer identification number (see next paragraph) from a supplier, in which case it must withhold 30% on payments made, and report the withheld amount here The key determining factor for the average business is to determine if its suppliers are corporations or not This is most easily done by issuing a W-9 form, Request for Taxpayer Identification Number and Certification, in which the supplier states its form of legal organization and identification number, which the company can then use to issue a Form 1099, if necessary A sample W-9 Form is shown in Exhibit 65 The W-9 is a simple form The supplier fills out the identification information in the top block, enters an identification number in Part I, and signs the document in Part II Since suppliers can change their form of legal organization from time to time, a company that wants to be in complete compliance with the law may want to consider making an annual W-9 mailing to all of its suppliers, so it has documentary proof of why it is (or is not) issuing 1099 forms Rather than go through the expense of making an annual mailing of W-9 forms to suppliers, one can simply e-mail them a PDF file that contains the form s image Suppliers can then print the form directly from the e-mail and either mail or fax back the completed form The only problem is that one must compile a data-.



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62122 CAMEL Interaction with SCUDIF at Call Answer A call that starts as a SCUDIF call, ie with dual bearer capability, may continue as a SCUDIF call or may fall back to single service Fallback to single service may occur during call establishment, prior to call answer At call answer, the gsmSSF sends an answer noti cation to the gsmSCF, provided that the answer event (DP O Answer or DP T Answer) is armed The answer noti cation, conveyed in the ERB CAP operation, may contain an indication of the available bearer capability at the moment of answer The following information may be reported to the gsmSCF: Basic service the call has made a fallback to single bearer capability The basic service included in the answer noti cation indicates which service is available for the remainder of the call; either speech (BS = TS11) or video (BS = BS30) Basic service and basic service 2 both requested bearer capabilities are still available The reported basic service indicates the bearer capability that is now active for the call; the Basic Service 2 indicates the bearer capability that is not active, but is available for the call The gsmSCF may use the reported active service to determine the charge for the call Should the service, however, change during the call, then the CAMEL service will not be noti ed14 If the call started off as a single bearer capability call, then the answer noti cation does not need to contain either of these information elements 62123 Conditional Triggering For some call cases, the gsmSSF may apply conditional triggering based on the basic service for the call These cases include: MO call in VMSC basic service criteria from O-CSI may apply at DP collected info; MT call in HLR basic service criteria from T-CSI may apply at reception of MAP send routing information; MF call in VMSC or GMSC basic service criteria from O-CSI may apply at DP collected info If a SCUDIF call is established, then the gsmSSF or HLR will consider both requested basic services for the conditional triggering check The basic service condition is ful lled if the basic service list contains TS11, BS30 or both TS11 and BS30 may be included as speci c basic service or as part of a basic service group 3GPP TS 22078 [66] contains further speci c rules for SCUDIF calls, eg related to user interaction, tone injection 6213 Reporting IMEI and MS Classmark A AMEL phase 4-compliant MSC may report equipment-related information to the SCP at service initiation These elements may be included in CAP IDP The MSC may report the following information IMEI The international mobile equipment identi er (IMEI) contains the serial number of the MS or UE in use by the served subscriber The IMEI may also include a software version (SV); the SV relates to the version of the terminal software15 The structure of the IMEI(SV) is given in Section 14.

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