3\/14\/2013 Column – Koreatown Daily<\/strong><\/p>\n

2012\ub144 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uac00 \uac1c\uc815 \uc138\ubc95\uc758 \ubc18\uc601\uc73c\ub85c \ub2a6\uac8c \uc2dc\uc791\ub418\uc5c8\uc9c0\ub9cc \ub9c8\uac10\uc740 \uae30\uc874\uacfc \ub3d9\uc77c\ud558\uac8c\u00a04\uc6d4\u00a015\uc77c\ub85c \ub2e4\uac00\uc654\ub2e4.\u00a0\uc774\ubc88 \uc138\uae08\ubcf4\uace0\uc2dc \uac80\ud1a0\ud574 \ubcf4\uc544\uc57c \ud560 \uac83\ub4e4\uc744 \ud56d\ubaa9\ubcc4\ub85c \uc815\ub9ac\ud574 \ubcf8\ub2e4.<\/p>\n

\n
• \uc790\uc601\uc5c5(Self-Employment)\u00a0\uc138\uc728\uc740\u00a02%\uac00 \uc904\uc5b4\ub4e013.3%(10.4%\ub294\u00a0Social Security (OASDI: Old-Age, Survivors, and Disability Insurance), 2.9%\ub294 \uba54\ub514\ucf00\uc5b4 \uc138\uae08)\uc774\uace0 \uc18c\ub4dd\uc774\u00a0110.100\u00a0\ubd88 \uc774\uc0c1\uc778 \uacbd\uc6b0 \uba54\ub514\ucf00\uc5b4 \uc138\uae08\ub9cc \uc801\uc6a9 \ubc1b\ub294\ub2e4.<\/li>\n
• \uc790\ub140\uac001,900\ubd88\uc744 \ucd08\uacfc\ud558\ub294 \ubd88\ub85c\uc18c\ub4dd(Unearned Income)\uc774 \uc788\ub294\uacbd\uc6b0 \ubd80\ubaa8\uc758 \ucd5c\uace0\uc138\uc728\uc744 \uc801\uc6a9\ubc1b\ub294\ub2e4.<\/li>\n
• \uc778\uc801 \uacf5\uc81c\uae08\uc561(Personal Exemption)\uc740\u00a02012\ub144 \uc138\uae08\ubcf4\uace0\uc2dc \uac1c\uc778\ub2f9\u00a03,800\ubd88\uc774\uace0 \ud45c\uc900 \uacf5\uc81c(Standard Deduction)\uae08\uc561\uc740 \uc2f1\uae00\uc740\u00a05,950\ubd88\uc774\uace0 \ubd80\ubd80\ud569\uc0b0\uc740\u00a011,900\ubd88\uc774\ub2e4.<\/li>\n
• \ud45c\uc900 \ub9c8\uc77c\ub9ac\uc9c0 \uacf5\uc81c\uae08\uc561\uc740 \uc0ac\uc5c5\uc6a9\ub3c4\ub85c\ub294 \ub9c8\uc77c\ub2f9\u00a055.5\uc13c\ud2b8\uc774\uace0 \uc758\ub8cc\uc640 \uc774\uc0ac\uad00\ub828 \ube44\uc6a9\uc740 \ub9c8\uc77c\ub2f9\u00a023\uc13c\ud2b8\uc774\uace0 \uc790\uc120\ubd09\uc0ac\ub294 \ub9c8\uc77c\ub2f9\u00a014\uc13c\ud2b8\uc774\ub2e4.<\/li>\n
• \ubcf4\uc720\uae30\uac04\uc774\u00a01\ub144\uc774\uc0c1\uc774 \ub41c \uc7a5\uae30\uc790\ubcf8\uc774\uc775(Long-term capital gains: LTCG)\uc5d0 \ub300\ud558\uc5ec \uc7a5\uae30 \uc790\ubcf8 \uc774\uc775\uc774 \uc788\ub294 \ub0a9\uc138\uc790\uc758 \uc77c\ubc18 \uc18c\ub4dd \uc138\uc728\uc77410%\uc640\u00a015%\u00a0\uacfc\uc138 \uad6c\uac04\uc5d0 \ud574\ub2f9\ub418\ub294 \uacbd\uc6b0,\u00a0\uc7a5\uae30 \uc790\ubcf8 \uc138\uae08\uc774 \uba74\uc81c \ub41c\ub2e4.\u00a0\uc2f1\uae00\uc778 \uacbd\uc6b0 \uacfc\uc138\ud45c\uc900\uc774\u00a035,350\ubd88 \uae4c\uc9c0\uc774\uace0 \ubd80\ubd80\ud569\uc0b0\uc77c \uacbd\uc6b0\u00a070,700\ubd88 \uae4c\uc9c0 \uc18c\ub4dd\uc744 \uc2e0\uace0\ud558\ub294 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0 \uc7a5\uae30\uc790\ubcf8\uc774\uc775\uc5d0 \ub300\ud55c \uc138\uae08\uc740 \uc5c6\ub2e4.\u00a0\uc18c\ub4dd\uc774 \uadf8 \uc774\uc0c1\uc778 \uacbd\uc6b0\u00a015%\u00a0\uc138\uc728\uc744 \uc801\uc6a9 \ubc1b\ub294\ub2e4.<\/li>\n
• \uc790\ub140 \uc138\uc561\uacf5\uc81c(Child Credit)\uc740\u00a017\uc138\uc774\ud558\uc758 \uc790\ub140\uc758 \uacbd\uc6b0 \uc790\ub140\ub2f9 \ucd5c\uace0\u00a01,000\ubd88\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.\u00a0\uc870\uc815 \ucd1d \uc18c\ub4dd(AGI :Adjusted Gross Income)\uc774 \ubd80\ubd80\ud569\uc0b0\u00a0110,000\ubd88\u00a0(\ubd80\ubd80 \ubcc4\ub3c4\u00a055,000\ubd88)\uc774 \ub118\ub294 \uacbd\uc6b0 \uc810\ucc28\ub85c \uc904\uc5b4\ub4e0\ub2e4.<\/li>\n
• \uc790\ub140 \ubd80\uc591\uac00\uc871 \ubcf4\ud638 \ud06c\ub808\ub527(Child and dependent care credit)\uc740 \ud55c \uc790\ub140\uc77c \uacbd\uc6b0 \ucd5c\ub300 \ube44\uc6a9\u00a03\ucc9c\ubd88\uc758\u00a035%\uc778\u00a01,050\ubd88 \uae4c\uc9c0 \ud06c\ub808\ub527\uc73c\ub85c \ubc1b\uc744 \uc218\uc788\uace0 \ub450 \uba85 \uc774\uc0c1\uc758 \ubd80\uc591\uac00\uc871\uc77c \uacbd\uc6b0 \ucd5c\ub300 \ube44\uc6a9\u00a06\ucc9c\ubd88\uc758\u00a035%\uc778\u00a02,100\ubd88 \uae4c\uc9c0 \ubc1b\uc744\uc218 \uc788\ub2e4.\u00a0\uc870\uc815\uc18c\ub4dd\uc774\u00a015,000\ubd88\uc774 \ub118\uc5b4\uc11c\uba74 \uc904\uc5b4\ub4e0\ub2e4.<\/li>\n
• 2012\ub144 \uae4c\uc9c0 \uc788\ub294\u00a0American Opportunity\u00a0\ud06c\ub808\ub527\uc740 \uad50\uc721\uad00\ub828 \ube44\uc6a9\u00a02,500\ubd88\uc5d0 \ub300\ud55c\u00a040%\uc778\u00a01,000\ubd88\uc744 \ubc1b\uc744\uc218 \uc788\ub294 \ud06c\ub808\ub527\uc73c\ub85c \ud658\uae09\ubc1b\uc744 \uc218 \uc788\ub294 \ud06c\ub808\ub527\uc774\ub2e4.\u00a0\uc2f1\uae00 \ub610\ub294 \ubd80\ubd80 \ubcc4\ub3c4\uc778 \uacbd\uc6b0 \uc870\uc815\uc18c\ub4dd\uc774\u00a08\ub9cc\ubd88\uc774 \ub118\uac70\ub098,\u00a0\ubd80\ubd80\ud569\uc0b0\uc778 \uacbd\uc6b0\u00a016\ub9cc\ubd88\uc774 \ub118\uc73c\uba74 \uc904\uc5b4\ub4e0\ub2e4.<\/li>\n
• \ud3c9\uc0dd \uad50\uc721\u00a0(Lifetime Learning)\u00a0\ud06c\ub808\ub527\uc740 \uc790\uaca9\uc744 \uac16\ucd98 \uc218\uc5c5\ub8cc\uc640 \uad00\ub828\ube44\uc6a9\u00a010,000\ubd88\uc5d0 \ub300\ud55c\u00a020%\uae4c\uc9c0 \ubc1b\uc744 \uc218 \uc788\ub294 \ud06c\ub808\ub527\uc73c\ub85c \uc870\uc815\uc18c\ub4dd\uc774 \uc2f1\uae00\uc778 \uacbd\uc6b0\u00a052,000\ubd88\uc774 \ub118\uc73c\uba74 \uc904\uc5b4\ub4e4\uc5b4\u00a062,000\ubd88\uc774 \ub418\uba74 \uc5c6\uc5b4\uc9c4\ub2e4.<\/li>\n
• \uac70\uc8fc\uc790 \uc5d0\ub108\uc9c0 \ud6a8\uc728 \uc790\uc0b0\u00a0(Residential energy-efficient property)\u00a0\ud06c\ub808\ub527\uc740 \uad00\ub828\ub41c \uc790\uc0b0\uc5d0 \uc0ac\uc6a9\ub41c \uae08\uc561\uc758\u00a030%\ub97c \uc138\uc561\uacf5\uc81c \ubc1b\uc744\uc218 \uc788\ub2e4.<\/li>\n
• \ube44\uc9c0\ub2c8\uc2a4\ub97c \uc2dc\uc791\ud558\ub294 \uacbd\uc6b0 \ub610\ub294 \uc0ac\uc5c5 \uc7a5\ube44 \ub4f1\uc5d0 \ud22c\uc790\ud558\ub294 \uacbd\uc6b0 \uacf5\uc81c\ud560\uc218 \uc788\ub294 \uac10\uac00\uc0c1\uac01\ube44\ub294 \ucd5c\ub300\u00a0500,000\ubd88\uc744 \uacf5\uc81c\ud560\uc218 \uc788\uace0\u00a02\ubc31\ub9cc\ubd88 \uc774\uc0c1 \ud22c\uc790\ud55c \uacbd\uc6b0 \uacf5\uc81c\ud560 \uc218 \uc788\ub294 \uae08\uc561\uc774 \uc904\uc5b4\ub4e0\ub2e4.\u00a0\ud2b9\uc815 \ud22c\uc790 \uc790\uc0b0\uc5d0 \ub300\ud574\uc11c\ub294\u00a050%\uc758 \ube44\uc6a9\uc744 \ub2f9\ud574\ub144\ub3c4\uc5d0 \ubcf4\ub108\uc2a4 \uac10\uac00\uc0c1\uac01 \ud560 \uc218\ub3c4 \uc788\ub2e4.<\/li>\n
• \uc740\ud1f4 \uc5f0\uae08\uad00\ub828\ud574\uc11c \uac1c\uc778 \uc740\ud1f4\uc5f0\uae08\uad6c\uc88c\u00a0(IRA: Individual Retirement Account)\u00a0\ub0a9\uc785 \ud55c\ub3c4\ub294\u00a05\ucc9c\ubd88\uc774\uc9c0\ub9cc\u00a050\uc138\uac00 \ub118\uc740 \uacbd\uc6b0\u00a06\ucc9c\ubd88\uae4c\uc9c0 \uac00\ub2a5\ud558\ub2e4.<\/li>\n<\/ul>\n

   <\/p>\n

  UCMK LLP| (213) 388-8943 | www.ucmkcpa.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

  3\/14\/2013 Column – Koreatown Daily 2012\ub144 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uac00 \uac1c\uc815 \uc138\ubc95\uc758 \ubc18\uc601\uc73c\ub85c \ub2a6\uac8c \uc2dc\uc791\ub418\uc5c8\uc9c0\ub9cc \ub9c8\uac10\uc740 \uae30\uc874\uacfc \ub3d9\uc77c\ud558\uac8c\u00a04\uc6d4\u00a015\uc77c\ub85c \ub2e4\uac00\uc654\ub2e4.\u00a0\uc774\ubc88 \uc138\uae08\ubcf4\uace0\uc2dc \uac80\ud1a0\ud574 \ubcf4\uc544\uc57c \ud560 \uac83\ub4e4\uc744 \ud56d\ubaa9\ubcc4\ub85c \uc815\ub9ac\ud574 \ubcf8\ub2e4. \uc790\uc601\uc5c5(Self-Employment)\u00a0\uc138\uc728\uc740\u00a02%\uac00 \uc904\uc5b4\ub4e013.3%(10.4%\ub294\u00a0Social Security (OASDI: Old-Age, Survivors, and Disability Insurance), 2.9%\ub294 \uba54\ub514\ucf00\uc5b4 \uc138\uae08)\uc774\uace0 \uc18c\ub4dd\uc774\u00a0110.100\u00a0\ubd88 \uc774\uc0c1\uc778 \uacbd\uc6b0 \uba54\ub514\ucf00\uc5b4 \uc138\uae08\ub9cc \uc801\uc6a9 \ubc1b\ub294\ub2e4. \uc790\ub140\uac001,900\ubd88\uc744 \ucd08\uacfc\ud558\ub294 \ubd88\ub85c\uc18c\ub4dd(Unearned Income)\uc774 \uc788\ub294\uacbd\uc6b0 \ubd80\ubaa8\uc758 \ucd5c\uace0\uc138\uc728\uc744 \uc801\uc6a9\ubc1b\ub294\ub2e4. \uc778\uc801 \uacf5\uc81c\uae08\uc561(Personal […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-344","post","type-post","status-publish","format-standard","hentry","category-column"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/344","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/comments?post=344"}],"version-history":[{"count":2,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/344\/revisions"}],"predecessor-version":[{"id":346,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/344\/revisions\/346"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}