11\/22\/2012 Column – Koreatown Daily<\/p>\n

S-Corporation\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc8fc\uc758 \uad6c\uc131\uacfc \uad6c\uc131\uc6d0\uc758 \uc885\ub958\uc5d0 \ub530\ub77c \uaddc\uc815\ub418\uba70 \uc774\ub7f0 \uc81c\ud55c \uaddc\uc815\uc5d0 \ub530\ub77c \uc77c\ubc18 \ubc95\uc778\uc5d0\uc11c S-Corporation\uc73c\ub85c\uc758 \uc804\ud658\uc774 \uc2e0\uccad\ud6c4 \ud5c8\uac00\ub418\ub294 \uc21c\uc11c\ub85c \uc9c4\ud589\ub41c\ub2e4. \ub9cc\uc57d \uc774\ub7ec\ud55c \uaddc\uc815 \uc911 \ud558\ub098\ub97c \uc704\ubc18\ud558\ub294 \uacbd\uc6b0, \uadf8 S-Corporation\uc758 \uc804\ud658 \uc0c1\ud0dc\uac00 \uc790\ub3d9\uc73c\ub85c \uc885\ub8cc\ub41c\ub2e4.<\/p>\n

\uc758\ub3c4\ud558\uc9c0 \uc54a\uc740 \ubd80\uc8fc\uc758\uc5d0 \uc758\ud55c \uc2e0\uccad\uc758 \ud574\uc9c0\ub294 \ubc1c\uacac \uc989\uc2dc \ud574\uacb0\ud574\uc57c\ud558\ub294\ub370 \ub0a9\uc138\uc790 \uce21\uc5d0\uc11c \uc2e4\uc218\ub85c \uc885\ub8cc \ud310\uacb0\uc744 \uc694\uccad\ud560 \uc218\ub3c4 \uc788\uace0 \uc5f0\ubc29 \uad6d\uc138\uccad IRS\uc758 \uc2b9\uc778\uc5d0 \ub530\ub77c \uad00\ub828 \uaddc\uc8151362 (f)\uc5d0 \uc758\ud558\uc5ec \uadf8 \uc0c1\ud0dc\ub97c \uc720\uc9c0\ud560 \uc218\ub3c4 \uc788\ub2e4.<\/p>\n

\ube44\uc790\ubc1c\uc801\uc778 \uc2e0\uccad\uc758 \uc885\ub8cc \uc0c1\ud669\uc744 \uc77c\uc73c\ud0a4\ub294 \uc0ac\uac74\ub4e4\ub85c\ub294 \ub2e4\uc74c\uc758 \uacbd\uc6b0\uac00 \uc788\ub2e4.<\/p>\n

\uae30\uc900\uc5d0 \ub530\ub77c \uc18c\uaddc\ubaa8 \uae30\uc5c5 \ubc95\uc778\uc73c\ub85c \uaddc\uc815\ud558\ub294 1361(b)\uc758 \uc81c\ud55c\uc744 \uc704\ubc18\ud558\uac70\ub098, 1362(d)(3)\uc5d0 \uc758\ud55c \uae30\uc5c5\uc758 \uc8fc\ubaa9\uc801 \uc218\uc775\uc774 \uc544\ub2cc \uc784\ub300 \uc18c\ub4dd \uac19\uc740 \uc218\ub3d9\uc801\uc778 \uc218\uc785\uc774 \uaddc\uc815\uc744 \ucd08\uacfc\ud558\uba74 S-corporation\uc758 \uc2e0\uccad\uc774 \uc885\ub8cc \ub420 \uc218 \uc788\ub2e4.<\/p>\n

\uae30\uc5c5\uc758 S-Corporation \uc2e0\uccad\uc740 \ud68c\uc0ac\uac00 \uc774 \uaddc\uc815\uc5d0 \uc704\ubc30\ub418\ub294 \ud589\uc704\uac00 \uc2dc\uc791\ub41c \ub0a0\ub85c\ubd80\ud130 \ud6a8\ub825\uc774 \uc885\ub8cc\ub41c\ub2e4. \uc2e0\uccad\uc758 \ud6a8\ub825 \uc885\ub8cc \ud6c4, \ud68c\uc0ac\ub294 5 \ub144 \ub3d9\uc548 S \uc0c1\ud0dc\ub97c \ub2e4\uc2dc \uc2e0\uccad\ud560 \uc218 \uc5c6\ub2e4.<\/p>\n

\uc2e0\uccad \uc885\ub8cc\uc758 \uacbd\uc6b0, \ud68c\uc0ac\ub294 \uc885\ub8cc\uac00 \ubc1c\uc0dd\ud588\ub2e4\ub294 \ud1b5\uc9c0\ub97c \ubc1c\uc0dd\ud558\ub294 \uc138\uae08 \ubcf4\uace0\uc11c\uc5d0 \ub098\ud0c0\ub0b4\uc57c\ud55c\ub2e4.<\/p>\n

\uc774\ub7f0 \uc790\ubc1c\uc801\uc774\uc9c0 \uc54a\uc740 \uc0ac\uac74\uc73c\ub85c\uc778 \ud55c \uc2e0\uccad\uc758 \ud6a8\ub825 \uc0c1\uc2e4\uc744 \uad6c\uc81c\ud558\ub294 \ubc29\ubc95\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc774 \uc81c\uae30\ub41c\ub2e4.<\/p>\n

\uc6b0\uc120 \uae30\uc5c5\uc740 \uc885\ub8cc\uc758 \uc6d0\uc778\uc774 \ub418\ub294 \uc0ac\uac74\uc774 \ubd80\uc8fc\uc758\ub77c\uace0 \uc124\uba85 \ud560 \uc218 \uc788\uc5b4\uc57c\ud55c\ub2e4. \uc5f0\ubc29 \uad6d\uc138\uccad IRS\ub294 \uae30\uc5c5 (\ud3ec\uae30\ub97c \ud1b5\ud574)\uc5d0 \ud6a8\ub825 \uc0c1\uc2e4\uc744 \ubcf5\uc6d0\ud558\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\uace0 \ub2e4\uc74c\uc774 \uc874\uc7ac\ud558\ub294 \uacbd\uc6b0 \uc7a0\uc7ac\uc801\uc73c\ub85c \uc18c\uae09\ud558\uc5ec S-Corporation \uc0c1\ud0dc\ub97c \ubcf5\uc6d0 \ud560 \uc218 \uc788\ub2e4 :<\/p>\n

1. \ud68c\uc0ac\ub294 \uc774\uc804\uc5d0 \uc720\ud6a8\ud55c S-Corporation \uc2e0\uccad\uc744 \ud588\uace0, \uadf8 \uc2e0\uccad\uc774 \ubd80\uc8fc\uc758\ub85c \uc885\ub8cc\ub418\uc5c8\ub2e4.<\/p>\n

2. \uc5f0\ubc29 \uad6d\uc138\uccad IRS\uac00 \uc774 \uc885\ub8cc\uc758 \uc6d0\uc778\uc744 \ud574\ub2f9 \uae30\uc5c5\uc758 \ubd80\uc8fc\uc758\ub77c\uace0 \ud310\ub2e8\ud558\uc5ec\uc57c\ud55c\ub2e4.<\/p>\n

3. \ud574\ub2f9\uae30\uc5c5\uc740 \uc77c\uc815 \uae30\uac04 \ub3d9\uc548 \uc774 \uc885\ub8cc \uc0ac\uc720\ub97c \ud574\uacb0\ud558\uae30\uc704\ud55c \ub178\ub825\uc744 \uc9c4\ud589\ud574 \uc654\ub2e4\ub294 \uac83\uc744 \ucda9\ubd84\ud788 \uc124\uba85\ud560 \uc218 \uc788\uc5b4\uc57c\ud558\uace0,<\/p>\n

4. \ubc95\uc778 \ubc0f \uc2e0\uccad \ud6a8\ub825 \uc0c1\uc2e4\uc758 \uae30\uac04 \ub3d9\uc548 \uc8fc\uc8fc\uc600\ub358 \uc8fc\uc8fc\ub4e4\uc774 \uad6d\uc138\uccad\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ud574\ub2f9 \ubc95\uc778\uc758 \ud574\uacb0 \ub178\ub825\uc744 \ucda9\uc2e4\ud788 \uc774\ud589\ud588\ub2e4\ub294 \uac83\uc5d0 \ub3d9\uc758\ud558\ub294 \uacbd\uc6b0\ub85c \uaddc\uc815\ud55c\ub2e4.<\/p>\n

\uc5f0\ubc29 \uad6d\uc138\uccad\uc740 \ud574\uc9c0 \ub610\ub294 \ubb34\ud6a8 \uc0ac\uc720\uac00 \ubd80\uc8fc\uc758\uc5d0 \uc758\ud55c \uac83\uc774\uc5c8\ub2e4\ub294 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\uac8c \ub418\ub294\ub370 \ud68c\uc0ac\ub294 \uad00\ub828 \uc0ac\uc2e4\uacfc \uc0c1\ud669, IRS\ub294 \uc885\ub8cc \ub610\ub294 \uc798\ubabb\ub41c \uc120\uac70\uac00 \ubd80\uc8fc\uc758\ub77c\uace0 \ud310\ub2e8\ud558\ub294 \uadfc\uac70\ub97c \uc785\uc99d\ud574\uc57c\ud558\ub294 \ucc45\uc784\uc744 \uac01\uac01 \uc9c0\uac8c \ub41c\ub2e4. S-Corporation\uc758 \uc804\ud658\uc2e0\uccad\uc744 \uc885\ub8cc\ud558\ub294 \uc0ac\uac74\uc774 \ubc1c\uc0dd\ud558\uac70\ub098 \uc720\ud6a8\uc131\uc774 \uc0c1\uc2e4\ub418\ub294 \uacbd\uc6b0\uac00 \ud68c\uc0ac\uc758 \uc77c\ubc18\uc801\uc778 \ud1b5\uc81c \ud558\uc5d0 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uc5d0\ub294 \ucd1d\uad04\uc801\uc73c\ub85c \uc774 \ubaa8\ub4e0 \uac83\uc744 \ud68c\uc0ac\uc758 \ubd80\uc801\ud55c S-Corporation\uc758 \uc804\ud658 \uc2e0\uccad\uc758 \uc720\ud6a8\uc131 \uc0c1\uc2e4\ub85c \ud45c\ud604\ud55c\ub2e4.<\/p>\n

\ubbfc\ubcf5\uae30 CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

11\/22\/2012 Column – Koreatown Daily S-Corporation\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uc8fc\uc8fc\uc758 \uad6c\uc131\uacfc \uad6c\uc131\uc6d0\uc758 \uc885\ub958\uc5d0 \ub530\ub77c \uaddc\uc815\ub418\uba70 \uc774\ub7f0 \uc81c\ud55c \uaddc\uc815\uc5d0 \ub530\ub77c \uc77c\ubc18 \ubc95\uc778\uc5d0\uc11c S-Corporation\uc73c\ub85c\uc758 \uc804\ud658\uc774 \uc2e0\uccad\ud6c4 \ud5c8\uac00\ub418\ub294 \uc21c\uc11c\ub85c \uc9c4\ud589\ub41c\ub2e4. \ub9cc\uc57d \uc774\ub7ec\ud55c \uaddc\uc815 \uc911 \ud558\ub098\ub97c \uc704\ubc18\ud558\ub294 \uacbd\uc6b0, \uadf8 S-Corporation\uc758 \uc804\ud658 \uc0c1\ud0dc\uac00 \uc790\ub3d9\uc73c\ub85c \uc885\ub8cc\ub41c\ub2e4. \uc758\ub3c4\ud558\uc9c0 \uc54a\uc740 \ubd80\uc8fc\uc758\uc5d0 \uc758\ud55c \uc2e0\uccad\uc758 \ud574\uc9c0\ub294 \ubc1c\uacac \uc989\uc2dc \ud574\uacb0\ud574\uc57c\ud558\ub294\ub370 \ub0a9\uc138\uc790 \uce21\uc5d0\uc11c \uc2e4\uc218\ub85c \uc885\ub8cc \ud310\uacb0\uc744 \uc694\uccad\ud560 \uc218\ub3c4 \uc788\uace0 […]<\/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-453","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\/453","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=453"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/453\/revisions"}],"predecessor-version":[{"id":454,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/453\/revisions\/454"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}