06\/14\/2012 Column – Koreatown Daily<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc81c\uc678\ud55c \uac1c\uc778 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc591\uc2dd 1040\uc758 \uc2a4\ucf00\uc974 D\uc5d0\uc11c \uc591\ub3c4\uc18c\ub4dd\uacfc \uc591\ub3c4\uc190\uc2e4(Capital Gain\/Loss)\uc744 \uc2e0\uace0 \ud55c\ub2e4. \uc591\ub3c4 \uc190\uc775\uc744 \uacc4\uc0b0\ud558\uae30 \uc704\ud574\uc11c\ub294 \ubcf4\uc720\uae30\uac04\uc5d0 \ub530\ub77c \uc7a5\uae30 \uc778\uc9c0 \ub2e8\uae30 \uc778\uc9c0 \uad6c\ubd84\ud574\uc57c \ud55c\ub2e4. \ub0a9\uc138\uc790\uac00 \uc790\ubcf8 \uc790\uc0b0\uc744 1\ub144 \uc774\ud558\ub97c \ubcf4\uc720\ud558\uba74 \uc190\uc775\uc740 \ub2e8\uae30 \uc190\uc775\uc774\uace0 1\ub144 \uc774\uc0c1 \ubcf4\uc720\ud558\uc600\uc73c\uba74 \uc7a5\uae30 \uc190\uc775\uc73c\ub85c \uad6c\ubd84\ud55c\ub2e4.<\/p>\n

1\ub144 \uc774\ud558 \ubcf4\uc720\ud55c \uc790\uc0b0\uc758 \ucc98\ubd84\uc73c\ub85c \uc5bb\uc740 \uc591\ub3c4\uc18c\ub4dd\uc740 \uc77c\ubc18\uc18c\ub4dd\uc138\uc728\ub85c \uacfc\uc138\ub41c\ub2e4. \uc989, \ub2e8\uae30 \uc21c\uc591\ub3c4\uc18c\ub4dd\uc740 10-35%\uc758 \uc5ec\uc12f \uac00\uc9c0 \uc138\uc728 \uc911 \ud558\ub098\ub97c \uc801\uc6a9\ubc1b\uac8c \ub41c\ub2e4. \uc6b0\ub300 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\ub294 \uc7a5\uae30 \ubcf4\uc720 \uc790\ubcf8 \uc790\uc0b0(Long-Term Capital Asset:1\ub144 \uc774\uc0c1 \ubcf4\uc720)\uc5d0 \ub300\ud55c \ucc98\ubd84 \uc774\uc775\uc5d0 \ub300\ud558\uc5ec 15%\uc758 \uc6b0\ub300 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4. \uac1c\uc778 \uc138\uae08\ubcf4\uace0\uc2dc 10%\ub098 15%\uc758 \uc138\uc728\uc744 \uc801\uc6a9 \ubc1b\ub297 \uacbd\uc6b0 \uc7a5\uae30 \ubcf4\uc720 \uc790\ubcf8 \uc774\uc775(Long-term Capital Gain: LTCG)\uc5d0 \ub300\ud55c \uc138\uae08\uc740 \uc5c6\ub2e4.<\/p>\n

2011\ub144\uc5d0 \ubd80\ubd80\ud569\uc0b0(Married Filing Joint) \uacfc\uc138\ud45c\uc900(Taxable Income) \uc774 69,000\ubd88 \uc774\ud558\uc774\uac70\ub098 \ub3c5\uc2e0(Single) \uacfc\uc138\ud45c\uc900\uc774 34,500\ubd88 \uc774\ud558\uc774\uba74 \uc7a5\uae30 \ubcf4\uc720 \uc790\ubcf8\uc774\uc775(LTCG)\uc5d0 \ub300\ud55c \uc138\uc728\uc774 0%\uc774\ub2e4.
\n2012\ub144\uc5d0 \ubd80\ubd80\ud569\uc0b0 \uacfc\uc138\ud45c\uc900\uc774 70,700\ubd88 \uc774\ud558\uc774\uac70\ub098 \ub3c5\uc2e0 \uacfc\uc138\ud45c\uc900\uc774 35,350\ubd88 \uc774\ud558\uc774\uba74 \uc7a5\uae30 \ubcf4\uc720 \uc790\ubcf8 \uc774\uc775\uc5d0 \ub300\ud55c \uc138\uae08\uc774 \uc5c6\ub2e4.<\/p>\n

\uc591\ub3c4 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\ub824\uba74 \ub0a9\uc138\uc790\uac00 \uc790\uc0b0\uc758 \uc7a5\ubd80\uac00\uc561\ubcf4\ub2e4 \uc801\uc740 \uae08\uc561\uc73c\ub85c \uc790\uc0b0\uc744 \ub9e4\uac01\ud574\uc57c \ud55c\ub2e4. \uc591\ub3c4 \uc774\uc775\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc591\ub3c4 \uc190\uc2e4\uc740 1\ub144 \ubcf4\uc720\uae30\uac04\uc744 \uae30\uc900\uc73c\ub85c \uc7a5\ub2e8\uae30\ub85c \uad6c\ubd84\ub41c\ub2e4. \ub2e8\uae30 \uc591\ub3c4 \uc190\uc2e4\uc774 \ub2e8\uae30 \uc591\ub3c4\uc774\uc775\ubcf4\ub2e4 \ub9ce\uc73c\uba74 \ucd08\uacfc \uae08\uc561\uc740 \ub2e8\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4(Net Short-Term Capital Loss: NSTCL)\ub85c\uc11c \uba3c\uc800 \uc7a5\uae30 \uc21c\uc591\ub3c4\uc774\uc775(Net Long-Term Capital Gain: NLTCG)\uacfc \uc0c1\uc1c4\ub418\uc5b4 \uc21c\uc591\ub3c4\uc18c\ub4dd(Net Capital Gain: NCG)\uc744 \uacb0\uc815\ud55c\ub2e4.<\/p>\n

\ub9cc\uc57d \ub2e8\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4\uc774 \uc7a5\uae30 \uc21c\uc591\ub3c4\uc18c\ub4dd\ubcf4\ub2e4 \ub9ce\uc73c\uba74 \uc21c\uc591\ub3c4\uc774\uc775\uc744 \uc0c1\uc1c4\ud558\uace0 \ub0a8\uc740 \ucd08\uacfc \uc190\uc2e4\uc740 \uc77c\ubc18 \ub0a9\uc138\uc790\uc758 \uc77c\ubc18\uc18c\ub4dd\uc73c\ub85c \ubd80\ud130 \ucd5c\ub300 3,000\ubd88\uae4c\uc9c0 \uacf5\uc81c\ub420 \uc218 \uc788\ub2e4. \ub9cc\uc57d \ucd08\uacfc\uc190\uc2e4\uc774 3,000\ub2ec\ub7ec\ubcf4\ub2e4 \ub9ce\uc73c\uba74 \ub0a8\uc740 \uc190\uc2e4\uc740 \uc5f0\ub3c4 \uc81c\ud55c\uc5c6\uc774 \ub2e4\uc74c \uc5f0\ub3c4\ub85c \uc774\uc6d4\ub418\uc5b4(Carry over) \ub2e8\uae30 \uc190\uc2e4\ub85c \uc0ac\uc6a9\ud560\uc218 \uc788\ub2e4. \uadf8\ub7ec\ub098 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0 \uc190\uc2e4\uc744 \uc774\uc804 \uacfc\uc138\uc5f0\ub3c4\ub85c \uc18c\uae09\ud558\uc5ec (Carry Back)\ud558\uc5ec \uc801\uc6a9 \ud560\uc218 \uc5c6\ub2e4.<\/p>\n

\ub2e8\uae30\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc7a5\uae30 \uc591\ub3c4\uc190\uc2e4\uc774 \uc7a5\uae30 \uc591\ub3c4\uc18c\ub4dd\ubcf4\ub2e4 \ub9ce\uc73c\uba74 \ucd08\uacfc \uae08\uc561\uc740 \uc7a5\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4(Net Long Term Capital Loss: NLTCL)\uc774 \ub41c\ub2e4. \ub9cc\uc57d \ub2e8\uae30 \uc21c\uc591\ub3c4\uc18c\ub4dd(NLTCG)\uacfc \uc7a5\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4\uc774 \ub3d9\uc2dc\uc5d0 \ubc1c\uc0dd\ud558\uba74 \uc7a5\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4\uc740 \uba3c\uc800 \ub2e8\uae30 \uc21c\uc591\ub3c4\uc774\uc775\uacfc \uc0c1\uc1c4\ub41c\ub2e4. \ub9cc\uc57d \uc7a5\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4\uc774 \uc7a5\uae30 \uc21c\uc591\ub3c4\uc774\uc775\ubcf4\ub2e4 \ub9ce\uc73c\uba74 \ucd08\uacfc\uae08\uc561\uc740 \ub9c8\ucc2c\uac00\uc9c0\ub85c 3,000\ubd88\uc744 \ud55c\ub3c4\ub85c \uc77c\ubc18\uc18c\ub4dd\uacfc \uc77c\ub300\uc77c\ub85c \uc0c1\uc1c4\ub41c\ub2e4. \ub9cc\uc57d \ub2e8\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4\uacfc \uc7a5\uae30 \uc21c\uc591\ub3c4\uc190\uc2e4\uc774 \ub3d9\uc2dc\uc5d0 \ubc1c\uc0dd\ud558\uba74 \ub2e8\uae30 \uc21c\uc190\uc2e4\uc740 \uba3c\uc800 \uc77c\ubc18\uc18c\ub4dd\uc5d0\uc11c \uacf5\uc81c\ub41c\ub2e4.<\/p>\n

\uad00\ub828\ub41c \ub0a9\uc138\uc790(Related Taxpayers)\uc640\uc758 \uac70\ub798(\uc138\ubc95 267\uc870)\ub098 \uac1c\uc778\uc801\uc778 \uc6a9\ub3c4\ub85c \uc0ac\uc6a9\ud588\ub358 \uc790\uc0b0(Personal Use Assets)\uc758 \ub9e4\ub9e4(\uc138\ubc95 262\uc870)\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc190\uc2e4\uc740 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\ucd5c\uc900\uc21c CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

06\/14\/2012 Column – Koreatown Daily \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc81c\uc678\ud55c \uac1c\uc778 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc591\uc2dd 1040\uc758 \uc2a4\ucf00\uc974 D\uc5d0\uc11c \uc591\ub3c4\uc18c\ub4dd\uacfc \uc591\ub3c4\uc190\uc2e4(Capital Gain\/Loss)\uc744 \uc2e0\uace0 \ud55c\ub2e4. \uc591\ub3c4 \uc190\uc775\uc744 \uacc4\uc0b0\ud558\uae30 \uc704\ud574\uc11c\ub294 \ubcf4\uc720\uae30\uac04\uc5d0 \ub530\ub77c \uc7a5\uae30 \uc778\uc9c0 \ub2e8\uae30 \uc778\uc9c0 \uad6c\ubd84\ud574\uc57c \ud55c\ub2e4. \ub0a9\uc138\uc790\uac00 \uc790\ubcf8 \uc790\uc0b0\uc744 1\ub144 \uc774\ud558\ub97c \ubcf4\uc720\ud558\uba74 \uc190\uc775\uc740 \ub2e8\uae30 \uc190\uc775\uc774\uace0 1\ub144 \uc774\uc0c1 \ubcf4\uc720\ud558\uc600\uc73c\uba74 \uc7a5\uae30 \uc190\uc775\uc73c\ub85c \uad6c\ubd84\ud55c\ub2e4. 1\ub144 \uc774\ud558 \ubcf4\uc720\ud55c \uc790\uc0b0\uc758 \ucc98\ubd84\uc73c\ub85c \uc5bb\uc740 \uc591\ub3c4\uc18c\ub4dd\uc740 […]<\/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-525","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\/525","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=525"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/525\/revisions"}],"predecessor-version":[{"id":526,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/525\/revisions\/526"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}