4\/19\/12 Column – Koreatown Daily<\/p>\n

2011\ub144 \uac1c\uc778\uc138\uae08\ubcf4\uace0\ubd80\ud130 \uc0c8\ub86d\uac8c \uc2e0\uc124\ub41c \ubd80\ubd84 \uc911 \ud55c \uac00\uc9c0\uac00 \u2018\ud2b9\uc815\ud574\uc678 \uae08\uc735\uc790\uc0b0\u2019\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c Form 8938 (Statement of Specified Foreign Financial Assets)\uc744 \ud1b5\ud574 IRS\uc5d0 \ubcf4\uace0\ud558\ub294 \uac83\uc774\ub2e4. \ud63c\ub3c8\uc774 \uc624\ub294 \ubd80\ubd84\uc740 \uc9c0\ub09c \uba87 \ub144\uac04 \ud64d\ubcf4\uac00 \ub41c FBAR\uc5d0 \uc758\ud55c Form TD F 90-22.1\uacfc\uc758 \ucc28\uc774\uc774\ub2e4.
\n\ud574\uc678 \uae08\uc735\uacc4\uc88c \ubcf4\uace0 \uc758\ubb34\ub77c \ud568\uc740 FBAR (Reports of Foreign Bank and Financial Accounts)\ub77c\ud558\uc5ec \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790, \uc601\uc8fc\uad8c\uc790\ub97c \ud3ec\ud568\ud55c \ubbf8 \uc138\ubc95\uc0c1\uc758 \ubbf8\uad6d \uac70\uc8fc\uc790(\uac1c\uc778), \uc8fc\uc2dd\ud68c\uc0ac, \ud569\uc790\ud68c\uc0ac, \ud569\uba85\ud68c\uc0ac, \uc2e0\ud0c1 \ub4f1\uc740 \ub9e4\ub144 6\uc6d4 30\uc77c\uae4c\uc9c0 \uc804\ub144\ub3c4\uc758 \uc5b4\ub290 \uc2dc\uc810\uc774\ub4e0 \ubaa8\ub4e0 \ud574\uc678 \uae08\uc735\uacc4\uc88c\ub97c \ud569\ud558\uc5ec $10,000\uc744 \ucd08\uacfc\ud558\uc5ec \ubcf4\uc720\ud55c \uc801\uc774 \uc788\uc5c8\uc73c\uba74 \uadf8 \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc744 TD F 90-22.1\uc591\uc2dd\uc744 \ud1b5\ud558\uc5ec IRS\uc5d0 \ubcf4\uace0\ud558\ub294 \uac83\uc774\ub2e4.
\n$10,000 \ucd08\uacfc \uc5ec\ubd80\ub294 \ubaa8\ub4e0 \ud574\uc678 \uae08\uc735 \uacc4\uc88c\uc758 \uc794\uace0\ub97c \ud569\uc0b0\ud55c \ucd1d\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud558\uba70, \ubcf4\uace0\ub300\uc0c1 \uacc4\uc88c\ub294 \uc740\ud589 \uacc4\uc88c, \ud22c\uc790\uacc4\uc88c, \ubba4\ucd94\uc5bc\ud380\ub4dc, \uc5f0\uae08 \uacc4\uc88c, \uc99d\uad8c\uacc4\uc88c \ub4f1\uc774\ub2e4. \uc989, \uc774\ub294 \uc218\uc775\uc774\ub098 \uc774\uc775\uc744 \ubcf4\uace0\ud558\uc5ec \uc138\uae08\uc744 \uacc4\uc0b0\ud558\ub294 \ubcf4\uace0\uac00 \uc544\ub2c8\ub77c \uc7ac\uc0b0\uc758 \ubcf4\uc720 \uc0c1\ud669\uc744 \ubcf4\uace0\ud558\ub294 \uac83\uc774\ub77c\uace0 \ubcf4\uba74 \ub9de\ub2e4.
\n\uac1c\uc778\uc758 \uacbd\uc6b0 \ub9e4\ub144 4\uc6d4 15\uc77c, \ubc95\uc778\uc758 \uacbd\uc6b0 3\uc6d4 15\uc77c\uae4c\uc9c0 \uc81c\ucd9c\ud558\ub294 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc5d0 \ud574\uc678 \uae08\uc735 \uacc4\uc88c\uac00 \uc787\ub294\uc9c0 \uc5ec\ubd80\ub97c \ubc1d\ud788\uace0, \ub3d9 \uae08\uc735\uacc4\uc88c\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc774\uc790\ub098 \ubc30\ub2f9 \uc18c\ub4dd\uc744 \uc138\uae08\uacc4\uc0b0\uc5d0 \ud3ec\ud568 \uc2dc\ucf1c\uc57c\ud55c\ub2e4. \uc0c8\ub85c \uc2e0\uc124\ub41c \ud2b9\uc815 \ud574\uc678 \uae08\uc735\uc790\uc0b0\uc758 \ubcf4\uace0\ub294 2010\ub144 \ubc1c\ud6a8\ub41c \ud574\uc678 \uacc4\uc88c \ub0a9\uc138\uc758\ubb34 \uc774\ud589\ubc95 (Foreign Account Tax Compliance Act: FATCA)\uc5d0 \ub530\ub77c \ubbf8\uad6d \uc138\ubc95\uc0c1\uc758 \ubbf8\uad6d\uc778 \uc911 \ubc95\uc778\uc774 \uc544\ub2cc \uac1c\uc778(\uc989, \uc2dc\ubbfc\uad8c\uc790, \uc601\uc8fc\uad8c\uc790, \uac70\uc8fc \uc678\uad6d\uc778)\uc774 \uc815\ud574\uc9c4 \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\ub294 \u2018\ud2b9\uc815 \ud574\uc678 \uae08\uc735\uc790\uc0b0\u2019\uc744 \uc18c\uc720\ud55c \uacbd\uc6b0 \ub9e4\ub144 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc\uc5d0 \uc804\ub144\uc758 \u2018\ud2b9\uc815\ud574\uc678 \uae08\uc735\uc790\uc0b0\u2019\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c Form 8938 (statement of Specified Foreign Financial Assets)\uc744 \ud1b5\ud574 \ubcf4\uace0\ud558\ub294 \uac83\uc774\ub2e4.
\nForm 8938\uc5d0 \uc758\ud55c \ubcf4\uace0\uac00 \uc774\uc804\uc758 Form TD F 90-22.1\ubcf4\ub2e4 \uad11\ubc94\uc704\ud55c \ubcf4\uace0\ub97c \ud558\uac8c \ub418\ub294\ub370 \uc774\uc5d0\ub294 \uae08\uc735 \uacc4\uc88c\ub97c \ud1b5\ud574 \uad00\ub9ac\ub418\uc9c0\ub294 \uc54a\uc9c0\ub9cc \ud22c\uc790 \ubaa9\uc801\uc73c\ub85c \uc18c\uc720\ud55c, \ube44\ubbf8\uad6d\uc778(\uc678\uad6d \uac1c\uc778 \ubc0f \ubc95\uc778)\uc774 \ubc1c\ud589\ud55c \uc8fc\uc2dd\uacfc \ucc44\uad8c, \ud574\uc678 \ubc95\uc778\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \uad8c\ub9ac, \ubbf8\uad6d\uc778\uc774 \ubc1c\ud589\uc778 \ub610\ub294 \uc0c1\ub300\ubc29 (counterpart)\uc774 \uc544\ub2cc \uae08\uc735\uacc4\uc57d\uc774\ub098 \uae08\uc735\uc0c1\ud488\uc744 \ub9d0\ud55c\ub2e4. \ub530\ub77c\uc11c \uc740\ud589\uacc4\uc88c, \uc99d\uad8c\uacc4\uc88c, \uc8fc\uc2dd, \ucc44\uad8c, \ud569\uc790\ud68c\uc0ac\uc5d0 \ub300\ud55c \uad8c\ub9ac, \ud2b8\ub7ec\uc2a4\ud2b8, \uac01\uc885\uc758 \ud574\uc678 \ud30c\uc0dd\uc0c1\ud488\uc774 \ud2b9\uc815 \ud574\uc678 \uae08\uc735\uc7ac\uc0b0\uc5d0 \ud574\ub2f9\ud55c\ub2e4.
\n\ub610\ud55c \uae08\uc735\uc790\uc0b0\uc758 \ud3c9\uac00\uc561 \uc0b0\ucd9c\uc5d0 \uc8fc\uc758\ud558\uc5ec\uc57c\ud558\ub294\ub370 \uc608\ub97c\ub4e4\uc5b4, \uacf5\ub3d9 \uba85\uc758\uc758 \uae08\uc735 \uc790\uc0b0\uc744 \ubcf4\uc720\ud55c \ubd80\ubd80\uac00 \uac01\uac01 \ub2e8\ub3c5\uc73c\ub85c \uc138\ubb34\uc2e0\uace0\ub97c \ud560 \uacbd\uc6b0 \ub610\ub294 \ubc30\uc6b0\uc790 \uc678\uc758 \ub2e4\ub978 \uc0ac\ub78c\uacfc \uacf5\ub3d9 \uba85\uc758\ub85c \ud2b9\uc815 \ud574\uc678 \uae08\uc735\uc790\uc0b0\uc744 \ubcf4\uc720\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc18c\uc720\uad8c\uc758 \ube44\uc728\uacfc \uad00\uacc4\uc5c6\uc774 \uacf5\ub3d9\uba85\uc758\ub85c \uc18c\uc720\ud55c \uae08\uc735\uc790\uc0b0\uc758 \ud3c9\uac00\ucd1d\uc561\uc774 \uc2e0\uace0\ud55c\ub3c4\uc561 \uacc4\uc0b0\uc5d0 \uc774\uc6a9\ub418\uc5b4\uc57c\ud55c\ub2e4.
\n\ucd5c\uc900\uc21c CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

4\/19\/12 Column – Koreatown Daily 2011\ub144 \uac1c\uc778\uc138\uae08\ubcf4\uace0\ubd80\ud130 \uc0c8\ub86d\uac8c \uc2e0\uc124\ub41c \ubd80\ubd84 \uc911 \ud55c \uac00\uc9c0\uac00 \u2018\ud2b9\uc815\ud574\uc678 \uae08\uc735\uc790\uc0b0\u2019\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c Form 8938 (Statement of Specified Foreign Financial Assets)\uc744 \ud1b5\ud574 IRS\uc5d0 \ubcf4\uace0\ud558\ub294 \uac83\uc774\ub2e4. \ud63c\ub3c8\uc774 \uc624\ub294 \ubd80\ubd84\uc740 \uc9c0\ub09c \uba87 \ub144\uac04 \ud64d\ubcf4\uac00 \ub41c FBAR\uc5d0 \uc758\ud55c Form TD F 90-22.1\uacfc\uc758 \ucc28\uc774\uc774\ub2e4. \ud574\uc678 \uae08\uc735\uacc4\uc88c \ubcf4\uace0 \uc758\ubb34\ub77c \ud568\uc740 FBAR (Reports of Foreign Bank and […]<\/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-551","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\/551","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=551"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/551\/revisions"}],"predecessor-version":[{"id":552,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/551\/revisions\/552"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}