3\/8\/2012 Column – Koreatown Daily<\/p>\n

\uac1c\uc778 \uc138\uae08\ubcf4\uace0\uc5d0\uc11c \uc18c\ub4dd\uc138\ub294 \ubc8c\uc5b4\ub4e4\uc778 \uc18c\ub4dd\uc5d0\uc11c \uc77c\uc815\ubd80\ubd84 \uacf5\uc81c\ub97c \ud55c\ud6c4 \uacc4\uc0b0\ub418\ub294 \uacfc\uc138\ud45c\uc900\uc5d0 \ud574\ub2f9 \uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uc0b0\ucd9c\ub41c\ub2e4. \uc774\uc911 \uc77c\uc815\ubd80\ubd84\uc758 \uacf5\uc81c\ub97c \uc0b4\ud3b4\ubcf4\uba74 \uc5f0\ubc29 \uad6d\uc138\uccad\uc5d0\uc11c 2011\ub144 \uc2dc\uc900\uc73c\ub85c \ub0a9\uc138\uc790\uc758 \uc138\ubc95\uc0c1 \uc9c0\uc704\ubcc4\ub85c \ud45c\uc900 \uacf5\uc81c\ub77c\ud558\uc5ec \ub3c5\uc2e0\uc778 \uacbd\uc6b0 $5,800 \ub3c5\uc2e0\uc778 \uac00\uc7a5\uc758 \uacbd\uc6b0 $8,500 \uadf8\ub9ac\uace0 \ubd80\ubd80 \uacf5\ub3d9 \ubcf4\uace0\uc758 \uacbd\uc6b0 $11,600\uc744 \uae30\ubcf8\uc801\uc73c\ub85c \uacf5\uc81c\ud574\uc8fc\uace0\uc788\ub2e4.<\/p>\n

\uc989, \ub2e4\ub978 \uc18c\ub4dd\uc138\ubc95\uc0c1 \ube44\uc6a9\uc774 \uc5c6\ub354\ub77c\ub3c4 \uae30\ubcf8\uacf5\uc81c\ub97c \uc778\uc815\ud574\uc8fc\ub294\ub370 \uadf8 \ucde8\uc9c0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc900 \uae08\uc561\uae4c\uc9c0\ub294 \uc9c0\ucd9c\ud558\ub294\uac83\uc774 \uc778\uc815\ub41c\ub2e4\uace0 \uc5ec\uae30\uae30 \ub54c\ubb38\uc774\ub2e4. \ub0a9\uc138\uc790\ub294 \uc774\ub7f0 \uae30\ubcf8 \uacf5\uc81c\uc778 Standard Deduction\uacfc \uc2e4\uc81c \uc138\ubc95\uc0c1 \uc778\uc815\ub418\ub294 \ube44\uc6a9\uc744 \uacf5\uc81c \uae08\uc561\uc73c\ub85c \uc120\ud0dd\ud560\uc218\uc788\ub294\ub370 \uc774\ub7f0 \uacf5\uc81c \uc0ac\ud56d\uc744 \ud56d\ubaa9\ubcc4 \uacf5\uc81c (Itemized Deduction)\uc774\ub77c\uace0\ud55c\ub2e4.<\/p>\n

\ub9cc\uc57d \ub0a9\uc138\uc790\uac00 \uc9c0\ub09c \ud55c\ud574 \ub3d9\uc548 \uc9c0\ubd88\ud55c \uc758\ub8cc\ube44\uc6a9, \ubd80\ub3d9\uc0b0 \ubc0f \uc9c0\ubc29\uc815\ubd80 \uc138\uae08, \ubaa8\uae30\uc9c0 \uc774\uc790\ub97c \ud3ec\ud568\ud55c \uc774\uc790\ube44\uc6a9, \uc790\uc120\uae30\uae08, \uc7ac\ub09c \ubc0f \ub3c4\ub09c \uc190\uc2e4, \uadf8\ub9ac\uace0 \uae30\ud0c0 \ud56d\ubaa9 \uacf5\uc81c \ub4f1\uc758 \ubaa8\ub4e0 \ud56d\ubaa9\ub4e4\uc744 \ud569\ud55c \uae08\uc561\uc774 \ub0a9\uc138\uc790\uc758 \ud45c\uc900 \uacf5\uc81c\uc561\uc744 \ucd08\uacfc\ud560 \uc2dc \ud56d\ubaa9\ubcc4 \uacf5\uc81c\ub97c \uc120\ud0dd\ud558\uc5ec \ub354 \ud070 \ud658\uae09\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4. \ud558\uc9c0\ub9cc \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \ud56d\ubaa9 \uacf5\uc81c \uc0ac\ud56d\uc778 \uc7ac\uc0b0\uc138\ub098 \uc9d1 \ub2f4\ubcf4 \ub300\ucd9c \uc774\uc790 \uc678\uc5d0\ub3c4 \uadf8\ub0e5 \uc9c0\ub098\uce58\uac70\ub098 \uc78a\uae30 \uc26c\uc6b4 \uae30\ud0c0 \ud56d\ubaa9 \uacf5\uc81c \uc0ac\ud56d\ub4e4\uc774 \uc788\ub2e4.<\/p>\n

\uac00\uc7a5 \ub110\ub9ac \uc801\uc6a9\ub420 \uc218 \uc788\ub294 \uae30\ud0c0 \uacf5\uc81c \ud56d\ubaa9\uc73c\ub85c\ub294 \uace0\uc6a9\uc778\uc73c\ub85c \ud658\uae09 \ubc1b\uc9c0 \ubabb\ud55c \ube44\uc6a9 (Unreimbursed employee expenses)\uc774 \uc788\ub294\ub370 \uc774\ub294 \uc8fc\ub85c \uc5c5\ubb34\uc640 \uad00\ub828\ub41c \uc5ec\ud589(Job Travel), \uad50\ud1b5(Transportation), \uc811\ub300 (Meals or Entertainment), Union Dues, \uc5c5\ubb34\uc640 \uad00\ub828\ub41c \uad50\uc721(Job Education), \uc0c8 \uc9c1\uc5c5\uc744 \ucc3e\ub294 \ube44\uc6a9 \ub4f1\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n

\uc774\ub4e4 \ube44\uc6a9\uc758 \ud569\uacc4\uc561\uc740 \uc870\uc815 \ucd1d\uc18c\ub4dd\uc758 (AGI) 2%\ub97c \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc5d0 \ub300\ud558\uc5ec \ud56d\ubaa9\ubcc4 \uacf5\uc81c\uc5d0 \ud569\uc0b0\ub418\ub294\ub370, \ub2e4\uc74c 3\uac00\uc9c0 \uacbd\uc6b0\ub97c \ucda9\uc871\ud574\uc57c \uacf5\uc81c \uac00\ub2a5\ud558\ub2e4.<\/p>\n

\uccab\uc9f8, \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \uc9c0\ubd88\ub418\uac70\ub098 \ubc1c\uc0dd\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ub458\uc9f8, \uc138\uae08\ubcf4\uace0\uc790\uac00 \uace0\uc6a9\uc778\uc774\uc5b4\uc57c \ud558\uace0 \uc5c5\ubb34\uc0c1\uc73c\ub85c \uc778\ud574 \ubc1c\uc0dd\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc14b\uc9f8, \uc5c5\ubb34\uc0c1 \ubcf4\ud3b8\uc801\uc774\uace0 \ud544\uc218\uc801\uc778(Ordinary and Necessary) \ube44\uc6a9\uc774\uc5b4\uc57c \ud55c\ub2e4. \uc5c5\ubb34\uc640 \uad00\ub828\ub41c \uad50\uc721\ube44\uc6a9\uc740 \ub2e4\uc74c \ub450 \uac00\uc9c0 \ud14c\uc2a4\ud2b8 \uc911 \uc801\uc5b4\ub3c4 \ud558\ub098\ub97c \ucda9\uc871\ud560 \ub54c \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4. \uccab\uc9f8, \uc138\uae08\ubcf4\uace0\uc790\uc758 \ud604\uc7ac\uc5c5\ubb34\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \uae30\uc220\uc744 \uc720\uc9c0\ud558\uac70\ub098 \ud5a5\uc0c1\uc2dc\ud0ac \uacbd\uc6b0, \ub458\uc9f8, \uace0\uc6a9\uc790 \ub610\ub294 \ubc95\uc801\uc73c\ub85c \uc138\uae08\ubcf4\uace0\uc790\uc758 \uae09\ub8cc\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud574 \uc0ac\uc5c5\ubaa9\uc801\uc0c1 \uc694\uad6c\ub418\uc5c8\uc744 \uacbd\uc6b0\uc774\ub2e4. \uc0c8 \uc9c1\uc7a5\uc744 \uad6c\ud558\uae30 \uc704\ud558\uc5ec \uc9c0\ucd9c\ub41c \uace0\uc6a9 \uc54c\uc120\uc790 \ube44\uc6a9, \uc774\ub825\uc11c \uad00\ub828\ube44\uc6a9, \uad11\uace0\ube44\uc6a9, \uacbd\ub825\uc870\uc5b8\ube44\uc6a9, \uc2dd\uc0ac\uc640 \uc811\ub300\ube44\uc758 50% \uadf8\ub9ac\uace0 \uc77c\uc790\ub9ac \ucc3e\uae30 \uc704\ud558\uc5ec \uc9c1\uc811 \ub4e4\uc5b4\uac04 \uc5ec\ud589\uacfc \uad50\ud1b5\ube44 \ub4f1\ub3c4 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n

\uac2c\ube14\ub9c1 \uc190\uc2e4 (\uac2c\ube14\ub9c1 \uc18c\ub4dd\uae4c\uc9c0\ub9cc \uac00\ub2a5), \uc815\uc2e0\uc801 \uc721\uccb4\uc801 \uc7a5\uc560\ub97c \uc57c\uae30\ud55c \uc77c\uacfc \uad00\ub828\ub41c \ube44\uc6a9 \uadf8\ub9ac\uace0 \uc5f0\uae08\ud22c\uc790 \uc190\uc2e4(Unrecovered Investment in Annuity)\ub4f1\ub3c4 \ud56d\ubaa9 \uacf5\uc81c\uc2dc \uae30\ud0c0 \ube44\uc6a9\uc73c\ub85c \ubaa8\ub450 \uacf5\uc81c \ubc1b\uc744\uc218 \uc788\ub2e4. \uc54c\uba74\uc11c\ub3c4 \uc9c0\ub098\uce58\uae30 \uc26c\uc6b4 \uc0ac\ud56d\ub4e4\uc774\ub2e4. \ud3c9\uc18c\uc5d0 \uaf3c\uaf3c\ud788 \ucc59\uae30\ub294 \uc2b5\uad00\uc774 \uc911\uc694\ud558\ub2e4.<\/p>\n

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

3\/8\/2012 Column – Koreatown Daily \uac1c\uc778 \uc138\uae08\ubcf4\uace0\uc5d0\uc11c \uc18c\ub4dd\uc138\ub294 \ubc8c\uc5b4\ub4e4\uc778 \uc18c\ub4dd\uc5d0\uc11c \uc77c\uc815\ubd80\ubd84 \uacf5\uc81c\ub97c \ud55c\ud6c4 \uacc4\uc0b0\ub418\ub294 \uacfc\uc138\ud45c\uc900\uc5d0 \ud574\ub2f9 \uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uc0b0\ucd9c\ub41c\ub2e4. \uc774\uc911 \uc77c\uc815\ubd80\ubd84\uc758 \uacf5\uc81c\ub97c \uc0b4\ud3b4\ubcf4\uba74 \uc5f0\ubc29 \uad6d\uc138\uccad\uc5d0\uc11c 2011\ub144 \uc2dc\uc900\uc73c\ub85c \ub0a9\uc138\uc790\uc758 \uc138\ubc95\uc0c1 \uc9c0\uc704\ubcc4\ub85c \ud45c\uc900 \uacf5\uc81c\ub77c\ud558\uc5ec \ub3c5\uc2e0\uc778 \uacbd\uc6b0 $5,800 \ub3c5\uc2e0\uc778 \uac00\uc7a5\uc758 \uacbd\uc6b0 $8,500 \uadf8\ub9ac\uace0 \ubd80\ubd80 \uacf5\ub3d9 \ubcf4\uace0\uc758 \uacbd\uc6b0 $11,600\uc744 \uae30\ubcf8\uc801\uc73c\ub85c \uacf5\uc81c\ud574\uc8fc\uace0\uc788\ub2e4. \uc989, \ub2e4\ub978 \uc18c\ub4dd\uc138\ubc95\uc0c1 \ube44\uc6a9\uc774 \uc5c6\ub354\ub77c\ub3c4 \uae30\ubcf8\uacf5\uc81c\ub97c \uc778\uc815\ud574\uc8fc\ub294\ub370 \uadf8 […]<\/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-571","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\/571","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=571"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/571\/revisions"}],"predecessor-version":[{"id":572,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/571\/revisions\/572"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}