2\/16\/2012 Column – Koreatown Daily<\/p>\n

Home Office \uacf5\uc81c\ub97c \uc704\ud55c IRS\uc758 \ubcf4\uace0 \uc694\uad6c\uc0ac\ud56d\uc740 \uc0ac\uc5c5\uccb4\uc758 \uc885\ub958\uc5d0 \ub530\ub77c \ub2e4\ub974\ub2e4.
\n\uccab\uc9f8, \uac1c\uc778 \uc0ac\uc5c5(Sole Proprietors)\uc778 \uacbd\uc6b0\ub294 \uac1c\uc778 \uc138\uae08\ubcf4\uace0 \uc2a4\ucf00\uc974 C\uc5d0\uc11c \uacf5\uc81c\ud560\uc218 \uc788\ub294\ub370 \ub2e4\ub978 \uacf5\uc81c\ud56d\ubaa9\uacfc\ub294 \ub2ec\ub9ac \ud2b9\ubcc4\ud55c \uc591\uc2dd 8829 (Expenses for Business Use of Your Home)\uc744 \ud1b5\ud558\uc5ec \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. \uc774 \uc591\uc2dd\uc740 \ub2f9\ud574\ub144\ub3c4\uc5d0 \uc774\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc544 Home Office\uad00\ub828 \ube44\uc6a9\uc744 \uacf5\uc81c\ud560 \uc218 \uc5c6\ub354\ub77c\ub3c4 \uadf8\uc591\uc2dd\uc73c\ub85c \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. \uc774 \uc591\uc2dd\uc744 \ubcf4\uace0\ud568\uc73c\ub85c\uc368 \uc774\uc775\uc774 \ubc1c\uc0dd\ud558\ub294 \ubbf8\ub798\uc5d0 \ube44\uc6a9\uc73c\ub85c \uacf5\uc81c \ubc1b\uc744\uc218 \uc788\ub2e4.<\/p>\n

\ub458\uc9f8\ub85c LLC \ub098 \ud30c\ud2b8\ub108\uc27d\uc73c\ub85c \uc0ac\uc5c5\uccb4\ub97c \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc591\uc2dd 8829\ub97c \ubcf4\uace0\ud560 \ud544\uc694\uac00 \uc5c6\ub2e4. \ub300\uc2e0\ud658\uae09\ubc1b\uc9c0 \ubabb\ud55c Home Office \ube44\uc6a9\uc744 IRS \uc2a4\ucf00\uc974 E(PART II)\uc5d0\uc11c \uacf5\uc81c\ud558\uace0 \uac1c\uc778\uc138\uae08\ubcf4\uace0\uc11c\uc5d0 \ucca8\ubd80\ud574\uc57c \ud55c\ub2e4. \ud30c\ud2b8\ub108\uc27d\uc774\ub098 LLC\uc5d0\uc11c \ud658\uae09\ud574\uc900 Home Office \ube44\uc6a9\uc740 \ud30c\ud2b8\ub108\uc27d \ub610\ub294 LLC \uc138\uae08\ubcf4\uace0\uc5d0 \ubc18\uc601\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

\ub9c8\uc9c0\ub9c9\uc73c\ub85c \ud68c\uc0ac\uc758 \uc885\uc5c5\uc6d0\uc77c \uacbd\uc6b0 \ud658\uae09\ubc1b\uc9c0 \ubabb\ud55c Home Office \uacbd\ube44\ub97c \uac1c\uc778\uc138\uae08\ubcf4\uace0 \uc591\uc2dd 1040 \uc2a4\ucf00\uc974 A\uc5d0 \uc885\uc5c5\uc6d0 \ube44\uc988\ub2c8\uc2a4 \uacbd\ube44\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub2e4. \uc591\uc2dd 8829\ub97c \ucca8\ubd80\ud560 \ud544\uc694\ub294 \uc5c6\uc73c\ub098 AGI(\uc870\uc815\uc18c\ub4dd)\uc758 2%\ub97c \ub118\ub294 \uae08\uc561\uc744 \uacf5\uc81c\ubc1b\uc744\uc218 \uc788\ub2e4. \ub9cc\uc57d \uace0\uc6a9\uc8fc\uac00 \ube44\uc6a9\uc758 \uc77c\ubd80\ub9cc \ud658\uae09\ud574 \uc8fc\uc5c8\uc744 \uacbd\uc6b0\uc5d0\ub294 \uc591\uc2dd 2106(Employee Business Expenses)\uc744 \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.
\n\uace0\uc6a9\uc8fc \uc989 \ud68c\uc0ac\uac00 \ud658\uae09\ud574 \uc8fc\uc5c8\uc744 \uacbd\uc6b0\uc5d0\ub294 \ud68c\uc0ac\uc138\uae08\ubcf4\uace0\uc5d0 \ubcf4\uace0\ub97c \ud574\uc57c \ud558\uace0 S \ud68c\uc0ac\uc778 \uacbd\uc6b0\uc5d0\ub294 \uc8fc\uc8fc\ubcc4\ub85c \uac1c\uc778\uc138\uae08\ubcf4\uace0\uc5d0 \ubc18\uc601\ub418\uc5b4\uc57c \ud55c\ub2e4. \ub9cc\uc57d C \ud68c\uc0ac\ub77c\uba74 \uacf5\uc81c\uac00\ub2a5\ud55c \ube44\uc6a9\uc5d0 \uac1c\uc778\uc801\uc778 \ube44\uc6a9\uc740 \uacf5\uc81c\uac00 \ubd88\uac00\ub2a5\ud558\ub2e4.<\/p>\n

\ub9cc\uc57d \ub80c\ud2b8\ub97c \ud558\uace0 Home Office\ube44\uc6a9\uc744 \uacf5\uc81c\ud558\ub824\uace0 \ud560\ub54c \ub9e4\ub144 IRS \uc591\uc2dd 1099-MISC\ub97c \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. Home Office\uc5d0 \ud574\ub2f9\ud558\ub294 \uc784\ub300\ube44\uc6a9\uc744 \ubcf4\uace0\ud574\uc57c\ud55c\ub2e4.
\n\uc608\ub97c \ub4e4\uc5b4 John\uc740 \uc9d1\uc744 \ub80c\ud2b8\ud558\uace0 \uc788\uace0 Home Office \uacf5\uc81c\ub97c \ud558\uace0 \uc788\ub2e4. \uc77c\ub144\uc5d0 \ub80c\ud2b8\ube44\ub85c $12,000\uc744 \uc9c0\ucd9c\ud558\uace0 \uc9d1\uc758 25%\ub97c Home Office \ub85c \uc0ac\uc6a9\ud558\uace0 \uc788\ub2e4. Tom\uc740 \uc591\uc2dd 1099\ub97c \ubcf4\uace0\ud574\uc57c \ud558\uace0 $3,000\uc744 \ub80c\ud2b8\ube44\uc6a9\uc73c\ub85c \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n

Form 1099-MISC \uc758 3\uac1c\uc758 \uc0ac\ubcf8\uc744 \ud544\uc694\ub85c \ud558\ub294\ub370 \ud558\ub098\ub294 2\uc6d4 28\uc77c \uae4c\uc9c0 IRS\uc5d0 \ubcf4\uace0\ud574\uc57c \ud558\uace0 \ub450\ubc88\uc9f8\ub294 1\uc6d431\uc77c \uae4c\uc9c0 \uc9d1\uc8fc\uc778\uc5d0\uac8c \ubcf4\ub0b4\uc57c \ud558\uace0 \uc138\ubc88\uc9f8\ub294 \uc8fc\uc815\ubd80\uac00 \uc18c\ub4dd\uc138\ub97c \ubd80\uacfc\ud558\uba74 \uc8fc\uc815\ubd80\uc5d0\ub3c4 \ubcf4\ub0b4\uc57c \ud55c\ub2e4.<\/p>\n

\uc9d1\uc8fc\uc778\uc740 Form 1099-MISC\ub97c \ub2f9\uc2e0\uc73c\ub85c \ubd80\ud130 \ubc1b\ub294\uac83\uc744 \ub2ec\uac11\uc9c0 \uc54a\uac8c \uc5ec\uae38\uc218\ub3c4 \uc788\uc9c0\ub9cc IRS \uac10\uc0ac\ub97c \ubc1b\ub2e4\uac00 Home Office \uacf5\uc81c\uc5d0 \uad00\ud558\uc5ec \uc758\ubb38\uc2dc \ud55c\ub2e4\uba74 \uc591\uc2dd 1099-MISC\uc758 \ubc1c\ud589\uc740 \uc808\ub300\uc801\uc73c\ub85c \ub3c4\uc6c0\uc774 \ub420\uac83\uc774\ub2e4. \ub9cc\uc57d \uc9d1\uc8fc\uc778\uc774 \ud68c\uc0ac\uc774\uba74 Form1099\uc744 \ubcf4\ub0bc \ud544\uc694\uac00 \uc5c6\uace0 \uc77c\ub144\uc5d0 \ub80c\ud0c8\ud398\uc774\uba3c\ud2b8\uac00 $600\ubbf8\ub9cc\uc774\uba74 \ubcf4\uace0\ud560 \ud544\uc694\uac00 \uc5c6\ub2e4.<\/p>\n

IRS\uac00 \uac10\uc0ac\ud558\ub294 \ub3d9\uc548Home Office \uacf5\uc81c\uc5d0 \ub300\ud558\uc5ec \uc758\ubb38\uc2dc \ud560\ub54c \ub2e4\uc74c \ub450 \uc0ac\ud56d\uc744 \uc785\uc99d\ud574\uc57c \ud55c\ub2e4.
\n\uccab\uc9f8 \uadf8 \uacf5\uc81c\uac00 \uc801\uc808\ud55c\uac00 \ud558\uace0 \ub458\uc9f8\ub294 Home Office \ube44\uc6a9\uc758 \uae08\uc561\uc774 \uc815\ud655\ud558\uac8c \ubcf4\uace0 \ub410\ub290\ub0d0 \uc774\ub2e4.
\n\uc774 \ub450\uac00\uc9c0 \uc694\uac74\uc774 \ucda9\uc871\ub418\uba74 \uc815\ub2f9\ud558\uac8c \uacf5\uc81c\ud560\uc218 \uc788\ub2e4.<\/p>\n

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

2\/16\/2012 Column – Koreatown Daily Home Office \uacf5\uc81c\ub97c \uc704\ud55c IRS\uc758 \ubcf4\uace0 \uc694\uad6c\uc0ac\ud56d\uc740 \uc0ac\uc5c5\uccb4\uc758 \uc885\ub958\uc5d0 \ub530\ub77c \ub2e4\ub974\ub2e4. \uccab\uc9f8, \uac1c\uc778 \uc0ac\uc5c5(Sole Proprietors)\uc778 \uacbd\uc6b0\ub294 \uac1c\uc778 \uc138\uae08\ubcf4\uace0 \uc2a4\ucf00\uc974 C\uc5d0\uc11c \uacf5\uc81c\ud560\uc218 \uc788\ub294\ub370 \ub2e4\ub978 \uacf5\uc81c\ud56d\ubaa9\uacfc\ub294 \ub2ec\ub9ac \ud2b9\ubcc4\ud55c \uc591\uc2dd 8829 (Expenses for Business Use of Your Home)\uc744 \ud1b5\ud558\uc5ec \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4. \uc774 \uc591\uc2dd\uc740 \ub2f9\ud574\ub144\ub3c4\uc5d0 \uc774\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc544 Home Office\uad00\ub828 \ube44\uc6a9\uc744 \uacf5\uc81c\ud560 \uc218 \uc5c6\ub354\ub77c\ub3c4 […]<\/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-575","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\/575","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=575"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/575\/revisions"}],"predecessor-version":[{"id":576,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/575\/revisions\/576"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}