12\/01\/2011 Column – Koreatown Daily<\/p>\n

\uc138\uae08\ubcf4\uace0\ub294 \ud5cc\ubc95\uc5d0 \uaddc\uc815\ub41c \uad6d\ubbfc\uc758 \uc758\ubb34\uc774\ub2e4. \ub2e4\uc591\ud55c \ubbfc\uc871\uacfc \uc131\uaca9\uc758 \uc0ac\ub78c\ub4e4\uc774 \ubbf8\uad6d\uc5d0 \uc0b4\ub2e4\ubcf4\ub2c8 \uadfc\ubcf8\uc801\uc778 \uc138\ubc95\uc758 \ud14c\ub450\ub9ac \uc548\uc5d0\uc11c \uc138\uae08\ubcf4\uace0\ub97c \ud558\uac8c \ub418\uc9c0\ub9cc \uc138\ubc95 \uaddc\uc815\uc744 \ud574\uc11d\ud558\uae30\uc5d0 \ub530\ub77c \ubcf4\uace0\ub418\ub294 \uae08\uc561\uc740 \ucc28\uc774\ub97c \ubcf4\uc77c \uc218 \uc788\ub2e4.<\/p>\n

\uc774\ub807\ub4ef \uc138\uae08\ubcf4\uace0\uc11c\uc5d0\ub3c4 \ub0a9\uc138\uc790 \ud639\uc740 \uc791\uc131\uc744 \ub300\ud589\ud574\uc8fc\ub294 \uc0ac\ub78c\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \uacb0\uacfc\uac00 \ud2c0\ub824\uc9c8 \uc218 \uc788\ub294\ub370 \uc774 \uacb0\uacfc\ub97c \ub450\uace0 \ub0a9\uc138\uc790\ub4e4\uc740 \ub450\uace0\ub450\uace0 \uace0\ubbfc\uc744 \ud558\uac8c \ub41c\ub2e4. \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc138\uae08\uc774 \uc8fd\uc744 \ub54c\uae4c\uc9c0 \ud639\uc740 \uc8fd\uc740 \uc774\ud6c4\uae4c\uc9c0\ub3c4 \ucad2\uc544 \ub2e4\ub2cc\ub2e4\ub294 \uc6b0\uc2a4\uac2f\uc18c\ub9ac\uac00 \uc788\ub2e4. \uacfc\uc5f0 \uadf8\ub7f4\uae4c? \uadf8\uac83\uc740 \uc0c1\ud669\uc5d0 \ub530\ub77c \uadf8 \uacb0\uacfc\ub97c \ub2ec\ub9ac\ud55c\ub2e4.<\/p>\n

\ub300\ubd80\ubd84 \uc138\uae08\uc740 \uc774\uc775(Taxable Income)\uc5d0 \ub300\ud558\uc5ec \ubd80\uacfc\ub41c\ub2e4. \uc989, \uc138\ubc95\uc0c1 \uc774\uc775\uc774 \uc5c6\ub2e4\uba74 \uc138\uae08\uc740 \ub0bc \ud544\uc694\uac00 \uc5c6\ub294 \uac83\uc774\ub2e4. \ubb38\uc81c\ub294 \uc138\uae08\uc758 \uc885\ub958\uac00 \ub9ce\ub2e4\ubcf4\ub2c8 \uacfc\uc5f0 \ub0b4\uac00 \uc5b4\ub5a4 \uc138\uae08\uc744 \ub0b4\uace0 \uc788\uc73c\uba70 \uc5b4\ub5a4 \uc138\uae08\uc744 \uc548\ub0b4\uace0 \uc788\ub294\uc9c0 \uad6c\ubd84\uc774 \uc548 \ub41c\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n

\uc774 \ubd80\ubd84\uc5d0 \uc788\uc5b4\uc11c\ub294 \ub0a9\uc138\uc790\ub4e4\uc774 \ubcf8\uc778\uc774 \ub0b4\uace0 \uc788\ub294 \uc138\uae08\uc5d0 \ub300\ud558\uc5ec\ub294 \uae30\ubcf8\uc801\uc778 \uc9c0\uc2dd\uc744 \uac00\uc9c0\uace0 \uc788\uc5b4\uc57c \uc808\uc138\ub97c \ud560 \uc218 \uc788\uaca0\ub2e4. \uadfc\ub85c\uc18c\ub4dd(Earned Income)\uc774\uc788\ub294 \ub0a9\uc138\uc790\uc758 \uac00\uc7a5 \ud070 \uc624\ud574\ub294 \uc0ac\ud68c\ubcf4\uc7a5\uc138 (Social Security Tax)\uc640 \uc758\ub8cc\ubcf4\ud5d8\uc138 (Medicare Tax)\uc778\ub370 \uc774\ub294 \uc138\uae08\uc774\ub77c\uace0 \uc778\uc2dd\ud558\uae30\ubcf4\ub2e4\ub294 \uc740\ud1f4 \ud6c4 \uc5f0\uae08\uc774\ub77c\uace0 \uc0dd\uac01\ud558\uc5ec\uc57c\ud558\uba70 \ub2e8\uc9c0 \ub098\ub77c\uc5d0\uc11c \uac15\uc81c\ud558\uace0 \uc788\ub2e4\ub294\ub370\uc11c \uc138\uae08\uc73c\ub85c \uc624\uc778\uc744 \ubc1b\ub294\ub2e4.<\/p>\n

\ub610 \ud55c \uac00\uc9c0\uc758 \uc624\ud574\ub294 \uad6d\uc138\uccad\uc774 \ub0a9\uc138\uc790\uac00 \ubcf4\uace0\ud55c \uc138\uae08\ubcf4\uace0\uc5d0 \uc2e4\uc218\uac00 \uc788\uc5c8\uc744 \uacbd\uc6b0 \uc5b8\uc81c\uae4c\uc9c0 \uadf8 \uc2e4\uc218\uc5d0 \ub300\ud558\uc5ec \ucc45\uc784\uc744 \ucd94\uad81\ud558\uace0 \uc9d5\uc218\ub97c \ud558\ub0d0\ub294 \uac83\uc778\ub370 \uaddc\uc815\uc744 \uc0b4\ud3b4\ubcf4\uba74 \uc18c\uba78\uc2dc\ud6a8 (Statutes of Limitation)\ub294 \ub2e4\uc74c\uc758 \ub450 \uac00\uc9c0\ub85c \ub098\ub204\uc5b4\uc9c0\ub294\ub370 \uc138\uae08\ubcf4\uace0\uc11c\uc5d0 \ub300\ud55c \uac10\uc0ac\uc758 \uc18c\uba78\uc2dc\ud6a8\ub294 3\ub144\uc774\uba70 \uc138\uae08 \uc9d5\uc218\uc5d0 \ub300\ud55c \uc18c\uba78\uc2dc\ud6a8\ub294 10\ub144\uc774\ub2e4.<\/p>\n

\ubb3c\ub860 \uc774\ub294 \uc5f0\ubc29\uc815\ubd80\uc5d0 \ub300\ud55c \uac83\uc774\uba70 \uc8fc\uc815\ubd80\uc5d0\uc11c \uaddc\uc815\ud55c \uc18c\uba78\uc2dc\ud6a8\ub294 \uc8fc\ub9c8\ub2e4 \ub2e4\ub978\ub370 \uce98\ub9ac\ud3ec\ub2c8\uc544\uc758 \uacbd\uc6b0\uc5d0\ub294 \uc18c\uba78\uc2dc\ud6a8\uac00 \uc5c6\uc774 \uc5b8\uc81c\ub4e0 \ubb38\uc81c\uac00 \ubc1c\uacac\ub418\uba74 \uc870\uc0ac\ub97c \ubc1b\uace0 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc5ec\uc57c\ud55c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 \uc18c\ub9e4\uc5c5\uc744 \ud558\ub358 \ub0a9\uc138\uc790\uac00 20\ub144 \uc804\uc5d0 \uc2e4\uc218\ub85c \ubcf4\uace0\ud558\uc9c0 \uc54a\uc740 \uc138\uc77c\uc988\ud14d\uc2a4\uac00 \uad00\ud560 \uc8fc\uad00\uccad\uc778 \uc870\uc138\ud615\ud3c9\uad6d\uc5d0 \uc5b4\ub5a4 \uc774\uc720\ub85c\ub4e0 \uc801\ubc1c\ub418\uba74 \uc138\uc77c\uc988\ud14d\uc2a4\ub294 \ubb3c\ub860 \uc774\ub824\ub2c8\uc640 \uac19\uc740 \uc8fc\uc18c\ub4dd\uc138\ub97c \uad00\ud560\ud558\ub294 Franchise Tax Board\uc5d0\ub3c4 \ubcf4\uace0\uac00 \ub418\uc5b4 \uc18c\ub4dd\uc138\ub97c \ubd80\uacfc \ubc1b\uc744 \uc218\ub3c4 \uc788\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n

\uc18c\uba78\uc2dc\ud6a8\ub97c \uacc4\uc0b0\ud558\ub294 \ub370 \uc788\uc5b4\uc11c \uae30\uc900\uc774 \ub418\ub294 \uc2dc\uc791\uc77c\uc740 \ud574\ub2f9 \uc138\uae08\ubcf4\uace0\uae30\uac04\uc758 \uc2dc\uc791\uc77c\uc774\ub098 \ub9d0\uc77c\uc744 \uc758\ubbf8\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc138\uae08\ubcf4\uace0\ub97c \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ud55c Filing Date\ub97c \uae30\uc900\uc73c\ub85c \ud55c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 2006\ub144\uc758 \uc138\uae08\ubcf4\uace0\ub97c \uae30\ud55c\uc744 \ub118\uaca8 2008\ub144 12\uc6d4 1\uc77c\uc5d0 \ub9c8\ucce4\uace0 \uc774 \ubcf4\uace0\uc11c\uc5d0 \uc2e4\uc218\uac00 \uc788\uc5c8\ub2e4\uba74 3\ub144\uc774 \ub418\ub294 \uc624\ub298\uae4c\uc9c0 \uad6d\uc138\uccad\uc758 \uac10\uc0ac\uc870\uc0ac \ud1b5\ubcf4\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n

\uc989, 3\ub144\uc774\ub77c\ub294 \uac83\uc774 \ubb38\uc81c\uac00 \ub418\ub294 \ubcf4\uace0\uc5f0\ub3c4\ub97c \uc9c0\uce6d\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uadf8 \uae30\uac04\uc758 \uc138\uae08\ubcf4\uace0\ub97c \uc5b8\uc81c \ub9c8\ucce4\ub290\ub0d0\ub97c \uae30\uc900\uc73c\ub85c \ud55c\ub2e4\ub294 \uac83\uc774\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub7f0 \uc2e4\uc218\uc758 \uc815\ub3c4\uac00 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub41c \ucd1d\uc18c\ub4dd\uae08\uc561\uc758 25%\ub97c \ub118\ub294 \uc2e4\uc218\ub77c\uba74 \uc18c\uba78\uc2dc\ud6a8\ub294 6\ub144\uc73c\ub85c \ub298\uc5b4\ub098\uba70 \ud0c8\uc138\ub97c \ubaa9\uc801\uc73c\ub85c \uc758\ub3c4\uc801\uc778 \uc0ac\uae30\uc758 \ubaa9\uc801\uc73c\ub85c \uc138\uae08\ubcf4\uace0\ub97c \ud558\uc600\ub2e4\uba74 \uc18c\uba78\uc2dc\ud6a8\ub294 \uc5c6\uac8c \ub41c\ub2e4.<\/p>\n

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

12\/01\/2011 Column – Koreatown Daily \uc138\uae08\ubcf4\uace0\ub294 \ud5cc\ubc95\uc5d0 \uaddc\uc815\ub41c \uad6d\ubbfc\uc758 \uc758\ubb34\uc774\ub2e4. \ub2e4\uc591\ud55c \ubbfc\uc871\uacfc \uc131\uaca9\uc758 \uc0ac\ub78c\ub4e4\uc774 \ubbf8\uad6d\uc5d0 \uc0b4\ub2e4\ubcf4\ub2c8 \uadfc\ubcf8\uc801\uc778 \uc138\ubc95\uc758 \ud14c\ub450\ub9ac \uc548\uc5d0\uc11c \uc138\uae08\ubcf4\uace0\ub97c \ud558\uac8c \ub418\uc9c0\ub9cc \uc138\ubc95 \uaddc\uc815\uc744 \ud574\uc11d\ud558\uae30\uc5d0 \ub530\ub77c \ubcf4\uace0\ub418\ub294 \uae08\uc561\uc740 \ucc28\uc774\ub97c \ubcf4\uc77c \uc218 \uc788\ub2e4. \uc774\ub807\ub4ef \uc138\uae08\ubcf4\uace0\uc11c\uc5d0\ub3c4 \ub0a9\uc138\uc790 \ud639\uc740 \uc791\uc131\uc744 \ub300\ud589\ud574\uc8fc\ub294 \uc0ac\ub78c\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \uacb0\uacfc\uac00 \ud2c0\ub824\uc9c8 \uc218 \uc788\ub294\ub370 \uc774 \uacb0\uacfc\ub97c \ub450\uace0 \ub0a9\uc138\uc790\ub4e4\uc740 \ub450\uace0\ub450\uace0 \uace0\ubbfc\uc744 \ud558\uac8c \ub41c\ub2e4. \ubbf8\uad6d\uc5d0\uc11c\ub294 […]<\/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-610","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\/610","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=610"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/610\/revisions"}],"predecessor-version":[{"id":611,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/610\/revisions\/611"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}