7\/21\/2011 Column – Korea Daily<\/p>\n

\uc9d1\uc744 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ub0a9\uc138\uc790\ub4e4\uc740 \uc9d1\uc744 \uc18c\uc720\ud558\uace0 \uc788\uc9c0 \uc54a\uc740 \ub0a9\uc138\uc790\ub4e4\ubcf4\ub2e4 \ub300\uccb4\ub85c \uc138\ubc95\uc0c1 \ud070 \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\ub2e4.<\/p>\n

\ud22c\uc790\ubaa9\uc801\uc73c\ub85c \uad6c\uc785\ud55c \uc8fc\ud0dd\uc774 \uc5ec\ub7ec \uac00\uad6c \uc788\ub2e4\uba74 \uc8fc\uac70\uc8fc\uc9c0\ub85c \uc0b4\uace0 \uc788\ub294 \uc8fc\ud0dd\uc744 \ud3ec\ud568\ud558\uc5ec 2\uac00\uad6c\uae4c\uc9c0\ub294 \uc138\uae08\ubcf4\uace0\uc5d0\uc11c Itemized Deduction (\ud56d\ubaa9\ubcc4 \uacf5\uc81c)\uc744 \ud1b5\ud558\uc5ec \uc8fc\ud0dd \uc735\uc790\uae08\uc5d0 \ub300\ud55c \uc774\uc790\uc640 \ub0a9\ubd80\ud55c \uc7ac\uc0b0\uc138\uc5d0 \ub300\ud558\uc5ec \uacf5\uc81c\ud61c\ud0dd\uc744 \ubc1b\uc744\uc218 \uc788\ub2e4.<\/p>\n

\uadf8\ub9ac\uace0, \uc18c\uc720\ud55c \uc9d1\uc744 \ucc98\ubd84\ud560 \uacbd\uc6b0 \uc0dd\uae30\ub294 \uc591\ub3c4\ucc28\uc775 \uc911 \ub9ce\uc740 \ubd80\ubd84\uc5d0 \ub300\ud574 \uc18c\ub4dd\uc138 \uac10\uba74\ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\ub294\ub370, \uc774\ub7ec\ud55c \uc18c\ub4dd\uc138 \uac10\uba74\ud61c\ud0dd\uc740 \uc8fc\uac70\uc8fc\uc9c0\uc5d0 \ub300\ud574\uc11c\ub9cc \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n

\uac74\uac15\uc0c1\uc758 \uc774\uc720, \ubcc4\uac70\ub098 \uc774\ud63c\ub4f1\uc758 \ubc95\uc801\uc778 \uc774\uc720, \uc544\uc774\uc758 \ud559\uad50 \ubb38\uc81c\ub85c \uc5f0\uc911\uc5d0 \ud0c0\uc8fc\ub85c \uc774\uc0ac\ub97c \ud574\uc57c\ud558\ub294 \uacbd\uc6b0, \ub610\ub294 \ubd80\ubd80\uac00 \ub530\ub85c \ub5a8\uc5b4\uc838\uc11c \uac01\uac01 \ub2e4\ub978 \uc8fc\uc5d0\uc11c \uc9c1\uc7a5\uc0dd\ud65c\uc744 \ud558\uac70\ub098 \uc0ac\uc5c5\uc744 \ud558\ub294 \uacbd\uc6b0\uc5d0 \ub9ce\uc740 \ub0a9\uc138\uc790\ub4e4\uc774 \uc8fc\uac70\uc8fc\uc9c0\ub97c \uc5b4\ub514\ub85c \uc815\ud558\ub294\uc9c0\uc5d0 \ub530\ub77c \ub0a9\ubd80\ud574\uc57c\ud560 \uc138\uae08\uc5d0 \ud070 \ucc28\uc774\uac00 \uc788\uc74c\uc744 \ubc1c\uacac\ud558\uace0 \ub180\ub77c\ub294 \uacbd\uc6b0\uac00 \uc885\uc885 \uc788\ub2e4.<\/p>\n

\uadf8\ub807\ub2e4\uba74 \uc5ec\uae30\uc11c \ub9d0\ud558\ub294 \uc8fc\uac70\uc8fc\uc9c0\ub780 \ubb34\uc5c7\uc778\uac00? \ub180\ub77c\uc6b4 \uc0ac\uc2e4\uc740, \uc138\ubc95\uc0c1 \uc815\ud655\ud55c \uc8fc\uac70\uc8fc\uc9c0(Primary residence)\uc5d0 \ub300\ud55c \uc815\uc758\uac00 \uc5c6\ub2e4\ub294 \uac83\uc774\ub2e4. \uc5f0\ubc29\uad6d\uc138\uccad\uc5d0 \ub530\ub974\uba74 \uc8fc\uac70\uc8fc\uc9c0\ub780 \u201c\ub0a9\uc138\uc790\uac00 \uc77c\ubc18\uc801\uc73c\ub85c \ub300\ubd80\ubd84\uc758 \uc2dc\uac04(a larger percentage of time)\uc744 \ubcf4\ub0b8 \uc8fc\uac70\uc9c0\ub97c \uc758\ubbf8\ud55c\ub2e4.<\/p>\n

\ub0a9\uc138\uc790\ub294 \uc138\ubc95\uc0c1 \uc8fc\uc5b4\uc9c4 \ud55c \uc2dc\uc810\uc5d0 \ub2e8 \ud558\ub098\uc758 \uc8fc\uac70\uc8fc\uc9c0\ub9cc\uc744 \uc9c0\uc815\ud560 \uc218 \uc788\ub2e4.\u201d\ub77c\uace0 \ub418\uc5b4\uc788\ub2e4. \uc774\uc804 \ubc95\uc6d0\ud310\uacb0\uc5d0\uc11c\ub3c4 \uc8fc\uac70\uc8fc\uc9c0\uc5d0 \ub300\ud55c \uc815\uc758\uac00 \ub0b4\ub824\uc9c4 \uc801\uc774 \uc788\uc5c8\uc9c0\ub9cc, \uc774\ub54c\uc5d0\ub3c4 \ubc95\uc6d0\uc5d0\uc11c\ub294 \ub2e8\uc9c0 \u201c\ubc95\uc6d0\uc5d0 \uc81c\ucd9c\ub41c \uc5ec\ub7ec \uac00\uc9c0 \uc815\ud669\uc5d0 \ub530\ub77c, \uc774\ub7ec\ud55c \uc0ac\uc2e4\uc744 \uadfc\uac70\ub85c \ubc95\uc6d0\uc758 \uacb0\uc815\uc774 \ub0b4\ub824\uc84c\uc2b5\ub2c8\ub2e4.\u201d\ub77c\uace0\ub9cc \ubc1c\ud45c\ud558\uc600\ub2e4.<\/p>\n

\ub9cc\uc57d \ub0a9\uc138\uc790\uac00 \uac19\uc740 \uc9d1\uc5d0\uc11c \uc5ec\ub7ec \ud574 \ub3d9\uc548 \uc0b4\uc544\uc654\ub2e4\uba74 \uadf8 \uc9d1\uc740 \uba85\ud655\ud788 \ub0a9\uc138\uc790\uc758 \uc8fc\uac70\uc8fc\uc9c0\uac00 \ub420 \uac83\uc774\ub2e4.<\/p>\n

\uadf8\ub7ec\ub098, \ub9cc\uc57d \ub0a9\uc138\uc790\uac00 \uac11\uc790\uae30 \uc774\uc0ac\ub97c \uac00\uc57c \ud560 \uc0c1\ud669\uc774\uace0 \uc0b4\uace0 \uc788\ub358 \uc9d1\uc744 \uc7a0\uc2dc \uc784\ub300\ub97c \uc8fc\uc5c8\ub2e4\uba74, \ub0a9\uc138\uc790\uac00 \ucd9c\uc7a5\uc774 \uc7a6\uc544\uc11c \uc77c\ub144 \uc911 \ub300\ubd80\ubd84\uc744 \ub2e4\ub978 \uacf3\uc5d0\uc11c \uc9c0\ub0b4\uace0 \uc7a0\uc2dc \ub3d9\uc548\ub9cc \ub54c\ub54c\ub85c \uba38\ubb34\ub294 \uc9d1\uc774\ub77c\uba74, \uac74\uac15\uc0c1\uc758 \uc774\uc720\ub85c \ub0a9\uc138\uc790\uac00 \uc77c\ub144 \uc911 6\uac1c\uc6d4\uc740 California\uc5d0 \uc788\ub294 \uc9d1\uc5d0\uc11c \ub098\uba38\uc9c0 6\uac1c\uc6d4\uc740 Florida\uc5d0 \uc788\ub294 \uc9d1\uc5d0\uc11c \uc0dd\ud65c\ud558\uc600\ub2e4\uba74, \ub610\ub294 \ub0a9\uc138\uc790\uac00 \uc77c\ubc18\uc801\uc778 \uc8fc\ud0dd\uc774 \uc544\ub2cc \ubd80\uc5cc, \uce68\uc2e4, \uadf8\ub9ac\uace0 \ud654\uc7a5\uc2e4\uc774 \ub538\ub9b0mobile home(\uc774\ub3d9\uc8fc\ud0dd) \ub610\ub294 boat\uc5d0\uc11c \uc0b4\uace0 \uc788\ub2e4\uba74 \ubb34\uc5c7\uc744 \uc8fc\uac70\uc8fc\uc9c0\ub85c \uc815\ud574\uc57c \ud560\uae4c?<\/p>\n

\uc5f0\ubc29\uad6d\uc138\uccad\uc774\ub098 \ubc95\uc6d0\uc5d0\uc11c \uc8fc\uac70\uc8fc\uc9c0\uc784\uc744 \uacb0\uc815\ud558\ub294 \uadfc\uac70\ub85c \uc911\uc694\ud558\uac8c \uc0dd\uac01\ud558\ub294 \uc694\uc18c\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

1) \ub0a9\uc138\uc790\uac00 \uc5b4\ub514\uc5d0 \uc8fc\uc815\ubd80\uc138\uae08\uacfc \uc9c0\ubc29\uc138\ub97c \ub0a9\ubd80 \ud558\uc600\ub294\uc9c0
\n2) \uc120\uac70\uad8c\uc774 \uc788\ub294 \ub0a9\uc138\uc790\ub77c\uba74 \uc5b4\ub514\uc5d0\uc11c \ud22c\ud45c\ub97c \ud558\uc600\ub294\uc9c0
\n3) \uc6b4\uc804\uba74\ud5c8\uc99d\uc5d0 \uc788\ub294 \uc8fc\uc18c\uac00 \uc5b4\ub514\ub85c \ub418\uc5b4\uc788\ub294\uc9c0
\n4) \ub0a9\uc138\uc790\uac00 \uc6b0\ud3b8\ubb3c\uc744 \ubc1b\uc744\uc218 \uc788\ub294 \uc8fc\uc18c\uac00 \uc5b4\ub514\uc778\uc9c0
\n5) \ub0a9\uc138\uc790\uac00 \uc8fc\ub85c \uac70\ub798\ud558\ub294 \uc740\ud589\uc774 \uc5b4\ub514\uc5d0 \uc18c\uc7ac\ud574 \uc788\ub294\uc9c0
\n6) \ub0a9\uc138\uc790\uac00 \uac00\uc9c0\uace0 \uc788\ub294 \uac1c\uc778\uc801\uc778 \uba64\ubc84\uc27d\uc774\ub098 \ub2e4\ub2c8\uace0 \uc788\ub294 \uc885\uad50\ub2e8\uccb4\uac00 \uc5b4\ub514\uc5d0 \uc788\ub294\uc9c0 \ub4f1\uc744 \ud1a0\ub300\ub85c \uc8fc\uac70\uc8fc\uc9c0\ub97c \uacb0\uc815\ud558\uac8c \ub41c\ub2e4. \ub530\ub77c\uc11c \ub0a9\uc138\uc790\uac00 \uc6d0\ud558\ub294 \ub300\ub85c \uc8fc\uac70\uc8fc\uc9c0\uc784\uc744 \uc778\uc815\uc744 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ub0a9\uc138\uc790\uc758 \uc815\ud655\ud55c \uc774\ud574\ub97c \ud1b5\ud574 \uc0ac\uc2e4\uc744 \uadfc\uac70\ub85c \ud544\uc694\ud55c \uc790\ub8cc\ub4e4\uc744 \uc798 \ubcf4\uad00\ud558\ub294\uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud558\ub2e4.<\/p>\n

\uc5c4\uae30\uc6b1 CPA
\nPartner, UCMK, LLP<\/p>\n","protected":false},"excerpt":{"rendered":"

7\/21\/2011 Column – Korea Daily \uc9d1\uc744 \uc18c\uc720\ud558\uace0 \uc788\ub294 \ub0a9\uc138\uc790\ub4e4\uc740 \uc9d1\uc744 \uc18c\uc720\ud558\uace0 \uc788\uc9c0 \uc54a\uc740 \ub0a9\uc138\uc790\ub4e4\ubcf4\ub2e4 \ub300\uccb4\ub85c \uc138\ubc95\uc0c1 \ud070 \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\ub2e4. \ud22c\uc790\ubaa9\uc801\uc73c\ub85c \uad6c\uc785\ud55c \uc8fc\ud0dd\uc774 \uc5ec\ub7ec \uac00\uad6c \uc788\ub2e4\uba74 \uc8fc\uac70\uc8fc\uc9c0\ub85c \uc0b4\uace0 \uc788\ub294 \uc8fc\ud0dd\uc744 \ud3ec\ud568\ud558\uc5ec 2\uac00\uad6c\uae4c\uc9c0\ub294 \uc138\uae08\ubcf4\uace0\uc5d0\uc11c Itemized Deduction (\ud56d\ubaa9\ubcc4 \uacf5\uc81c)\uc744 \ud1b5\ud558\uc5ec \uc8fc\ud0dd \uc735\uc790\uae08\uc5d0 \ub300\ud55c \uc774\uc790\uc640 \ub0a9\ubd80\ud55c \uc7ac\uc0b0\uc138\uc5d0 \ub300\ud558\uc5ec \uacf5\uc81c\ud61c\ud0dd\uc744 \ubc1b\uc744\uc218 \uc788\ub2e4. \uadf8\ub9ac\uace0, \uc18c\uc720\ud55c \uc9d1\uc744 \ucc98\ubd84\ud560 \uacbd\uc6b0 \uc0dd\uae30\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-662","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\/662","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=662"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/662\/revisions"}],"predecessor-version":[{"id":663,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/662\/revisions\/663"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}