3\/31\/2011 Column – Korea town Daily<\/p>\n

\ub0a9\uc138\uc790\uac00 \uc77c\uc744 \ud558\uae30 \uc704\ud558\uc5ec \uc790\ub140\uc640 \ubd80\uc591\uc790\ub97c \uc704\ud0c1\ud560 \uacbd\uc6b0 \uc774 \uc704\ud0c1\ud55c \ube44\uc6a9\uc5d0 \ub300\ud558\uc5ec \ud658\uae09\ub418\uc9c0 \uc54a\ub294 \uc138\uc561\uacf5\uc81c(Nonrefundable Credit)\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc774 \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uae30\uc704\ud574\uc11c \uc790\ub140\uc640 \ubd80\uc591\uac00\uc871\uc740 \ub2e4\uc74c\uc758 \uc870\uac74\uc744 \ub9cc\uc871\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uccab\uc9f8, \ubd80\uc591\uac00\uc871\uc73c\ub85c\uc11c 13\uc138\ubbf8\ub9cc\uc778 \uacbd\uc6b0, \ub458\uc9f8, \ub0a9\uc138\uc790\uc640 \ubc18\ub144\uc774\uc0c1 \uac70\uc8fc\ud558\uba74\uc11c \uc721\uccb4\uc801 \ub610\ub294 \uc815\uc2e0\uc801\uc73c\ub85c \uacb0\ud568\uc774 \uc788\ub294 \ubd80\uc591\uac00\uc871, \uc14b\uc9f8, \ub0a9\uc138\uc790\uc640 \ubc18\ub144\uc774\uc0c1 \uac70\uc8fc\ud558\uba74\uc11c \uc721\uccb4\uc801 \ub610\ub294 \uc815\uc2e0\uc801\uc73c\ub85c \uacb0\ud568\uc774 \uc788\ub294 \ubc30\uc6b0\uc790.<\/p>\n

\uc774 \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ub0a9\uc138\uc790\ub294 \ubd80\uc591\uac00\uc871\uc758 \uc138\uae08\uace0\uc720\ubc88\ud638 \uc8fc\ub85c \uc0ac\ud68c\ubcf4\uc7a5\ubc88\ud638(SSN)\uac00 \uc788\uc5b4\uc57c \ud558\uace0 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc0ac\ub78c \ub610\ub294 \uae30\uad00\uc758 \uc0ac\ud68c\ubcf4\uc7a5\ubc88\ud638 \ub610\ub294 \uace0\uc6a9\uc790 \uace0\uc720\ubc88\ud638(Employer Identification Number), \uc8fc\uc18c \uadf8\ub9ac\uace0 \uc9c0\ubd88\ub41c \uae08\uc561\uc744 \uc81c\uc2dc\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc774 \ud06c\ub808\ub514\ud2b8\ub97c \ubc1b\uae30\uc704\ud55c \uc801\uaca9\ud55c \ube44\uc6a9(Qualifying Expense)\uc740 \uc870\uac74\uc744 \ucda9\uc871\uc2dc\ud0ac \uacbd\uc6b0 \uc790\ub140 1\uba85\ub2f9 3,000\ub2ec\ub7ec, 2\uba85\uc774\uc0c1\uc77c \uacbd\uc6b0 6,000\ub2ec\ub7ec\uae4c\uc9c0 \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \ud55c\uba85\uc758 \ubc30\uc6b0\uc790\uac00 \uc77c\uc744 \ud558\uace0 \uc788\uc9c0 \uc54a\uc73c\uba74 \uc774 \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc5c6\ub2e4.<\/p>\n

\uadf8\ub7ec\ub098 \uc77c\uc744 \ud558\uace0 \uc788\ub294 \ubc30\uc6b0\uc790\uac00 \uc77c \ub144\uc5d0 5\uac1c\uc6d4 \uc774\uc0c1 \ud559\uc0dd\uc73c\ub85c \uc788\uac70\ub098 \uc721\uccb4\uc801\uc774\ub098 \uc815\uc2e0\uc801\uc73c\ub85c \uacb0\ud568\uc774 \uc788\uc744 \uacbd\uc6b0, \ubc95\uc801\uc73c\ub85c \uc790\ub140 \ud55c\uba85\uc774 \ucda9\uc871\ub420 \uacbd\uc6b0 \ud55c \ub2ec\uc5d0 \uadfc\ub85c\uc18c\ub4dd\uc774 250\ubd88\ub85c \uc790\ub140 \ub450 \uba85 \uc774\uc0c1\uc77c \uacbd\uc6b0 \ud55c \ub2ec\uc5d0 \uadfc\ub85c\uc18c\ub4dd\uc774 500\ubd88\ub85c \uac04\uc8fc\ud55c\ub2e4.<\/p>\n

\uc774 \ud06c\ub808\ub514\ud2b8\ub294 \ub0a9\uc138\uc790\uc758 \uc870\uc815\uc18c\ub4dd(AGI: Adjusted Gross Income)\uc5d0 \ub530\ub77c \uc801\uaca9\ud55c \ube44\uc6a9(Qualifying Expense)\uc758 20%\uc5d0\uc11c 35%\uae4c\uc9c0\uc774\ub2e4.\uc870\uac74\uc744 \ucda9\uc871\uc2dc\ud0a4\ub294 \uacbd\uc6b0 \ud55c\uba85\uc758 \uc790\ub140\uc640 \ubd80\uc591\uac00\uc871\uc77c \uacbd\uc6b0 \ucd5c\ub300 1,050\ubd88(3,000*35%), 2\uba85 \uc774\uc0c1\uc77c \uacbd\uc6b0 \ucd5c\ub300 2,100\ubd88(6,000*35%) \uc774\ub2e4.<\/p>\n

\uc870\uc815\uc18c\ub4dd\uc774 15,000\ubd88 \uc774\ud558\uc778 \uacbd\uc6b0 35%\uc774\uace0 \ub9e4 2,000\ubd88\ub9c8\ub2e4 1%\uc529 \uac10\uc18c\ud558\uc5ec 43,000\ubd88\uc774 \ub118\uc73c\uba74 20%\ub9cc \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.
\n\uc790\ub140\uc640 \ubd80\uc591\uc790 \uc704\ud0c1\uc744 \uc704\ud574 \uc9c0\ubd88\ud55c \ube44\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \uc138\uc81c\uc0c1\uc758 \ud61c\ud0dd\uc744 \ubcfc \uc218\uac00 \uc788\ub2e4.<\/p>\n

\uccab\uc9f8, \ub0a9\uc138\uc790\uac00 \uc138\uae08\ubcf4\uace0\uc591\uc2dd 1040\uc758 48\ubc88\uc9f8 \ub77c\uc778\uc5d0\uc11c \uc591\uc2dd 2441(Child and Dependent Care Expense)\uc744 \ucca8\ubd80\ud55c\ub2e4.<\/p>\n

\ub458\uc9f8, \ub0a9\uc138\uc790\uc758 \uace0\uc6a9\uc8fc\ub85c \ubd80\ud130 \ubd80\uc591\uc790 \uc704\ud0c1 \ud61c\ud0dd(Dependent Care Benefit: DCB)\uc744 \uc81c\uacf5\ubc1b\ub294\ub2e4. \uace0\uc6a9\uc8fc\uc758 \ubd80\uc591\uc790 \uc704\ud0c1\ud61c\ud0dd\uc744 \ud1b5\ud55c \ucd5c\ub300\ud55c \uc720\ubcf4\ud560 \uc218 \uc788\ub294 \uae08\uc561\uc740 \ubd80\ubd80\uacf5\ub3d9 \ubcf4\uace0\uc77c \uacbd\uc6b0 5,000\ubd88\uc774\ub2e4.(\ubd80\ubd80\uac1c\ubcc4 \ubcf4\uace0\uc778 \uacbd\uc6b0 2,500\ubd88\uc774\ub2e4.)<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 P\uac00 2010\ub144\uc5d0 \ub450 \uba85\uc758 \uc790\ub140\ub97c \uc704\ud574 \uc704\ud0c1\ube44\uc6a9\uc744 8,000\ubd88\uc744 \uc9c0\uae09\ud558\uc600\uace0 P\uc758 \uace0\uc6a9\uc8fc\uac00 2,500\ubd88\uc744 \ud658\uae09\ud558\uc5ec \uc8fc\uc5c8\ub2e4. \uc774 \uacbd\uc6b0 \ucd5c\ub300\ud55c \ubc1b\uc744 \uc218 \uc788\ub294 \ube44\uc6a9\uc778 6,000\ubd88\uc740 2,500\ubd88\uc744 \ud658\uae09\ubc1b\uc544 3,500\ubd88\ub9cc\uc774 \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub294 \uc790\uaca9\uc774 \ub418\ub294 \uc801\uaca9\ud55c \ube44\uc6a9\uc774\ub2e4.<\/p>\n

\uc77c\ubc18\uc801\uc73c\ub85c \uacb0\ud63c\ud55c \ub0a9\uc138\uc790\ub294 \uc774 \ud06c\ub808\ub514\ud2b8\ub97c \ubc1b\uae30\uc704\ud574 \ubd80\ubd80\uacf5\ub3d9 \ubcf4\uace0\ub97c \ud574\uc57c \ud55c\ub2e4. \uadf8\ub807\uc9c0\ub9cc \uacb0\ud63c\ud55c \ubd80\ubd80\uac00 \ubc30\uc6b0\uc790\uc640 \ub5a8\uc5b4\uc838 \uc0ac\ub294 \uacbd\uc6b0\uc5d0\ub294 \ud5c8\uc6a9\ub41c\ub2e4.
\n\uc774\ud63c\ud55c \uacbd\uc6b0 \uc790\ub140\uac00 \ubd80\uc591\uac00\uc871\uc73c\ub85c \uc788\uc9c0 \uc54a\uc544\ub3c4 \uc790\uc2e0\uc774 \uc9c1\uc811 \uc790\ub140\ub97c \uc591\uc721\ud558\uace0 \uc788\ub2e4\uba74 \uc790\uaca9\uc774 \uc8fc\uc5b4\uc9c4\ub2e4.<\/p>\n

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

3\/31\/2011 Column – Korea town Daily \ub0a9\uc138\uc790\uac00 \uc77c\uc744 \ud558\uae30 \uc704\ud558\uc5ec \uc790\ub140\uc640 \ubd80\uc591\uc790\ub97c \uc704\ud0c1\ud560 \uacbd\uc6b0 \uc774 \uc704\ud0c1\ud55c \ube44\uc6a9\uc5d0 \ub300\ud558\uc5ec \ud658\uae09\ub418\uc9c0 \uc54a\ub294 \uc138\uc561\uacf5\uc81c(Nonrefundable Credit)\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc774 \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uae30\uc704\ud574\uc11c \uc790\ub140\uc640 \ubd80\uc591\uac00\uc871\uc740 \ub2e4\uc74c\uc758 \uc870\uac74\uc744 \ub9cc\uc871\ud574\uc57c \ud55c\ub2e4. \uccab\uc9f8, \ubd80\uc591\uac00\uc871\uc73c\ub85c\uc11c 13\uc138\ubbf8\ub9cc\uc778 \uacbd\uc6b0, \ub458\uc9f8, \ub0a9\uc138\uc790\uc640 \ubc18\ub144\uc774\uc0c1 \uac70\uc8fc\ud558\uba74\uc11c \uc721\uccb4\uc801 \ub610\ub294 \uc815\uc2e0\uc801\uc73c\ub85c \uacb0\ud568\uc774 \uc788\ub294 \ubd80\uc591\uac00\uc871, \uc14b\uc9f8, \ub0a9\uc138\uc790\uc640 \ubc18\ub144\uc774\uc0c1 \uac70\uc8fc\ud558\uba74\uc11c \uc721\uccb4\uc801 \ub610\ub294 \uc815\uc2e0\uc801\uc73c\ub85c […]<\/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-711","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\/711","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=711"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/711\/revisions"}],"predecessor-version":[{"id":712,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/711\/revisions\/712"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}