3\/17\/2011 Column – Korea Town Daily<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\uac00 \uc77c\ub144\uc5d0 \uc608\uc0c1\ub418\ub294 \uc138\uae08\uc774 500\ubd88\uc774\uc0c1\uc774 \ub418\uba74 \ubd84\ud560\ub0a9\ubd80\ub97c \ud574\uc57c\ud55c\ub2e4. \ub0a9\ubd80\uae30\uc77c\uc774 \ub418\uc5c8\uc744\ub54c \uc8fc\uc2dd\ud68c\uc0ac\uac00 \ubd84\ud560\ub0a9\ubd80\ub97c \ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \ubc8c\uae08\uc774 \ubd80\uacfc\ub41c\ub2e4.<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\uac00 12\uc6d4 31\uc77c\uc774 \ud68c\uacc4\ub9c8\uac10\uc77c(Calendar-year)\uc778 \uacbd\uc6b0 \ubd84\ud560\ub0a9\ubd80 \ub0a9\ubd80\uae30\uc77c\uc740 4\uc6d415\uc77c, 6\uc6d4 15\uc77c, 9\uc6d415\uc77c, 12\uc6d415\uc77c\uc774\ub2e4. \ub9cc\uc57d \ub0a9\ubd80\uae30\uc77c\uc774 \ud1a0\uc694\uc77c, \uc77c\uc694\uc77c \ub610\ub294 \ubc95\uc801 \uacf5\ud734\uc77c\uc778 \uacbd\uc6b0 \uadf8\ub2e4\uc74c\ub0a0\ub85c \uc5f0\uae30\ub41c\ub2e4.
\n\ubd84\ud560\ub0a9\ubd80\uc758 \ubc29\ubc95\uc740 3\uac00\uc9c0\uac00 \uc788\ub2e4.<\/p>\n

\uccab\uc9f8, \ub2f9\ud574\ub144\ub3c4\uc5d0 \ubc1c\uc0dd\ud560 \uc18c\ub4dd\uc138\uc758 25%\ub97c \ub9e4\ubc88 \ub0a9\ubd80\ud558\ub294 \ubc29\ubc95\uc774\ub2e4.
\n\uc608\ub97c \ub4e4\uc5b4 12\uc6d4 31\uc77c\uc774 \ud68c\uacc4\ub9c8\uac10\uc77c(Calendar-year)\uc778A\uc8fc\uc2dd\ud68c\uc0ac\uac002011\ub144 3\uc6d4\ub9d0\uc5d0 2011\ub144\uc5d0 \ub300\ud55c \uc5f0\ubc29\uc815\ubd80\uc138\uae08\uc774 $80,000\ubd88\ub85c \ucd94\uc815\ub418\uc5c8\ub2e4.<\/p>\n

\uc774\ud68c\uc0ac\ub2942011\ub1444\uc6d4 15\uc77c\uc5d0 $20,000 (25% of $80,000)\ub97c \ub0a9\ubd80\ud588\uace0 6\uc6d4 15\uc77c\uc5d0 \ub610 $20,000\uc744 \ub0a9\ubd80\ud558\uc600\ub2e4. 2011\ub144 8\uc6d4\ub9d0\uc5d0 2011\ub144 \uc138\uae08\uc774 $100,000\ub85c \uc608\uc0c1\uc774 \ubc14\ub00c\uc5c8\ub2e4\uba74 2011\ub144 9\uc6d415\uc77c \uc608\ub0a9\uc138\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.<\/p>\n

9\uc6d415\uc77c\uc5d0 \uc694\uad6c\ub418\ub294 \uc608\ub0a9 \uc138\uae08 $ 75,000
\n4\uc6d4\uacfc 6\uc6d4\uc5d0 \uc608\ub0a9\ud55c \uc138\uae08 $ 40,000
\n9\uc6d415\uc77c\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08 $ 35,000
\n12\uc6d4 15\uc77c\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08 $ 25,000
\n\uc608\ub0a9\ud55c \uc138\uae08 \ucd1d\uc561 $100,000<\/p>\n

\ub458\uc9f8, \uc774\uc804\ub144\ub3c4\uc758 \uc8fc\uc2dd\ud68c\uc0ac \uc138\uae08\ubcf4\uace0\uc5d0 \ub098\ud0c0\ub09c \uc18c\ub4dd\uc138\uc758 25%\ub97c \ub9e4\ubc88 \ub0a9\ubd80\ud558\ub294 \ubc29\ubc95\uc774\ub2e4. \uc774 \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc804\ub144\ub3c4\uc5d0 \uc138\uae08\ubcf4\uace0\ub97c \ud588\uc5b4\uc57c \ud558\uace0 \uadf8 \uc138\uae08\ubcf4\uace0\ub294 \uc804\uccb412\uac1c\uc6d4\uc744 \ubc18\uc601\ud574\uc57c \ud558\uace0, \uadf8 \uc138\uae08\ubcf4\uace0\uc5d0\uc11c \ub0a9\ubd80\ud560 \uc138\uae08\uc774 \uc788\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

\ub9cc\uc57d \ud68c\uc0ac\uac00 \ub300\ud615 \uc8fc\uc2dd\ud68c\uc0ac(Large Corporation)\uc778 \uacbd\uc6b0 , \uccab\ubd84\uae30 \ubd84\ud560\ub0a9\ubd80\ub9cc \uc0ac\uc6a9\ud560 \uc218 \uc788\ub2e4. \ub300\ud615 \ud68c\uc0ac\ub77c\ub294 \uac83\uc740 \uc9c0\ub09c 3\ub144 \ub3d9\uc548\uc5d0 \uc801\uc5b4\ub3c4 1\ub144\uc740 1\ubc31\ub9cc\ubd88\uc758 \uacfc\uc138\uc18c\ub4dd\uc774 \uc788\ub294 \ud68c\uc0ac\ub97c \ub9d0\ud55c\ub2e4.<\/p>\n

\uc138\uc9f8, \ube44\uc988\ub2c8\uc2a4\uac00 \uacc4\uc808\uc801 \uc601\ud5a5\uc744 \ubc1b\ub294 \uacbd\uc6b0 \uc5f0\uac04\ud658\uc0b0 \uc18c\ub4dd\uc73c\ub85c \ub0a9\ubd80\ud558\ub294 \ubc29\ubc95\uacfc \uacc4\uc808\uc801\uc73c\ub85c \uc870\uc815\ud558\uc5ec \ub0a9\ubd80\ud558\ub294 \ubc29\ubc95\uc774\ub2e4.
\n\ub9cc\uc57d \uc608\ub0a9\ub41c \uc138\uae08\uc758 \uae08\uc561\uc774 \uc791\uc744 \uacbd\uc6b0 \ubbf8\ub0a9\ub41c \uc138\uae08\uc5d0 \ub300\ud55c \ubc8c\uae08\uc774 \ubd80\uacfc\ub420\uc218 \uc788\uc73c\ubbc0\ub85c \uc2e0\uc18d\ud55c \ub0a9\ubd80\ub85c \ubbf8\ub0a9\ub41c\uc138\uae08\uc5d0 \ub300\ud55c \uc774\uc790\uc640 \ubc8c\uae08\uc744 \uc904\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\uac00 \ubbf8\ub0a9\ud55c \uc608\ub0a9\uc138\uae08\uc5d0 \ub300\ud574 \ubc8c\uae08\uc740 \uc591\uc2dd 2220\uc744 \ud1b5\ud574\uc11c \uacb0\uc815\ud55c\ub2e4.
\n\ubc8c\uae08\uc758 \uae08\uc561\uc740 \ub2e4\uc74c \uc138\uac00\uc9c0 \uc694\uc18c\uc5d0 \uc758\ud574\uc11c \uacb0\uc815\ub41c\ub2e4.
\n\ubbf8\ub0a9\ub41c \uae08\uc561, \ubbf8\ub0a9\ub41c \uae08\uc561\uc758 \uae30\uac04,\uadf8\ub9ac\uace0 IRS\uac00 \ubd84\uae30\ubcc4 \ubc1c\ud589\ud558\ub294 \uc774\uc790\uc728\uc5d0 \ub530\ub77c \uacb0\uc815\ub41c\ub2e4.<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc591\uc2dd 2220\uc744 \ubcf4\uace0\ud560 \ud544\uc694\uac00 \uc5c6\uc9c0\ub9cc \ub2e4\uc74c\uc758 \uacbd\uc6b0\uc5d0\ub294 \ubc8c\uae08\uc774 \uc5c6\ub354\ub77c\ub3c4 \ubcf4\uace0 \ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uccab\uc9f8, \ubd84\uae30\ubcc4 \ub0a9\ubd80\uc2dc \uc5f0\uac04\ud658\uc0b0\ubc95\uc73c\ub85c \uc0ac\uc6a9\ud55c \uacbd\uc6b0, \ub458\uc9f8, \ubd84\uae30\ubcc4 \ub0a9\ubd80\uc2dc \uacc4\uc808\uc801\uc778 \uc870\uc815 \ub0a9\ubd80\ubc29\ubc95\uc744 \uc0ac\uc6a9\ud55c \uacbd\uc6b0, \uc14b\uc9f8, \uc8fc\uc2dd\ud68c\uc0ac\uac00 \uc9c0\ub09c\ud574 \uc138\uae08\uc5d0 \uadfc\uac70\ub85c \uccab \ubd84\ud560 \ub0a9\ubd80\ub97c \ud55c \ub300\ud615 \uc8fc\uc2dd\ud68c\uc0ac(Large Corporation)\uc778 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ub41c\ub2e4.<\/p>\n

\ub9cc\uc57d \uc8fc\uc2dd\ud68c\uc0ac\uac00 \uc138\uae08\uc744 \ub0b4\uae30 \uc704\ud574 EFTPS(Electronic Federal Tax Payment System)\uc744 \uc774\uc6a9\ud558\uc5ec \ub0a9\ubd80\ud558\uc5ec\uc57c \ud55c\ub2e4\uba74 \uc608\ub0a9\uc138\uae08\ub0a9\ubd80\ub97c \uc704\ud558\uc5ec \ubc18\ub4dc\uc2dc EFTPS\ub97c \uc774\uc6a9\ud574\uc57c \ud55c\ub2e4. \ub9cc\uc57d \uc8fc\uc2dd\ud68c\uc0ac\uac00 EFTPS\ub97c \uc2dc\uc6a9\ud558\uc9c0 \uc54a\uc73c\uba74 \uc591\uc2dd 8109\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc778\uc99d\ub41c \uae08\uc735\uae30\uad00\uc5d0\uc11c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ub2f9\ud574\ub144\ub3c4 \uc138\uae08\uc744 \uacfc\ub2e4\ud558\uac8c \uc608\ub0a9\ud55c \uc8fc\uc2dd\ud68c\uc0ac\ub294 \ube60\ub978 \ud658\ubd88(Quick Refund)\uc744 \uc694\uccad\ud560\uc218 \uc788\ub2e4. \uc591\uc2dd 4466\uc744 \ud1b5\ud558\uc5ec \uacfc\ub2e4\ud558\uac8c \ub0a9\ubd80\ud55c \uc608\ub0a9\uc138\uae08\uc5d0 \ub300\ud558\uc5ec \ud658\ubd88\ubc1b\uc744\uc218 \uc788\ub2e4.
\n\ube60\ub978 \ud658\ubd88\uc744 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \uc801\uc5b4\ub3c4 \uc608\uc0c1\ub418\ub294 \uc138\uae08\uc758 10%\uc640 500\ubd88\uc774 \ub118\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

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

3\/17\/2011 Column – Korea Town Daily \uc8fc\uc2dd\ud68c\uc0ac\uac00 \uc77c\ub144\uc5d0 \uc608\uc0c1\ub418\ub294 \uc138\uae08\uc774 500\ubd88\uc774\uc0c1\uc774 \ub418\uba74 \ubd84\ud560\ub0a9\ubd80\ub97c \ud574\uc57c\ud55c\ub2e4. \ub0a9\ubd80\uae30\uc77c\uc774 \ub418\uc5c8\uc744\ub54c \uc8fc\uc2dd\ud68c\uc0ac\uac00 \ubd84\ud560\ub0a9\ubd80\ub97c \ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \ubc8c\uae08\uc774 \ubd80\uacfc\ub41c\ub2e4. \uc8fc\uc2dd\ud68c\uc0ac\uac00 12\uc6d4 31\uc77c\uc774 \ud68c\uacc4\ub9c8\uac10\uc77c(Calendar-year)\uc778 \uacbd\uc6b0 \ubd84\ud560\ub0a9\ubd80 \ub0a9\ubd80\uae30\uc77c\uc740 4\uc6d415\uc77c, 6\uc6d4 15\uc77c, 9\uc6d415\uc77c, 12\uc6d415\uc77c\uc774\ub2e4. \ub9cc\uc57d \ub0a9\ubd80\uae30\uc77c\uc774 \ud1a0\uc694\uc77c, \uc77c\uc694\uc77c \ub610\ub294 \ubc95\uc801 \uacf5\ud734\uc77c\uc778 \uacbd\uc6b0 \uadf8\ub2e4\uc74c\ub0a0\ub85c \uc5f0\uae30\ub41c\ub2e4. \ubd84\ud560\ub0a9\ubd80\uc758 \ubc29\ubc95\uc740 3\uac00\uc9c0\uac00 \uc788\ub2e4. \uccab\uc9f8, \ub2f9\ud574\ub144\ub3c4\uc5d0 \ubc1c\uc0dd\ud560 \uc18c\ub4dd\uc138\uc758 25%\ub97c \ub9e4\ubc88 \ub0a9\ubd80\ud558\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-721","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\/721","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=721"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/721\/revisions"}],"predecessor-version":[{"id":722,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/721\/revisions\/722"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}