2\/17\/2011 Column – Koreatown Daily<\/p>\n

\uac1c\uc778\uc138\uae08\ubcf4\uace0\uc640 \uad00\ub828\ud558\uc5ec \ub2e4\uc74c\uc758 \uc790\ub8cc\ub4e4\uc744 \uc815\ub9ac\ud574\uc57c\ud558\ub294\ub370 \uba3c\uc800 \uc138\uae08\ubcf4\uace0\ub97c \ud558\ub294 \ubcf8\uc778\uacfc \ubc30\uc6b0\uc790 \uadf8\ub9ac\uace0 \ubd80\uc591\uac00\uc871\uc758 \uc774\ub984, \uc0ac\ud68c\ubcf4\uc7a5\ubc88\ud638, \uc0dd\ub144\uc6d4\uc77c, \uc9c1\uc5c5, \uac70\uc8fc\uc8fc\uc18c\uc774\ub2e4.<\/p>\n

\uc18c\ub4dd\uacfc \uad00\ub828\ub41c \uc790\ub8cc\ub294 \uc6d4\uae09\uc0dd\ud65c\uc790\uc758 \uacbd\uc6b0 W-2, \uc8fc\ub85c \uc591\uc2dd1099\ub97c \ubc1b\ub294 \uc790\uc601\uc5c5\uc790\uc758 \uacbd\uc6b0 1\ub144 \ub3d9\uc548 \uc0ac\uc5c5\uad00\ub828 \ucd1d\uc218\uc785\uacfc \ucd1d\ube44\uc6a9\uc744 \ud56d\ubaa9\ubcc4\ub85c \uc815\ub9ac\ud574\uc57c \ud55c\ub2e4.
\n\uc774\uc790\uc18c\ub4dd\uc758 \uacbd\uc6b0\ub294 \uae08\uc735\uae30\uad00\uc5d0\uc11c \ubcf4\ub0b4\uc900 1099-INT\ub97c \ucc59\uaca8\uc57c \ud558\uace0 \ubc30\ub2f9\uc744 \ubc1b\uc558\ub2e4\uba74 1099-DIV\ub97c \ud574\ub2f9\ud68c\uc0ac\uc5d0\uc11c \ubc1b\uc544\uc57c \ud55c\ub2e4. \ud30c\ud2b8\ub108\uc27d\uc758 \ud30c\ud2b8\ub108\uc774\uac70\ub098 LLC(Limited Liability Company)\ub098 S \ucf54\ud37c\ub808\uc774\uc158\uc758 \uc8fc\uc8fc\ub77c\uba74 \ud574\ub2f9\ud68c\uc0ac\uac00 \ubc1c\ud589\ud558\ub294 K-1 Schedule\uc744 \ucc59\uaca8\uc57c \ud560 \uac83\uc774\ub2e4. \uadf8 \uc678\uc5d0\ub3c4 \uc5f0\uae08\uc774\ub098 \ubcf4\ud5d8\uad00\ub828 \uc18c\ub4dd\uc778 1099-R, \uc815\ubd80\uc5d0\uc11c \uc9c0\uae09\ubc1b\uc7401099-G, \uc0ac\ud68c\ubcf4\uc7a5 \ud61c\ud0dd\uc778 SSA-1099, \uac2c\ube14\ub9c1 \uc18c\ub4dd\uc778 W-2G \ub4f1\uc774 \uc18c\ub4dd\uacfc \uad00\ub828\ub41c \uc11c\ub958\uc774\ub2e4.<\/p>\n

\ub2e4\uc74c\uc73c\ub85c \uc18c\ub4dd\uacf5\uc81c\ub97c \uc704\ud55c \uc790\ub8cc\ub85c\ub294 \ud559\uc790\uae08 \uc735\uc790 \uc774\uc790\ube44\uc6a9 \ub0b4\uc5ed\uc778 1098-E, \uac1c\uc778\uc5f0\uae08\uad6c\uc88c(Individual Retirement Account) \ub4f1\uc758 \uc5f0\uae08\ubd88\uc785\uc561\ub0b4\uc5ed\ub4f1\uc774 \uc788\ub2e4.
\n\uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\uace0 \uc788\uc5b4 \ud56d\ubaa9\ubcc4 \uacf5\uc81c\ub97c \ud560 \uacbd\uc6b0\uc5d0\ub294 \ubaa8\uae30\uc9c0 \uc774\uc790 \ub0b4\uc5ed\uc11c\uc778 1098-INT\ub97c \ud574\ub2f9 \uae08\uc735\uae30\uad00\uc5d0\uc11c \ubc1b\uc544\uc57c \ud558\uace0 1\ub144 \ub3d9\uc548\uc758 \uc7ac\uc0b0\uc138 \ub0a9\ubd80\ub0b4\uc5ed\uc774 \ud544\uc694\ud558\ub2e4. \ub610\ud55c \uc790\ub3d9\ucc28 \ub4f1\ub85d\uc138\ub3c4 \ud56d\ubaa9\ubcc4\uacf5\uc81c \uc911 \uc9c0\ubd88\ub41c \uc138\uae08\uc5d0 \ud3ec\ud568\ub41c\ub2e4. \ub9cc\uc77c \uc790\uc120\ub2e8\uccb4\uc5d0 500\ubd88 \uc774\uc0c1\uc758 \uc790\ub3d9\ucc28\ub098 \ubb3c\uac74\uc744 \uae30\ubd80\ud558\uc600\ub2e4\uba74 \uc99d\ube59\uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c\ud55c\ub2e4.<\/p>\n

\uc774\ucc98\ub7fc \uc900\ube44\ud574\uc57c \ud560 \uc11c\ub958\uc885\ub958\ub294 \uc11c\ub958\uc900\ube44 \uc8fc\uccb4\uc5d0 \ub530\ub77c \ub0a9\uc138\uc790\uac00 \uadf8 \ub0b4\uc5ed\uc744 \uc2a4\uc2a4\ub85c \uc900\ube44\ud574\uc57c \ud558\ub294 \uc11c\ub958\uc640 \uad00\ub828\uae30\uad00\uc5d0\uc11c \ud574\ub2f9\uae08\uc561\uc744 \uba85\uc2dc\ud558\uc5ec \ub0a9\uc138\uc790\uc5d0\uac8c \ubcf4\ub0b4\uc8fc\ub294 \uc11c\ub958\ub85c \ub098\ub204\uc5b4\uc9c4\ub2e4. \ud2b9\ud788 \uad00\ub828\uae30\uad00\uc5d0\uc11c \ubcf4\ub0b4\uc8fc\ub294 \uc591\uc2dd\ub4e4\uc740 \uac19\uc740 \uc591\uc2dd\uc774 \uad6d\uc138\uccad\uc5d0\ub3c4 \ubcf4\uace0\ub418\uae30 \ub54c\ubb38\uc5d0 \ube60\uc9d0\uc5c6\uc774 \ucc59\uaca8\uc57c \ud560 \uac83\uc774\ub2e4.<\/p>\n

\ub610\ud55c \uc8fc\uc2dd\uc774\ub098 \ubd80\ub3d9\uc0b0 \ub4f1 \ud22c\uc790\uc790\uc0b0\uc758 \ub9e4\uac01\uc774 2010\ub144 \uc911\uc5d0 \ubc1c\uc0dd\ud558\uc600\ub2e4\uba74 \ub9e4\uac01\uc190\uc775\uc5d0 \ub530\ub978 \uc138\uae08 \uacc4\uc0b0\uc744 \uc704\ud574 \ub2e4\uc74c\uc758 \uc790\ub8cc\ub97c \uc900\ube44\ud574\uc57c \ud55c\ub2e4.
\n\uc8fc\uc2dd\uc758 \uacbd\uc6b0 \uc8fc\uc2dd\ub9e4\uac01\uae08\uc561\uc774 \ud45c\uc2dc\ub41c 1099-B\uac00 \uad00\ub828\uae30\uad00\uc5d0\uc11c \ubc1c\uae09\ub420 \uac83\uc774\uace0 \ud574\ub2f9\uc8fc\uc2dd\uc758 \ub9e4\uc785\uae08\uc561 \uacfc \ub9e4\uc785\ub0a0\uc790\ub97c \ub9de\ucd94\uc5b4\uc11c \uc815\ub9ac\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ub2e4\uc74c\uc73c\ub85c\ub294 \uc138\uae08\ud06c\ub808\ub527\uc640 \uad00\ub828\ud558\uc5ec \uc900\ube44\ud558\uc5ec\uc57c \ud560 \uc790\ub8cc\uc774\ub2e4. \ubd80\ubd80\uac00 \uac19\uc774 \uc77c\uc744 \ud558\uba74\uc11c 13\uc138 \uc774\ud558\uc758 \uc790\ub140\ub97c \uc704\ud0c1\uae30\uad00\uc73c\ub85c \ud558\uc5ec\uae08 \ub3cc\ubcf4\uac8c \ud55c \uacbd\uc6b0 \ubc1b\uc744 \uc218 \uc788\ub294 Child & Dependent Care Credit\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\ub370 \uc774\ub97c \uc704\ud574\uc11c\ub294 \ud574\ub2f9\uc704\ud0c1\uae30\uad00\uc758 \ub0a9\uc138\uc790 \ubc88\ud638 \ud639\uc740 \uc0ac\ud68c\ubcf4\uc7a5\ubc88\ud638\uc640 \uc8fc\uc18c, \uc804\ud654\ubc88\ud638\ub97c \ud30c\uc545\ud558\uc5ec \ud574\ub2f9\uc9c0\ucd9c\uc561\uc744 \ubcf4\uace0\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uad50\uc721\ube44 \uacf5\uc81c\uc758 \uacbd\uc6b0 \ub300\ud559 \uc774\uc0c1\uc758 \uad50\uc721\uae30\uad00\uc5d0 \ub4e4\uc5b4\uac04 \uc9c0\ucd9c\ub0b4\uc5ed\uc774 1098-T\uc758 \uc591\uc2dd\uc5d0 \uae30\uc785\ub418\uc5b4 \ud574\ub2f9\uad50\uc721\uae30\uad00\uc73c\ub85c \ubd80\ud130 \ubc1c\uae09\ub420 \uac83\uc774\ub2e4. \uc62c\ud574\ub294 \ud55c\uc2dc\uc801\uc73c\ub85c \ud658\ubd88 \uc138\uc561\uacf5\uc81c\uc778 American Opportunity Credit \uc774 \uc801\uc6a9\ub418\uc5b4 \uc138\uc2ec\ud55c \uc8fc\uc758\uac00 \ud544\uc694\ud558\ub2e4.<\/p>\n

\ubd80\ub3d9\uc0b0\uc758 \ub9e4\uac01\uacfc \uad00\ub828\ud558\uc5ec\uc11c\ub294 \uc5d0\uc2a4\ud06c\ub85c \ud68c\uc0ac\uc5d0\uc11c \ubc1c\uae09\ud55c \ub9e4\uac01\uc561\uc744 \uba85\uc2dc\ud55c 1099-S\ubc0f \uc5d0\uc2a4\ud06c\ub85c \ud074\ub85c\uc6b0\uc9d5 \ud398\uc774\ud37c \uadf8\ub9ac\uace0 \ub9e4\uc785\ub2f9\uc2dc \ub9e4\uc785\uac00\uaca9\uc744 \uc54c \uc218 \uc788\ub294 \uad6c\ub9e4\uc790\uc6a9 \uc5d0\uc2a4\ud06c\ub85c \ud074\ub85c\uc6b0\uc9d5 \ud398\uc774\ud37c\ub97c \uc900\ube44\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ud2b9\ud788 2010\ub144 4\uc6d4\uae4c\uc9c0 \uc0c8\ub85c \uc8fc\ud0dd\uc744 \uad6c\uc785\ud558\uc2e0 \ubd84\ub4e4\uc740 \ubc18\ub4dc\uc2dc \uc5d0\uc2a4\ud06c\ub85c \ud398\uc774\ud37c\ub97c \uc900\ube44\ud558\uc154\uc11c8000\ubd88\uc758 \ud06c\ub808\ub514\ud2b8\ub97c \ubc1b\uc73c\uc2dc\uae30 \ubc14\ub780\ub2e4. \uc544\uc6b8\ub7ec \uc8fc\uc815\ubd80\ucc28\uc6d0\uc5d0\uc11c \uc8fc\ud0dd\ub9e4\uc785\uacfc \uad00\ub828\ud558\uc5ec \ud06c\ub808\ub514\ud2b8\uac00 \uc788\ub294\uac00\ub97c \ud655\uc778\ud558\uae30 \ubc14\ub780\ub2e4.<\/p>\n

2010\ub144 \uc138\ubc95\uc740 \ub2e4\ub978 \ud574\uc640 \ube44\uad50\ud558\uc5ec \ud2b9\ubcc4\ud788 \uac1c\uc815\uc774 \ub9ce\uace0 \uacbd\uae30\ubd80\uc591\uc744 \uc704\ud55c \uc0c8\ub85c\uc6b4 \ud06c\ub808\ub514\ud2b8\ub3c4 \ub9ce\uc740 \ud55c\ud574\uc774\ub2e4. \ubbf8\ub9ac \ubbf8\ub9ac \uc810\uac80\ud558\uc5ec \ub0a9\uc138\uc790\ubd84\ub4e4\uc774 \ube60\uc9d0\uc5c6\uc774 \ubaa8\ub4e0 \ud61c\ud0dd\uc744 \ubc1b\uae30\ub97c \uc6d0\ud55c\ub2e4.<\/p>\n

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

2\/17\/2011 Column – Koreatown Daily \uac1c\uc778\uc138\uae08\ubcf4\uace0\uc640 \uad00\ub828\ud558\uc5ec \ub2e4\uc74c\uc758 \uc790\ub8cc\ub4e4\uc744 \uc815\ub9ac\ud574\uc57c\ud558\ub294\ub370 \uba3c\uc800 \uc138\uae08\ubcf4\uace0\ub97c \ud558\ub294 \ubcf8\uc778\uacfc \ubc30\uc6b0\uc790 \uadf8\ub9ac\uace0 \ubd80\uc591\uac00\uc871\uc758 \uc774\ub984, \uc0ac\ud68c\ubcf4\uc7a5\ubc88\ud638, \uc0dd\ub144\uc6d4\uc77c, \uc9c1\uc5c5, \uac70\uc8fc\uc8fc\uc18c\uc774\ub2e4. \uc18c\ub4dd\uacfc \uad00\ub828\ub41c \uc790\ub8cc\ub294 \uc6d4\uae09\uc0dd\ud65c\uc790\uc758 \uacbd\uc6b0 W-2, \uc8fc\ub85c \uc591\uc2dd1099\ub97c \ubc1b\ub294 \uc790\uc601\uc5c5\uc790\uc758 \uacbd\uc6b0 1\ub144 \ub3d9\uc548 \uc0ac\uc5c5\uad00\ub828 \ucd1d\uc218\uc785\uacfc \ucd1d\ube44\uc6a9\uc744 \ud56d\ubaa9\ubcc4\ub85c \uc815\ub9ac\ud574\uc57c \ud55c\ub2e4. \uc774\uc790\uc18c\ub4dd\uc758 \uacbd\uc6b0\ub294 \uae08\uc735\uae30\uad00\uc5d0\uc11c \ubcf4\ub0b4\uc900 1099-INT\ub97c \ucc59\uaca8\uc57c \ud558\uace0 \ubc30\ub2f9\uc744 \ubc1b\uc558\ub2e4\uba74 1099-DIV\ub97c \ud574\ub2f9\ud68c\uc0ac\uc5d0\uc11c \ubc1b\uc544\uc57c \ud55c\ub2e4. \ud30c\ud2b8\ub108\uc27d\uc758 […]<\/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-733","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\/733","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=733"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/733\/revisions"}],"predecessor-version":[{"id":734,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/733\/revisions\/734"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}