Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wp-pagenavi domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/ucmkcpa/public_html/wp-includes/functions.php on line 6114

Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the updraftplus domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/ucmkcpa/public_html/wp-includes/functions.php on line 6114

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893

Warning: Cannot modify header information - headers already sent by (output started at /home3/ucmkcpa/public_html/wp-includes/functions.php:6114) in /home3/ucmkcpa/public_html/wp-includes/rest-api/class-wp-rest-server.php on line 1893
{"id":737,"date":"2020-07-03T19:25:42","date_gmt":"2020-07-04T02:25:42","guid":{"rendered":"http:\/\/www.ucmkcpa.com\/?p=737"},"modified":"2020-07-03T19:25:42","modified_gmt":"2020-07-04T02:25:42","slug":"%ed%95%ad%eb%aa%a9%eb%b3%84-%ea%b3%b5%ec%a0%9c%ec%9d%98-%ea%b8%b0%ed%83%80%eb%b9%84%ec%9a%a9-miscellaneous-deductions-i","status":"publish","type":"post","link":"https:\/\/ucmkcpa.com\/%ed%95%ad%eb%aa%a9%eb%b3%84-%ea%b3%b5%ec%a0%9c%ec%9d%98-%ea%b8%b0%ed%83%80%eb%b9%84%ec%9a%a9-miscellaneous-deductions-i\/","title":{"rendered":"\ud56d\ubaa9\ubcc4 \uacf5\uc81c\uc758 \uae30\ud0c0\ube44\uc6a9 (Miscellaneous Deductions i"},"content":{"rendered":"

2\/3\/2011 Column – Korea Town Daily<\/p>\n

\uac1c\uc778\uc138\uae08\ubcf4\uace0\uc5d0\uc11c\ub294 \ud45c\uc900\uacf5\uc81c(Standard Deduction)\uc640 \ud56d\ubaa9\ubcc4\uacf5\uc81c(Itemized Deduction) \uc911 \ub9ce\uc740 \uacf5\uc81c\uae08\uc561\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4. \ucd1d \uc18c\ub4dd\uc5d0\uc11c \uc774 \uae08\uc561\uc744 \uacf5\uc81c\ud55c\ud6c4 \uc18c\ub4dd\uc5d0 \ud574\ub2f9 \uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uacfc\uc138 \uae08\uc561\uc744 \uacc4\uc0b0\ud558\uac8c\ub418\ub294\ub370 \ud56d\ubaa9\ubcc4 \uacf5\uc81c\ub294 \uc758\ub8cc\ube44\uc6a9\uacfc \ubd80\ub3d9\uc0b0 \ubc0f \uc9c0\ubc29\uc815\ubd80 \uc138\uae08, \ubaa8\uae30\uc9c0 \uc774\uc790\ub97c \ud3ec\ud568\ud55c \uc774\uc790\ube44\uc6a9, \uc790\uc120\uae30\uae08, \uc7ac\ub09c \ubc0f \ub3c4\ub09c \uc190\uc2e4, \uc5c5\ubb34 \uad00\ub828\uacfc \uae30\ud0c0 \ube44\uc6a9\uc744 \ud569\uc0b0\ud55c \uae08\uc561\uc774\ub2e4.<\/p>\n

\ud56d\ubaa9\ubcc4 \uacf5\uc81c\uc5d0 \ub4e4\uc5b4\uac00\ub294 \uae30\ud0c0\ube44\uc6a9\uc73c\ub85c\ub294 \uace0\uc6a9\uc778\uc73c\ub85c \ud658\uae09\ubc1b\uc9c0 \ubabb\ud55c \ube44\uc6a9 (Unreimbursed employee expenses: Schedule A (\ud56d\ubaa9\ubcc4 \uacf5\uc81c) Line 21)\ub85c \uc5c5\ubb34\uc640 \uad00\ub828\ub41c \uc5ec\ud589(Job Travel), Union Dues, \uc5c5\ubb34\uc640 \uad00\ub828\ub41c \uad50\uc721(Job Education) \ub4f1\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n

\ub610\ud55c \uc138\uae08 \ubcf4\uace0 \uad00\ub828 \ube44\uc6a9 (Tax Preparation Fee: Schedule A Line 22) \uacfc \uae30\ud0c0\ube44\uc6a9 (Other Expense : \uc2a4\ucf00\uc904 A Line 23)\uc774 \ud3ec\ud568\ub41c\ub2e4. \uae30\ud0c0\ube44\uc6a9\uc5d0\ub294 \uc18c\ub4dd\uc744 \ucc3d\ucd9c\ud558\uac70\ub098 \uc18c\ub4dd\uc744 \uc218\uae08\ud558\uae30 \uc704\ud558\uc5ec \ub4dc\ub294 \ube44\uc6a9, \uc18c\ub4dd\uc744 \uc774\ub04c\uc5b4 \ub0b4\uae30 \uc704\ud574 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc790\uc0b0\uc744 \uc720\uc9c0\ud558\uace0 \uad00\ub9ac\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9 \uadf8\ub9ac\uace0 \ubaa8\ub4e0 \uc138\uae08 \ud658\uae09\uc744 \uacb0\uc815\ud558\uac70\ub098 \uc694\uccad\ud558\uae30 \uc704\ud558\uc5ec \ub4e4\uc5b4\uac00\ub294 \ube44\uc6a9 \ub4f1\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n

\uc774\ub4e4 \ube44\uc6a9\uc758 \ud569\uacc4\uc561\uc740 AGI\uc758 2%\ub97c \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc5d0 \ub300\ud558\uc5ec \ud56d\ubaa9\ubcc4 \uacf5\uc81c\uc5d0 \ud569\uc0b0\ub41c\ub2e4.
\n\uace0\uc6a9\uc778\uc73c\ub85c \ud658\uae09\ubc1b\uc9c0 \ubabb\ud55c \ube44\uc6a9\uc740 \ub2e4\uc74c 3\uac00\uc9c0 \uacbd\uc6b0\ub97c \ucda9\uc871\ud574\uc57c \uacf5\uc81c\uac00\ub2a5\ud558\ub2e4.<\/p>\n

\uccab\uc9f8, \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \uc9c0\ubd88\ub418\uac70\ub098 \ubc1c\uc0dd\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ub458\uc9f8, \uc138\uae08\ubcf4\uace0\uc790\uac00 \uace0\uc6a9\uc778\uc774\uc5b4\uc57c \ud558\uace0 \uc5c5\ubb34\uc0c1\uc73c\ub85c \uc778\ud574 \ubc1c\uc0dd\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\uc14b\uc9f8, \uc77c\uc0c1\uc801\uc774\uace0 \ud544\uc694\ud55c (Ordinary and Necessary) \ube44\uc6a9\uc774\uc5b4\uc57c \ud55c\ub2e4. \uc77c\uc0c1\uc801\uc774\ub77c\ub294 \uac83\uc740 \uc138\uae08\ubcf4\uace0\uc790\uc758 \uc0ac\uc5c5\uc0c1 \uc77c\ubc18\uc801(Common)\uc73c\ub85c \ubc1b\uc544\ub4e4\uc5ec\uc9c0\ub294 \uac83\uc744 \uc758\ubbf8\ud558\uace0 \ud544\uc694\ud558\ub2e4\ub294 \uac83\uc740 \uc138\uae08\ubcf4\uace0\uc790\uc758 \uc0ac\uc5c5\uc0c1 \uc801\uc808\ud558\uace0 \ub3c4\uc6c0 (Appropriate and helpful)\uc774 \ub41c\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud55c\ub2e4.<\/p>\n

\uc5ec\ud589(Travel), \uad50\ud1b5(Transportation) \ub610\ub294 \uc811\ub300 (Meals or Entertainment) \ube44\uc6a9\uc744 \uccad\uad6c\ud558\uac70\ub098 \uace0\uc6a9\uc8fc(Employer)\uac00 \uc77c\ubd80\ub97c \uc9c0\ubd88\ud558\uc600\uc744 \uacbd\uc6b0\uc5d0\ub294 \uc591\uc2dd 2106\uc744 \uc0ac\uc6a9\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n

\ub610\ud55c \uc5c5\ubb34\uc640 \uad00\ub828\ub41c \uad50\uc721\ube44\uc6a9\uc740 \ub2e4\uc74c \ub450 \uac00\uc9c0 \ud14c\uc2a4\ud2b8\uc911 \uc801\uc5b4\ub3c4 \ud558\ub098\ub97c \ucda9\uc871\ud560 \ub54c \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\uccab\uc9f8, \uc138\uae08\ubcf4\uace0\uc790\uc758 \ud604\uc7ac\uc5c5\ubb34\uc5d0\uc11c \uc694\uad6c\ud558\ub294 \uae30\uc220\uc744 \uc720\uc9c0\ud558\uac70\ub098 \ud5a5\uc0c1\uc2dc\ud0ac \uacbd\uc6b0, \ub458\uc9f8, \uace0\uc6a9\uc790 \ub610\ub294 \ubc95\uc801\uc73c\ub85c \uc138\uae08\ubcf4\uace0\uc790\uc758 \uae09\ub8cc\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud574 \uc0ac\uc5c5\ubaa9\uc801\uc0c1 \uc694\uad6c\ub418\uc5c8\uc744 \uacbd\uc6b0 \uc774\ub2e4.
\n\uc9c1\uc7a5\uc744 \uad6c\ud558\uae30 \uc704\ud55c \ube44\uc6a9\uc774 \ub2e4\uc74c\uacfc \uac19\uc73c\uba74 \uacf5\uc81c\uac00 \uac00\ub2a5\ud558\ub2e4.
\n\uace0\uc6a9 \uc54c\uc120\uc790 \ube44\uc6a9(Employment agency fees), \uc774\ub825\uc11c \uad00\ub828\ube44\uc6a9, \uad11\uace0\ube44\uc6a9, \uacbd\ub825\uc870\uc5b8\ube44\uc6a9(Career Counseling Costs), \uc2dd\uc0ac\uc640 \uc811\ub300\ube44\uc758 50% \uadf8\ub9ac\uace0 \uc77c\uc790\ub9ac \ucc3e\uae30 \uc704\ud558\uc5ec \uc9c1\uc811 \ub4e4\uc5b4\uac04 \uc5ec\ud589\uacfc \uad50\ud1b5\ube44 \ub4f1 \uc774\ub2e4.<\/p>\n

AGI\uc758 2% \uc81c\ud55c\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294 \uae30\ud0c0\ube44\uc6a9\uc73c\ub85c\ub294 \uacfc\uc138\ucc44\uad8c(Taxable Bond)\uc758 \uc0c1\uac01\ub8cc(Amortizable Premium), \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \uc790\uc0b0\uc758 \uc7ac\ub09c \ub3c4\ub09c \uc190\uc2e4, \uac2c\ube14\ub9c1 \uc18c\ub4dd\uae4c\uc9c0\uc758 \uac2c\ube14\ub9c1 \uc190\uc2e4, \uc815\uc2e0\uc801 \uc721\uccb4\uc801 \uc7a5\uc560\ub97c \uc57c\uae30\ud55c \uc77c\uacfc \uad00\ub828\ub41c \ube44\uc6a9, \uc5f0\uae08\uc758 \uc190\uc2e4\ub41c \ud22c\uc790(Unrecovered Investment in Annuity) \ub4f1\uc774 \uc788\ub2e4.<\/p>\n

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

2\/3\/2011 Column – Korea Town Daily \uac1c\uc778\uc138\uae08\ubcf4\uace0\uc5d0\uc11c\ub294 \ud45c\uc900\uacf5\uc81c(Standard Deduction)\uc640 \ud56d\ubaa9\ubcc4\uacf5\uc81c(Itemized Deduction) \uc911 \ub9ce\uc740 \uacf5\uc81c\uae08\uc561\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4. \ucd1d \uc18c\ub4dd\uc5d0\uc11c \uc774 \uae08\uc561\uc744 \uacf5\uc81c\ud55c\ud6c4 \uc18c\ub4dd\uc5d0 \ud574\ub2f9 \uc18c\ub4dd\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uacfc\uc138 \uae08\uc561\uc744 \uacc4\uc0b0\ud558\uac8c\ub418\ub294\ub370 \ud56d\ubaa9\ubcc4 \uacf5\uc81c\ub294 \uc758\ub8cc\ube44\uc6a9\uacfc \ubd80\ub3d9\uc0b0 \ubc0f \uc9c0\ubc29\uc815\ubd80 \uc138\uae08, \ubaa8\uae30\uc9c0 \uc774\uc790\ub97c \ud3ec\ud568\ud55c \uc774\uc790\ube44\uc6a9, \uc790\uc120\uae30\uae08, \uc7ac\ub09c \ubc0f \ub3c4\ub09c \uc190\uc2e4, \uc5c5\ubb34 \uad00\ub828\uacfc \uae30\ud0c0 \ube44\uc6a9\uc744 \ud569\uc0b0\ud55c \uae08\uc561\uc774\ub2e4. \ud56d\ubaa9\ubcc4 \uacf5\uc81c\uc5d0 \ub4e4\uc5b4\uac00\ub294 \uae30\ud0c0\ube44\uc6a9\uc73c\ub85c\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-737","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\/737","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=737"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/737\/revisions"}],"predecessor-version":[{"id":738,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/737\/revisions\/738"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}