9\/17\/10 (Fri) Column<\/p>\n

\uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uace0 \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\ub2e4\ubcf4\uba74\uc11c C \uc8fc\uc2dd\ud68c\uc0ac \ub610\ub294 S \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud574\uc11c \ub4e4\uc5b4\ubcf4\uc558\uc744 \uac83\uc774\ub2e4. \uc77c\ubc18\uc801\uc778 C \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc774\uc911\uacfc\uc138(\ud68c\uc0ac\uc785\uc7a5\uc5d0\uc11c \ub0b4\ub294 \uc138\uae08\uacfc \ub098\uc911\uc5d0 \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ubc30\ub2f9\uae08\uc5d0 \ub300\ud55c \uc138\uae08)\ub77c\ub294 \ub2e8\uc810\uc774 \uc788\uc5b4 \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\uc2dc\ub294 \ubd84\ub4e4\uc5d0\uac8c \ubd80\ub2f4\uc744 \uc8fc\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \ub2e8\uc810\uc744 \ubcf4\uc644\ud558\uae30 \uc704\ud55c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud615\ud0dc\uac00 S \uc8fc\uc2dd\ud68c\uc0ac\uc774\ub2e4.
\nS \uc8fc\uc2dd\ud68c\uc0ac\ub294 Small Business Corporation\uc744 \uc758\ubbf8\ud558\uace0 IRC(Internal Revenue Code)\uc5d0 Subchapter S \uc5d0\uc11c \ub2e4\ub904\uc9c0\uae30 \ub54c\ubb38\uc5d0 S \uc8fc\uc2dd\ud68c\uc0ac\ub85c \uba85\uba85\ub418\uc5c8\ub2e4. Subchapter S\ub294 Section 1361 \ubd80\ud130 Section 1379\uc5d0 \uac78\uccd0 S \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud574 \uc124\uba85\ud558\uace0 \uc788\ub2e4.
\nS \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc120\ud0dd\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc8fc\uc2dd\ud68c\uc0ac \uc124\ub9bd\uc77c \ub610\ub294 \ud68c\uacc4\ub144\ub3c4\uac00 \uc2dc\uc791\ub418\ub294 \ub0a0\ub85c\ubd80\ud130 3\ubc88\uc9f8\ub2ec\uc758 15\uc77c (\uc57d 75\uc77c) \uc774\ub0b4\uc5d0 \ubaa8\ub4e0 \uc8fc\uc8fc\uc758 \ub3d9\uc758\ud558\uc5d0 \uc5f0\ubc29\uad6d\uc138\uccad \uc591\uc2dd 2553\uc744 \uc791\uc131\ud558\uc5ec \uc811\uc218\ud574\uc57c \ud55c\ub2e4. \uc5f0\ubc29\uc815\ubd80 \uc138\uae08\ubcf4\uace0\uc2dc \uc5f0\ubc29\uc815\ubd80 \uc591\uc2dd 1120S\ub97c \ud1b5\ud558\uc5ec \ubcf4\uace0\ud55c\ub2e4.
\nS \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc7a5\uc810\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.
\n\uccab\uc9f8 \uc774\uc911\uacfc\uc138\ub418\uc9c0 \uc54a\ub294\ub2e4. \uc21c\uc774\uc775\uc5d0 \ub300\ud558\uc5ec \ubc95\uc778\uc18c\ub4dd\uc138\ub97c \ub0b4\ub294 C \uc8fc\uc2dd\ud68c\uc0ac\uc640 \ub2ec\ub9ac S \uc8fc\uc2dd\ud68c\uc0ac\ub294 \ubc95\uc778\uc18c\ub4dd\uc5d0 \ub300\ud558\uc5ec \ud68c\uc0ac \uc790\uccb4\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uace0 \uc774\uc775 \ub610\ub294 \uc190\uc2e4\uc774 \uac01 \uc8fc\uc8fc\uc778 \uac1c\uc778\uc73c\ub85c \uc774\uc804\ub418\uc5b4 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0 \ud560\ub54c \ub2e4\ub978\uc18c\ub4dd\uacfc \ud568\uaed8 \ubcf4\uace0\ud55c\ub2e4.
\n\ub458\uc9f8 \uc720\ud55c\ucc45\uc784\uc774\ub2e4. \ud30c\ud2b8\ub108\uc27d\uacfc \uac19\uc774 \uc21c\uc774\uc775\uc774 \ud30c\ud2b8\ub108\uc5d0\uac8c \uc774\uc804\ub418\uc9c0\ub9cc C \uc8fc\uc2dd\ud68c\uc0ac\uc640 \uac19\uc774 \ud22c\uc790\ud55c \uac83\uae4c\uc9c0\ub9cc \ucc45\uc784\uc744 \uc9c4\ub2e4.
\n\uc138\uc9f8 \uc0ac\ud68c\ubcf4\uc7a5\uc138 \uc808\uac10\uc774\ub2e4. \uc790\uc601\uc5c5(Sole Proprietary)\uc744 \ud558\uba74\uc11c \uac1c\uc778\uc138\uae08\ubcf4\uace0\uc11c \uc591\uc2dd 1040 \uc758 Schedule C\ub97c \ud1b5\ud558\uc5ec \uc138\uae08\ubcf4\uace0\ub97c \ud560\uacbd\uc6b0 \uc774\uc775\uc5d0 \ub300\ud558\uc5ec \uc18c\ub4dd\uc138 \uc774\uc678\uc5d0 \uc0ac\ud68c\ubcf4\uc7a5\uc138 15.3%\ub97c \ubd80\ub2f4\ud574\uc57c \ud558\uc9c0\ub9cc S \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uacbd\uc6b0\uc5d0\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc21c\uc774\uc775\uc5d0 \ub300\ud574\uc11c \uac01 \uc8fc\uc8fc\uac00 \uc790\uc2e0\uc758 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \ud560\ub54c \uc0ac\ud68c\ubcf4\uc7a5\uc138\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\ub294\ub2e4. \uc774\ub7f0\uc774\uc720\uac00 \ub9ce\uc740 \uc8fc\uc2dd\ud68c\uc0ac\uac00 S \uc8fc\uc2dd\ud68c\uc0ac\ub85c \uc804\ud658\ud558\ub294 \uc774\uc720\uc774\ub2e4.
\nS\uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc790\uaca9\uc5d0 \ub300\ud55c \uc694\uad6c\uc870\uac74\uc774 \uc788\ub294\ub370 \ub2e4\uc74c\uacfc \uac19\ub2e4.
\n\uccab\uc9f8, S \uc8fc\uc2dd\ud68c\uc0ac\ub294 \ubbf8\uad6d\ud68c\uc0ac(Domestic Corporation)\uc774\uc5b4\uc57c \ud558\uace0 \uc678\uad6d\ubc95\uc778\uc740 \uc790\uaca9\uc774 \uc5c6\ub2e4.
\n\ub458\uc9f8, \uc8fc\uc8fc\ub294 \uac1c\uc778\uacfc Estates or \uc5b4\ub5a4 Trusts\ub294 \uac00\ub2a5\ud558\uc9c0\ub9cc \uc8fc\uc2dd\ud68c\uc0ac\ub098 \ud569\uba85\ud68c\uc0ac(Partnership)\uc740 \uc8fc\uc8fc\uac00 \ub420\uc218 \uc5c6\ub2e4.
\n\uc138\uc9f8, \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790\ub9cc\uc774 \uc8fc\uc8fc\uac00 \ub420\uc218 \uc788\ub2e4. \uc8fc\uc8fc\uac00 100\uba85\uc744 \ub118\uc5b4\uc11c\uba74 S \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc790\uaca9\uc774 \uc5c6\uc5b4\uc9c0\uace0 \ubd80\ubd80\uac00 \ubaa8\ub450 \uc8fc\uc8fc\uc77c \uacbd\uc6b0 \ud55c\uba85\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4.
\n\ub124\uc9f8, \ud55c\uc885\ub958\uc758 \uc8fc\uc2dd\ub9cc\uc744 \uac00\uc9c8\uc218 \uc788\ub2e4.
\n\uc774 \uc694\uad6c\uc870\uac74 \uc911 \ud558\ub098\uc758 \uc870\uac74\ub9cc\uc774\ub77c\ub3c4 \uc5b4\uae30\uac8c \ub418\uba74 S \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc790\uaca9\uc774 \ubc15\ud0c8\ub418\uace0 C \uc8fc\uc2dd\ud68c\uc0ac\ub85c \ucde8\uae09\ub41c\ub2e4.<\/p>\n

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

9\/17\/10 (Fri) Column \uc8fc\uc2dd\ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uace0 \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\ub2e4\ubcf4\uba74\uc11c C \uc8fc\uc2dd\ud68c\uc0ac \ub610\ub294 S \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \ub300\ud574\uc11c \ub4e4\uc5b4\ubcf4\uc558\uc744 \uac83\uc774\ub2e4. \uc77c\ubc18\uc801\uc778 C \uc8fc\uc2dd\ud68c\uc0ac\ub294 \uc774\uc911\uacfc\uc138(\ud68c\uc0ac\uc785\uc7a5\uc5d0\uc11c \ub0b4\ub294 \uc138\uae08\uacfc \ub098\uc911\uc5d0 \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ubc30\ub2f9\uae08\uc5d0 \ub300\ud55c \uc138\uae08)\ub77c\ub294 \ub2e8\uc810\uc774 \uc788\uc5b4 \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\uc2dc\ub294 \ubd84\ub4e4\uc5d0\uac8c \ubd80\ub2f4\uc744 \uc8fc\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \ub2e8\uc810\uc744 \ubcf4\uc644\ud558\uae30 \uc704\ud55c \uc8fc\uc2dd\ud68c\uc0ac\uc758 \ud615\ud0dc\uac00 S \uc8fc\uc2dd\ud68c\uc0ac\uc774\ub2e4. S \uc8fc\uc2dd\ud68c\uc0ac\ub294 Small Business Corporation\uc744 \uc758\ubbf8\ud558\uace0 IRC(Internal Revenue Code)\uc5d0 Subchapter S \uc5d0\uc11c […]<\/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-791","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\/791","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=791"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/791\/revisions"}],"predecessor-version":[{"id":792,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/791\/revisions\/792"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}