4\/30\/10 (Fri) Column – Korea Town Daily<\/p>\n

\uc9c0\ub09c\ud574\uc5d0 \uc5f0\ubc29 \uad6d\uc138\uccad IRS\ub294 \ub300\ub300\uc801\uc778 \ud64d\ubcf4\ub97c \ud1b5\ud558\uc5ec \ud574\uc678 \uae08\uc735\uacc4\uc88c \uc2e0\uace0\ub97c \uc720\ub3c4\ud558\uc600\ub2e4. \ud574\uc678 \uae08\uc735\uacc4\uc88c \uc2e0\uace0\uaddc\uc815\uc740 \uc774\ubbf8 \uc624\ub798\uc804\uc5d0 \ub9cc\ub4e4\uc5b4\uc9c4 \uac83\uc778\ub370 \uac11\uc791\uc2a4\ub7f0 \ubc1c\ud45c\ub85c \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc73c\ub85c \uc778\uc2dd\ud558\uace0 \uc788\uc5c8\ub358\uac83\uac19\ub2e4.<\/p>\n

\uc5b8\ub860\uc744 \ud1b5\ud574 \uc5f0\ubc29\uad6d\uc138\uccad\uc774 \uc9c0\ub09c\ud574 8\uc6d4 19\uc77c \uc2a4\uc704\uc2a4\uc740\ud589\uc73c\ub85c\ubd80\ud130 \uc790\uc0ac \uace0\uac1d 4,450\uc5ec\uba85\uc758 \uae08\uc735\uacc4\uc88c\uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uae30\ub85c\ud588\ub2e4\ub294\uac83\uc744 \ubc1c\ud45c\ud558\uc600\ub2e4. \uc774\ub85c\uc11c \ud55c\uad6d, \ubbf8\uad6d\uc744 \ud3ec\ud568\ud55c G20\ud68c\uc6d0\uad6d\uc740 \uad6d\uac00 \uac04 \uae08\uc735\uaddc\uc81c \uacf5\uc870\ub77c\ub294 \ud611\uc758\ub97c \ud1b5\ud574 \ubcf4\ub2e4 \ud65c\ubc1c\ud55c \uacfc\uc138 \ud65c\ub3d9\uc744 \ud3bc\uce60 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uc774\ubc88 \ud68c\uc5d0\uc11c\ub294 \ud574\uc678\uae08\uc735\uacc4\uc88c \uc2e0\uace0\uc758 \ubc29\ubc95\uc744 \ub3c5\uc790\ub4e4\uacfc \uc815\ub9ac\ud574\ubcf4\uae30\ub85c\ud55c\ub2e4.<\/p>\n

\ud574\uc678 \uae08\uc735\uacc4\uc88c \uc2e0\uace0\ub294 \uae08\uc735\uacc4\uc88c \uc874\uc7ac\uc758 \ubcf4\uace0\uc640 \uad00\ub828 \uc18c\ub4dd\uc758 \ubcf4\uace0\ub77c\ub294 \ub450 \uac00\uc9c0\ub85c \ub098\ub204\uc5b4 \uc9c4\ud589\ub41c\ub2e4. \uae08\uc735\uacc4\uc88c \ubcf4\uace0\uc758\ubb34\ub294 \uc5b4\ub290 \ud55c\ud574\uc5d0 \ubbf8\uad6d\uc5d0\uc11c\uc758 \uc790\uae08 \uc720\ucd9c\uc774\ub098 \ud574\uc678\uc5d0\uc11c\uc758 \uc18c\ub4dd\uc774 \uc0dd\uaca8 \ud574\uc678\uc5d0 \uae08\uc735\uacc4\uc88c\uac00 \uc0dd\uae34 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ud558\uba70 \ub2e4\uc74c\ud574 6\uc6d430\uc77c\uae4c\uc9c0 Form TD F 90-22.1 (Report of Foreign Bank and Financial Account)\uc774\ub77c\ub294 \uc591\uc2dd\uc744 \ud1b5\ud574 IRS\uc5d0 \ubcf4\uace0\ud558\uac8c \ub41c\ub2e4.<\/p>\n

\uc608\ub97c \ub4e4\uc5b4 2009\ub144 \uc911\uc5d0 $10,000\uc774\uc0c1\uc758 \uae08\uc561\uc774 \ud574\uc678\uacc4\uc88c\uc5d0 \uc785\uae08\ub418\uc5c8\ub2e4\uba74 2010\ub144 6\uc6d430\uc77c\uae4c\uc9c0 \uc704\uc758 \uc591\uc2dd\uc5d0 \ud574\ub2f9\uad6d\uac00, \ud574\ub2f9 \uae08\uc735\uae30\uad00, \uae08\uc735 \uacc4\uc88c\ubc88\ud638, \uc785\uae08\uae08\uc561\uc744 \uae30\uc785\ud558\uc5ec IRS\ub85c \ubcf4\ub0b4\uba74\ub41c\ub2e4. \uc774\uac83\uc740 \ub2e4\uc2dc \ub9d0\ud574 \ud574\uc678\uae08\uc735\uacc4\uc88c\uc758 \uc874\uc7ac\ub97c \uc54c\ub9ac\ub294 \uac83\uc774\ub2e4.<\/p>\n

\uadf8 \ub2e4\uc74c \uacfc\uc815\uc740 \uad00\ub828\ub41c \uae08\uc561\uc774 \uc18c\ub4dd\uc138 \ubcf4\uace0 \ub300\uc0c1\uc778\uc9c0 \ud655\uc778\ud558\uc5ec \ub2e4\uc74c\ud574 4\uc6d4 15\uc77c\uae4c\uc9c0 \uad00\ub828 \uc18c\ub4dd\uc744 \ubcf8\uc778\uc758 \uac1c\uc778\uc138\uae08\ubcf4\uace0\uc11c\uc5d0 \ubcf4\uace0\ud558\uace0 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uba74 \ub41c\ub2e4. \uc704\uc758 \uc608\uc5d0\uc11c 2009\ub144\uc5d0 \ud574\uc678\uc5d0\uc11c \uc784\ub300\uc18c\ub4dd $11,000\uc774 \ubc1c\uc0dd\ud55c \uac83\uc744 \ud574\uc678 Savings Account\uc5d0 \uc785\uae08\ud588\uace0 \uc774\ub85c \uc778\ud574 \uadf8 \uae08\uc735\uacc4\uc88c\uc5d0\uc11c \uc774\uc790\uc18c\ub4dd\uc774 $300\ubc1c\uc0dd\ud588\ub2e4\uba74 \uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc\uc5d0 $11,000\uc740 \uc784\ub300\uc18c\ub4dd\uc73c\ub85c $300\uc740 \uc774\uc790\uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0\ud574\uc57c\ud55c\ub2e4.<\/p>\n

\ubcf4\uace0\ub97c \ud574\uc57c \ud558\ub294 \ub300\uc0c1\uc790\ub294 \uc601\uc8fc\uad8c\uc790\ub098 \uc2dc\ubbfc\uad8c\uc790\ubfd0 \uc544\ub2c8\ub77c \uc138\ubc95\uc0c1 \ub0a9\uc138\uc790\ub97c \uc758\ubbf8\ud55c\ub2e4. \uae08\uc735\uacc4\uc88c\uac00 \uc0c8\ub85c \uc0dd\uacbc\ub2e4\ub294 \uc0ac\uc2e4\uc740 \ub300\uac1c\uc758 \uacbd\uc6b0 \uc18c\ub4dd\uc138\ub098 \uc0c1\uc18d \uc99d\uc5ec\uc138\uc640 \uc5f0\uad00\ub418\uae30 \ub54c\ubb38\uc5d0 \ubcf4\ub2e4 \uc138\uc2ec\ud55c \uc8fc\uc758\uac00 \uc694\uad6c\ub41c\ub2e4. \ud574\uc678 \uae08\uc735\uacc4\uc88c\uc5d0 \ubcf4\uad00\ud558\ub358 \uc790\uae08\uc744 \uae08\uc735\uae30\uad00\uc744 \ud1b5\ud574 \ubbf8\uad6d\uc73c\ub85c \ub4e4\uc5ec\uc624\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc790\ub3d9\uc801\uc73c\ub85c IRS\uc5d0 \ud1b5\uc9c0\ub418\uae30 \ub54c\ubb38\uc5d0 \uacfc\uc138\ub2f9\uad6d\uc73c\ub85c\uc11c\ub294 \uad00\ub9ac\uac00 \uc26c\uc6cc\uc9c0\uac8c \ub41c\ub2e4.<\/p>\n

\uc774\uc804\uc5d0\ub294 \ud574\uc678\uc5d0 \uc790\uae08\uc774 \uc788\ub354\ub77c\ub3c4 \ubbf8\uad6d \ub0b4\ub85c \ub4e4\uc5ec\uc62c \ub54c \ubcf8\uc778\uc774\ub098 \uc9c0\uc778\uc744 \ud1b5\ud574 \ud604\uae08\uc73c\ub85c \uc870\uae08\uc529 \uac00\uc838\uc624\uac8c \ub418\ubbc0\ub85c \uad00\uc138\ub2f9\uad6d\uc5d0\uc11c \ucd94\uc801\ud558\uae30\uac00 \uc27d\uc9c0 \uc54a\uc558\ub2e4. \uadf8\ub7ec\ub098 \uba87 \ud574 \uc804\ubd80\ud130 \ud658\uc728\uc774 \ud06c\uac8c \ubcc0\ub3d9\ud558\uba70 \ud658\ucc28\uc775\uc774\ub77c\ub294 \uc218\uc775\uc744 \uc5bb\uae30 \uc704\ud574 \ub2e8\uae30\uc5d0 \uc790\uae08\uc744 \uc774\ub3d9\ud558\ub2e4\ubcf4\ub2c8 \uae08\uc735\uae30\uad00\uc744 \ud1b5\ud560 \uc218\ubc16\uc5d0 \uc5c6\uac8c \ub428\uc5d0\ub530\ub77c \uc774\ub7f0 \ubb38\uc81c\uac00 \uc0dd\uae30\ub294 \uac83 \uac19\ub2e4.<\/p>\n

\ubbf8\uad6d\ubfd0 \uc544\ub2c8\ub77c \ubaa8\ub4e0 \uad6d\uac00\uc758 \uae08\uc735\uae30\uad00\uc740 \uc124\ub9bd \uc2dc\uc5d0 \ud574\ub2f9 \uad6d\uac00\uc758 \uacfc\uc138 \ub2f9\uad6d\uc5d0 \ucca0\uc800\ud55c \ubcf4\uace0\uc758\ubb34\ub97c \ubd80\uc5ec\ubc1b\uac8c \ub418\ubbc0\ub85c \uae08\uc735 \uae30\uad00\uc5d0 \uc704\ud0c1\ub41c \uc790\uae08\uc740 \uad6d\uac00 \uac04\uc758 \ud611\uc758\ub9cc \uc788\uac8c\ub418\uba74 \ud655\uc778\uc774 \uc6a9\uc774\ud558\ub2e4.<\/p>\n

\uc62c\ud574\uc758 \uc138\uae08\ubcf4\uace0\uc11c\uc5d0\ub294 \ubcf4\uace0\ub418\ub294 \uc774\uc790\uc18c\ub4dd\uc774 $1,500\uc774\uc0c1\uc778 \uacbd\uc6b0 \ud604\uae08\uc744 \ub9ce\uc774 \ubcf4\uc720\ud558\ub294 \ub0a9\uc138\uc790\ub85c \uac04\uc8fc\ub418\uc5b4 \ud2b9\ubcc4\ud788 \ud574\uc678\uc5d0 \uae08\uc735\uacc4\uc88c\uac00 \uc788\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \uc808\ucc28\uac00 \ucd94\uac00\ub418\uc5c8\ub2e4.<\/p>\n

Form TD F 90-22.1\uc744 \ubcf4\uace0\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0\ub294 \uace0\uc758\uac00 \uc5c6\uc73c\uba74(Non-Willful) \uacc4\uc88c\ub2f9 $10,000\uc758 Penalty\uac00 \ubd80\uacfc\ub418\uba70, \uace0\uc758\uac00 \uc788\uc73c\uba74(Willful) $100,000\uacfc \uacc4\uc88c \ucd5c\ub300\uc794\uace0\uc758 50%\uc911 \ub9ce\uc740 \uae08\uc561\uc774 Penalty\ub85c \ub9e4\ub144 \ubd80\uacfc\ub41c\ub2e4. \ubcf4\uace0\ub300\uc0c1\uc740 \uae08\uc735\uacc4\uc88c\ub85c \ud55c\uc815\ub418\uba70 \uc774\uc5d0\ub294 \uc740\ud589 \uacc4\uc88c, \ud30c\uc0dd\uc0c1\ud488, \ubba4\ucd94\uc5bc\ud380\ub4dc\ub97c \ud3ec\ud568\ud55c \uc99d\uad8c\uacc4\uc88c, \uc77c\uc815\ud55c \uc885\ub958\uc758 \uc5f0\uae08\uacc4\uc88c\ub97c \ud3ec\ud568\ud558\uba70 \ubd80\ub3d9\uc0b0\uc758 \uc2e4\ubb3c\ubcf4\uc720\ub294 \ud574\ub2f9\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n

\ud574\uc678 \uacc4\uc88c \ubcf4\uace0\uc758 \uc5ec\ubd80\ub3c4 \uc911\uc694\ud558\uc9c0\ub9cc \uad00\ub828 \uc18c\ub4dd\uc138 \uc2e0\uace0\ub3c4 \uc8fc\uc758\uac00 \uc694\uad6c\ub418\ub294 \uc2dc\uc810\uc774\ub2e4.<\/p>\n

\ubc30\ucca0\ud615 CPA
\nPartner, UCMK & Associates<\/p>\n","protected":false},"excerpt":{"rendered":"

4\/30\/10 (Fri) Column – Korea Town Daily \uc9c0\ub09c\ud574\uc5d0 \uc5f0\ubc29 \uad6d\uc138\uccad IRS\ub294 \ub300\ub300\uc801\uc778 \ud64d\ubcf4\ub97c \ud1b5\ud558\uc5ec \ud574\uc678 \uae08\uc735\uacc4\uc88c \uc2e0\uace0\ub97c \uc720\ub3c4\ud558\uc600\ub2e4. \ud574\uc678 \uae08\uc735\uacc4\uc88c \uc2e0\uace0\uaddc\uc815\uc740 \uc774\ubbf8 \uc624\ub798\uc804\uc5d0 \ub9cc\ub4e4\uc5b4\uc9c4 \uac83\uc778\ub370 \uac11\uc791\uc2a4\ub7f0 \ubc1c\ud45c\ub85c \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc73c\ub85c \uc778\uc2dd\ud558\uace0 \uc788\uc5c8\ub358\uac83\uac19\ub2e4. \uc5b8\ub860\uc744 \ud1b5\ud574 \uc5f0\ubc29\uad6d\uc138\uccad\uc774 \uc9c0\ub09c\ud574 8\uc6d4 19\uc77c \uc2a4\uc704\uc2a4\uc740\ud589\uc73c\ub85c\ubd80\ud130 \uc790\uc0ac \uace0\uac1d 4,450\uc5ec\uba85\uc758 \uae08\uc735\uacc4\uc88c\uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uae30\ub85c\ud588\ub2e4\ub294\uac83\uc744 \ubc1c\ud45c\ud558\uc600\ub2e4. \uc774\ub85c\uc11c \ud55c\uad6d, \ubbf8\uad6d\uc744 \ud3ec\ud568\ud55c G20\ud68c\uc6d0\uad6d\uc740 \uad6d\uac00 \uac04 \uae08\uc735\uaddc\uc81c \uacf5\uc870\ub77c\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-832","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\/832","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=832"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/832\/revisions"}],"predecessor-version":[{"id":833,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/832\/revisions\/833"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}