5\/07\/10 (Fri) Column – Korea Town Daily<\/p>\n

\uad50\uc721\uacfc \uad00\ub828\ub41c \ud06c\ub808\ub527\uc740 2009\ub144 \uc0c8\ub86d\uac8c \ud55c\uc2dc\uc801\uc73c\ub85c \uc0dd\uae34 \ud06c\ub808\ub527\uc744 \ud3ec\ud568\ud558\uc5ec 3\uac00\uc9c0\uac00 \uc788\ub2e4. American Opportunity Credit, HOPE Scholarship Credit, \uadf8\ub9ac\uace0 \ud3c9\uc0dd \uad50\uc721 \ud06c\ub808\ub527 (Lifetime Learning Credit) \uc774\ub2e4.<\/p>\n

\uc774\ub7ec\ud55c \ud06c\ub808\ub527\uc740 \ub300\ud559\uad50, \ub300\ud559\uc6d0 \ub610\ub294 \uc9c1\uc5c5 \ud6c8\ub828\uc6d0\uc5d0\uc11c \uc778\uc815\ub418\ub294 \uc218\uc5c5\ub8cc\ub97c \uc9c0\ubd88\ud55c \ub0a9\uc138\uc790\uac00 \uc11c\uc2dd 8863\uc744 \ud1b5\ud558\uc5ec \uc120\ud0dd\uc801\uc73c\ub85c \ubcf4\uace0\ud560 \uc218 \uc788\ub2e4.
\n\uc138\uac00\uc9c0 \ud06c\ub808\ub527\uc911 \ud55c\uac00\uc9c0\ub97c \uc120\ud0dd\ud560\uc218\ub294\uc788\uc73c\ub098 \ud55c\uac00\uc9c0\uc758 \ube44\uc6a9\uc744 \uc5ec\ub7ec \ud06c\ub808\ub527\uc5d0 \uc801\uc6a9\ud574\uc11c\ub294 \uc548\ub41c\ub2e4.<\/p>\n

American Opportunity Credit<\/p>\n

American Opportunity Credit\uc740 2009\ub144 \ubbf8\uad6d \uacbd\uae30 \ubd80\uc591\ucc45(American Recovery and Reinvestment Act of 2009)\uc5d0 \uc758\ud574 \ucd94\uac00\ub41c \uac83\uc73c\ub85cHOPE Scholarship Credit\uc758 \uc218\uc815\uc548\uc774\ub2e4. \uc774 \ud06c\ub808\ub527\uc740 2009\ub144\uacfc 2010\ub144 \ud55c\uc2dc\uc801\uc73c\ub85c \uc801\uc6a9\ub41c\ub2e4. \uc774 \ud06c\ub808\ub527 \uae08\uc561\uc740 \ucc98\uc74c 2,000\ub2ec\ub7ec\uae4c\uc9c0\uc758 \ub4f1\ub85d\uae08\uacfc 2,000\ub2ec\ub7ec \ucd08\uacfc \uc9c0\ucd9c\uc561\uc758 25%\ub85c\uc11c \ucd5c\uace0 2,500\ub2ec\ub7ec\uae4c\uc9c0 \ubc1b\uc744\uc218 \uc788\ub2e4. \uc911\ub4f1\uad50\uc721\uacfc\uc815(Postsecondary Education)\uc758 \ud559\uc0dd\uc740 \uccab4\ub144\ub3d9\uc548 \ud06c\ub808\ub527\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc774 \ud06c\ub808\ub527 \uae08\uc561\uc758 40%\ub294 \ud658\ubd88\ub418\ub294 (Refundable) \ud06c\ub808\ub527\uc73c\ub85c \uac1c\uc778\uc758 \uc138\uae08\ub0a9\ubd80\uc561\uc774 \ub9ce\uc9c0 \uc54a\uc744 \uacbd\uc6b0 1,000\ub2ec\ub7ec\uae4c\uc9c0 \ud658\ubd88\ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n

\uc774 \ud06c\ub808\ub527\uc744 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ud559\uc704 \ud504\ub85c\uadf8\ub7a8\uc5d0\uc11c \uc801\uc5b4\ub3c4 \ud574\ud504 \ud0c0\uc784(Half-time)\ud559\uc0dd\uc774\uc5b4\uc57c \ud558\uace0 \uc5f0\ubc29\uc815\ubd80\ub098 \uc8fc\uc815\ubd80\uc5d0\uc11c \uc911\uc8c4\uae09 (Felony Class) \ubc94\uc8c4\ub97c \ud310\uacb0\ubc1b\uc9c0 \uc54a\uc544\uc57c \ud55c\ub2e4.<\/p>\n

American Opportunity Credit\uc740 \ud658\ubd88\ub418\ub294(Refundable) \ud06c\ub808\ub527\uc774\uae30 \ub54c\ubb38\uc5d0 \uc18c\ub4dd\uc774 \uc801\uc5b4 \uc138\uae08\ubcf4\uace0\uac00 \ud544\uc694\uc5c6\ub294 \ud559\uc0dd\uc778 \uacbd\uc6b0\uc5d0\ub3c4 \uc138\uae08\ubcf4\uace0\ub97c \ud560 \uacbd\uc6b0 \ud658\ubd88(Refund)\uc744 \ubc1b\uc744\uc218 \uc788\ub294 \uc7a5\uc810\uc774 \uc788\ub2e4.<\/p>\n

HOPE Scholarship Credit<\/p>\n

HOPE Scholarship Credit\uc740 \ucc98\uc74c \ub4f1\ub85d\uae08 1,200\ub2ec\ub7ec\uc758 100%\uc640 \ub2e4\uc74c \ub4f1\ub85d\uae08 1,200\ub2ec\ub7ec\uc758 50%\ub97c \uacf5\uc81c \ubc1b\uc744\uc218 \uc788\ub2e4.<\/p>\n

2009\ub144\uc5d0HOPE Scholarship Credit\uc740 \ub300\ud559 1-2\ud559\ub144\ub4e4\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uac83\uc73c\ub85c \ud559\uc0dd\ub2f9 1,800 \ub2ec\ub7ec\uc529 \uc138\uae08\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc744\uc218 \uc788\uc73c\uba70 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0a9\uc138\uc790\uc5d0\uac8c \uc801\uc6a9\ub41c\ub2e4.
\n1) \uc9c0\ub09c 2\ub144\ub3d9\uc548 HOPE Credit\uc744 \uc120\ud0dd\ud558\uc9c0 \uc54a\uc558\uc5b4\uc57c \ud558\uace0,
\n2) \uc911\ub4f1\uacfc\uc815\uad50\uc721\ud6c4(Postsecondary Education)\uc758 \uccab 2\ub144\uc744 \ub9c8\uce58\uc9c0 \uc54a\uc558\uc5b4\uc57c \ud558\uace0,
\n3) \uc801\uc5b4\ub3c4 \ud574\ud504 \ud0c0\uc784(Half-time)\uc774\uc0c1 \ud559\uc704\ub098 \uc790\uaca9\uc99d \ub610\ub294 \uad50\uc721 \uc778\uc99d\uc11c\ub4f1\uc744 \uc5bb\uae30\uc704\ud574 \ud504\ub85c\uadf8\ub7a8\uc5d0 \ub4f1\ub85d\ub418\uc5b4 \uc788\uc5b4\uc57c \ud558\uace0,
\n4) \uc5f0\ubc29\uc815\ubd80\ub098 \uc8fc\uc815\ubd80\uc5d0\uc11c \uc911\uc8c4\uae09 (Felony Class) \ubc94\uc8c4\ub97c \ud310\uacb0\ubc1b\uc9c0 \uc54a\uc544\uc57c \ud55c\ub2e4.<\/p>\n

\ud3c9\uc0dd \uad50\uc721 \ud06c\ub808\ub527(Lifetime Learning Credit)<\/p>\n

\ud3c9\uc0dd \uad50\uc721 \ud06c\ub808\ub527\uc740 HOPE Scholarship Credit\uc744 \ubc1b\uc9c0 \ubabb\ud558\ub294 \ud559\ube44\uc5d0 \ub300\ud574 \ucc98\uc74c \ub4f1\ub85d\uae08\uacfc \uad00\ub828\ub41c 10,000\ub2ec\ub7ec\uc758 20%\ub97c \uc138\uae08 \ud06c\ub808\ub527\uc73c\ub85c \ubc1b\uc744 \uc218 \uc788\ub2e4.
\n\ud3c9\uc0dd \uad50\uc721 \ud06c\ub808\ub527\uc740 \uc138\uae08\ubcf4\uace0\ud558\ub294 \ub0a9\uc138\uc790\ub2f9 \ud06c\ub808\ub527\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uc81c\ud55c\uc774 \uc788\uc9c0\ub9cc Hope Credit\ucc98\ub7fc \ub300\ud559\uad50 1,2 \ud559\ub144\uc758 \uc81c\ud55c\uc5c6\uc774 \uba87\ub144\uc774\uace0 \uc801\uaca9\ud55c \uad50\uc721\uae30\uad00\uc5d0 \uacc4\uc18d\ud574\uc11c \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n

\uad50\uc721\ube44 \uad00\ub828 \ud06c\ub808\ub527\uc740 \uc18c\ub4dd\uc758 \uc81c\ud55c\uc774 \ub530\ub974\ubbc0\ub85c \uc77c\uc815 \uae08\uc561\uc774\uc0c1\uc758 \uace0\uc18c\ub4dd\uc778\uacbd\uc6b0 \ucd5c\ub300 \ud06c\ub808\ub527 \uae08\uc561\uc740 \uc904\uc5b4\ub4e4\uac8c\ub41c\ub2e4. \uc138\uac00\uc9c0 \ud06c\ub808\ub527\uc740 \ub2e4 \uc801\uc6a9\ub420 \uc218 \uc788\ub294 \uacbd\uc6b0\uac00 \uc788\uc5b4 \ub0a9\uc138\uc790\uc758 \uc0c1\ud669\uc5d0 \ub530\ub77c \ud6a8\uacfc\uc801\uc73c\ub85c \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4.<\/p>\n

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

5\/07\/10 (Fri) Column – Korea Town Daily \uad50\uc721\uacfc \uad00\ub828\ub41c \ud06c\ub808\ub527\uc740 2009\ub144 \uc0c8\ub86d\uac8c \ud55c\uc2dc\uc801\uc73c\ub85c \uc0dd\uae34 \ud06c\ub808\ub527\uc744 \ud3ec\ud568\ud558\uc5ec 3\uac00\uc9c0\uac00 \uc788\ub2e4. American Opportunity Credit, HOPE Scholarship Credit, \uadf8\ub9ac\uace0 \ud3c9\uc0dd \uad50\uc721 \ud06c\ub808\ub527 (Lifetime Learning Credit) \uc774\ub2e4. \uc774\ub7ec\ud55c \ud06c\ub808\ub527\uc740 \ub300\ud559\uad50, \ub300\ud559\uc6d0 \ub610\ub294 \uc9c1\uc5c5 \ud6c8\ub828\uc6d0\uc5d0\uc11c \uc778\uc815\ub418\ub294 \uc218\uc5c5\ub8cc\ub97c \uc9c0\ubd88\ud55c \ub0a9\uc138\uc790\uac00 \uc11c\uc2dd 8863\uc744 \ud1b5\ud558\uc5ec \uc120\ud0dd\uc801\uc73c\ub85c \ubcf4\uace0\ud560 \uc218 \uc788\ub2e4. \uc138\uac00\uc9c0 \ud06c\ub808\ub527\uc911 \ud55c\uac00\uc9c0\ub97c \uc120\ud0dd\ud560\uc218\ub294\uc788\uc73c\ub098 \ud55c\uac00\uc9c0\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-834","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\/834","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=834"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/834\/revisions"}],"predecessor-version":[{"id":835,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/834\/revisions\/835"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}