{"id":62,"date":"2015-06-06T13:17:10","date_gmt":"2015-06-06T20:17:10","guid":{"rendered":"http:\/\/www.skcag.com\/?page_id=62"},"modified":"2015-06-09T19:13:36","modified_gmt":"2015-06-10T02:13:36","slug":"tax-guide","status":"publish","type":"page","link":"http:\/\/www.skcag.com\/?page_id=62","title":{"rendered":"Tax Guide"},"content":{"rendered":"

\"BusinessmanTax Guide<\/p>\n

1. \uc790\uc601\uc5c5 Sole Proprietorship (Sch. C)
\n\ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc54a\uace0 \ubcf8\uc778 \uc774\ub984\uc73c\ub85c \ube44\uc988\ub2c8\uc2a4\ub97c \uc2dc\uc791\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc790\uc601\uc5c5\uc740 \uce74\uc6b4\ud2f0\uc5d0 \uac00\uc0c1\uc758 \uc774\ub984\uc744 \ub4f1\ub85d\ud558\uc5ec \ube44\uc9c0\ub2c8\uc2a4\ub97c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc790\uc601\uc5c5\uc740 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc54a\uace0 \ubc14\ub85c \uc2dc\uc791\ud560 \uc218 \uc788\uace0 \uc808\ucc28\uac00 \uac04\ub2e8\ud558\uace0 \ube44\uc6a9\uc774 \uc791\uac8c \ub4e0\ub2e4\ub294 \uc7a5\uc810\uacfc \uac1c\uc778 \uc138\uae08\ubcf4\uace0\uc2dc\uc5d0 Sch. C\ub97c \ud1b5\ud558\uc5ec \uc218\uc785\uc744 \ube44\uc6a9\ucc98\ub9ac\ud560 \uc218 \uc788\ub2e4\ub294 \uc7a5\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\uba74 \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\uba74\uc11c 1\ub144\uac04 \uc804\uccb4 \ub9e4\uc0c1\uc5d0\uc11c \uc804\uccb4 \ube44\uc6a9\uc744 \ube80 \ub098\uba38\uc9c0 \uc21c\uc774\uc775\uc5d0\uc11c \uc57d15%\uc758 \uc790\uc601\uc5c5\uc138\ub97c \ub0b4\uc57c\ud558\ub294 \ub2e8\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

2. \ubc95\uc778 C-Corporation (Form 1120)
\n\ubc95\uc778\uc740 \uc8fc\uc815\ubd80\uc5d0 \uc815\uad00\uc744 \ub4f1\ub85d\ud558\uace0 \uc8fc\uc2dd\uc744 \ubc1c\ud589\ud558\ub294 \ud615\ud0dc\uc785\ub2c8\ub2e4. \ubc95\uc778\uacfc \uac1c\uc778\uc774 \ucca0\uc800\ud788 \ubd84\ub9ac\ub418\ubbc0\ub85c \ud68c\uc0ac\ub3c8\uc744 \uac1c\uc778\ub3c8\ucc98\ub7fc \uc4f0\uba74 \uc548\ub429\ub2c8\ub2e4. \ud68c\uc0ac\ub3c8\uc744 \uac00\uc838\uac00\ub824\uba74 \uc6d4\uae09\uc758 \ud615\ud0dc\ub85c \uac00\uc838\uac00\uace0 \uae09\uc5ec\uc138(Payroll Tax)\ub97c \ub0b4\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub9ac\uace0 1\ub144\uc5d0 \ud55c\ubc88 W-2\ub97c \ubc1c\uae09\ud569\ub2c8\ub2e4. \ubcf8\uc778\uc5d0\uac8c\ub3c4 W-2\ub97c \ubc1c\uae09\ud558\uace0 \uc9c1\uc6d0\ub4e4\uc5d0\uac8c\ub3c4 W-2\ub97c \ubc1c\uae09\ud574\uc90d\ub2c8\ub2e4. \uae09\uc5ec\ub97c \uc900 \uac83\uc5d0 \ub300\ud574\uc11c\ub294 \uc804\uc561 \uc138\uae08\uacf5\uc81c\uac00 \uac00\ub2a5\ud558\uba70 \ud2b9\ubcc4\ud788 S-Corporation\uc73c\ub85c \uc804\ud658\ud560 \uacbd\uc6b0 \uc790\uc601\uc5c5\uc5d0 \ube44\ud558\uc5ec \ub9ce\uc740 \uae09\uc5ec\uc138 \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ubc95\uc778\uc740 \uc18c\uc1a1\uc774 \uc0dd\uaca8\ub3c4 \uac1c\uc778\uc5d0\uac8c\uae4c\uc9c0 \ubbf8\uce58\uc9c0 \uc54a\ub294 \uc7a5\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8\uc810\uc740 \uc774\uc911\uacfc\uc138\uc758 \ubd80\ub2f4\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

3. \ubc95\uc778 S-Corporation (Form 1120S)
\n\uc77c\ubc18\uc801\uc73c\ub85c \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790\ub098 \uc804\ubb38\uc778\ub4e4\uc774 \uac00\uc7a5 \ub9ce\uc774 \uc120\ud0dd\ud558\ub294 \ud615\ud0dc\uc758 \ubc95\uc778 \uc785\ub2c8\ub2e4. S Corp\uc740 Sole Proprietorship\uacfc C Corp\uc758 \ub2e8\uc810\uc744 \ubcf4\uc644\ud55c \ud615\ud0dc\uc774\uae30 \ub54c\ubb38\uc5d0 \ub0a9\uc138\uc790\uc5d0\uac8c \uc790\uac00\uc601\uc5c5\uc758 \uc2e0\ucd95\uc131\uc744 \uc81c\uacf5\ud558\uba74\uc11c \ubc95\uc778\uc73c\ub85c\uc11c\uc758 \uc7a5\uc810\uc744 \uc0b4\ub9ac\uace0 \uc815\uaddc\ubc95\uc778\uc758 \uc774\uc911\uacfc\uc138\ub97c \ud53c\ud560 \uc218 \uc788\ub294 \ud615\ud0dc\uc778 \uc810\uc774 \uc120\ud0dd\uc758 \uc120\ud638\ub3c4\ub97c \ub192\uc774\ub294 \uc8fc\uc694 \uc694\uc778\uc785\ub2c8\ub2e4. \ub2e8\uc810\uc774\ub77c\uba74 \uc8fc\uc8fc\uc758 \ucd5c\ub300\uc778\uc6d0\uc758 \ud55c\uacc4\ub85c \ub300\uaddc\ubaa8 \ud22c\uc790\uc790 \ud655\ub300\uc640 \uaddc\ubaa8\uc788\ub294 \uc131\uc7a5\uc744 \ub3c4\ubaa8\ud558\uae30\uc5d0\ub294 \uc5b4\ub290\uc815\ub3c4 \ud55c\uacc4\uac00 \uc788\uc2b5\ub2c8\ub2e4. (\uac1c\uc778\uc77c \uacbd\uc6b0 maximum 100\uba85. \ubd80\ubd80\uc77c \uacbd\uc6b0\uc5d0\ub294 100\uc30d, 200\uba85\uc785\ub2c8\ub2e4.) \ub610\ud55c \uc790\uaca9\uc870\uac74\uc774 C Corp\uc5d0 \ube44\ud574 \uae4c\ub2e4\ub86d\uc2b5\ub2c8\ub2e4. Domestic Corporation \ub9cc \ud5c8\uc6a9\ub418\uace0, \uc8fc\uc8fc\ub294 \uac1c\uc778, \ud2b9\uc815 Trust \uc640 estate \ub9cc \uac00\ub2a5\ud569\ub2c8\ub2e4. \ub3d9\uc5c5, \uc815\uaddc\ubc95\uc778, non-resident alien\uc740 \uc8fc\uc8fc\uac00 \ub420 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n

4. Partnership (Form 1065)
\n\uc5c5\uccb4 \ud615\ud0dc\ub97c \uc120\ud0dd\ud560 \ub54c, \ub450\uc0ac\ub78c \uc774\uc0c1\uc774 \uc0ac\uc5c5\uc744 \uc18c\uc720\ud558\uace0 \uacbd\uc601\ud558\uae30\ub97c \uacc4\ud68d\ud55c\ub2e4\uba74, \ud30c\ud2b8\ub108\uc2ed\uc744 \uc0ac\uc5c5\uccb4\uc758 \ud615\ud0dc\ub85c \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.. \ud30c\ud2b8\ub108\uc2ed\uc740 General Partnership (\ud569\uba85\ud68c\uc0ac)\uc640 Limited
\nPartnership (\ud569\uc790\ud68c\uc0ac)\uc640 \uac19\uc740 \ub450\uac00\uc9c0 \ud615\ud0dc\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud569\uba85\ud68c\uc0ac\ub294 \uc0ac\uc5c5 \ud30c\ud2b8\ub108\ub4e4\uc774 \ubaa8\ub450 \ud68c\uc0ac\uacbd\uc601\uc5d0 \ucc38\uc5ec\ud558\uace0 \ud68c\uc0ac\uc758 \ubd80\ucc44\ub098 \uae30\ud0c0 \uc0ac\uc5c5\uad00\ub828 \ubc95\ub960\ucc45\uc784\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \ucc45\uc784\uc744 \uc9c0\uac8c\ub429\ub2c8\ub2e4. \ubc18\uba74, \ud569\uc790\ud68c\uc0ac\ub294 general partner (\ubb34\ud55c\ucc45\uc784\ud30c\ud2b8\ub108)\uc640 limited partner (\uc720\ud55c\ucc45\uc784 \ud30c\ud2b8\ub108) \ub4e4\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4. \ud569\uc790\ud68c\uc0ac\uc758 \ubb34\ud55c\ucc45\uc784\ud30c\ud2b8\ub108\ub294 \ud569\uba85\ud68c\uc0ac\uc758 \ud30c\ud2b8\ub108\ub4e4\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c, \uc0ac\uc5c5\uc744 \uc9c1\uc811 \uc18c\uc720, \uacbd\uc601\ud558\uace0 \uc0ac\uc5c5\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubc95\ub960\ucc45\uc784\ub4e4\uc744 \uc9c0\uac8c \ub429\ub2c8\ub2e4.<\/p>\n

\ud30c\ud2b8\ub108\uc2ed\uc758 \uac00\uc7a5 \ud070 \uc7a5\uc810 \uc911 \ud558\ub098\ub294 \uc0ac\uc5c5\uad00\ub828 \uc138\uae08\ubd80\ub2f4\uc758\ubb34\uac00 \ud30c\ud2b8\ub108\uc2ed \uc790\uccb4\uac00 \uc544\ub2cc \uac01 \ud30c\ud2b8\ub108\ub4e4\uc5d0\uac8c \uc804\uac00\ub418\uc5b4 (pass-through) \uac01 \ud30c\ud2b8\ub108\ub4e4\uc740 \ud30c\ud2b8\ub108\uc2ed\uc73c\ub85c\ubd80\ud130 \uc790\uc2e0\uc774 \ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775\uacfc \uc190\uc2e4\ub4f1\uc744 \uc790\uc2e0\uc758 \uac1c\uc778\uc138\uae08\ubcf4\uace0\ub97c \ud1b5\ud574 \ubcf4\uace0\ud560 \uc218 \uc788\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \uc774\uc5d0\ub530\ub77c, \uac01 \ud30c\ud2b8\ub108\ub4e4\uc740 Schedule K-1 \uc774\ub77c\ub294 \uc591\uc2dd\uc744 \ud1b5\ud574 \ud30c\ud2b8\ub108\uc2ed\uc73c\ub85c\ubd80\ud130 \ub098\uc628 \uac01\uc790\uc758 \uc18c\ub4dd (income), \uacf5\uc81c (deduction), \uadf8\ub9ac\uace0 \uc138\uc561\uacf5\uc81c (tax credit)\ub4f1\uc744 \uae30\ub85d\ud558\uace0, \uac01\uc790\uc758 \uac1c\uc778\uc138\uae08\ubcf4\uace0\uc11c\ub97c \ud1b5\ud574 \ud30c\ud2b8\ub108\uc2ed\uc73c\ub85c \ubd80\ud130 \ub098\uc628 \uc774\uc775 (profits)\uc744 \ubcf4\uace0 \ud558\uba74\ub429\ub2c8\ub2e4. \ud55c\ud3b8 \ud30c\ud2b8\ub108\uc2ed \ud68c\uc0ac\uc790\uccb4\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uc9c1\uc811 \ub0b4\uc9c0\ub294 \uc54a\uc73c\ub098, \ud30c\ud2b8\ub108\uc2ed \uc790\uccb4\uc758 \uc18c\ub4dd\ub0b4\uc6a9\uc740 Form 1065\ub97c \ud1b5\ud574 \ubcf4\uace0\ud558\uac8c \ub418\uc5b4\uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\ud30c\ud2b8\ub108\uc2ed\uc758 \uac00\uc7a5\ud070 \ub2e8\uc810\uc774\ub77c\uba74\uc790\uc601\uc5c5\uc758 \uc624\ub108\uc640 \uac19\uc774 \ubb34\ud55c\ucc45\uc784\ud30c\ud2b8\ub108\uac00 \uac1c\uc778\uc801\uc73c\ub85c \uc0ac\uc5c5\uc0c1 \ubc1c\ud589\ud558\ub294 \ucc44\ubb34\ub4f1\uacfc \uac19\uc740 \ubc95\ub960\ucc45\uc784\uc744 \uc838\uc57c\ud569\ub2c8\ub2e4. \ub610\ud55c \uac01 \ubb34\ud55c\ucc45\uc784\ud30c\ud2b8\ub108 \uac1c\uac1c\uc778\uc758 \ud589\uc704\uac00 \uc804\uccb4 \ud30c\ud2b8\ub108\uc2ed\uc744 \ub300\ud45c\ud558\uac8c \ub418\ubbc0\ub85c \uc774\uc5d0\ub530\ub77c \uac1c\uac1c\uc758 \ubb34\ud55c\ucc45\uc784\ud30c\ud2b8\ub108\uc758 \ud589\uc704\uc5d0 \ub300\ud574 \ubaa8\ub4e0 \ubb34\ud55c\ucc45\uc784\ud30c\ud2b8\ub108\ub4e4\uc774 \ucc45\uc784\uc744 \uc9c0\uac8c \ub429\ub2c8\ub2e4. \ub610\ud55c \ud30c\ud2b8\ub108\uc2ed\uc740 \uc790\uc601\uc5c5\uacfc \ube44\uad50\ud560 \ub54c \uc0c1\ub300\uc801\uc73c\ub85c \ubc95\ub960 \ubc0f \ud68c\uacc4\uc870\uac74\uc774 \ubcf5\uc7a1\ud574\uc11c, \ud30c\ud2b8\ub108\uc2ed\uc744 \ud615\uc131, \uc6b4\uc601\ud558\ub294\ub370 \uc0c1\ub300\uc801\uc73c\ub85c \ube44\uc6a9\uc774 \ub354 \ub9ce\uc774 \ub4ed\ub2c8\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"

Tax Guide 1. \uc790\uc601\uc5c5 Sole Proprietorship (Sch. C) \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc54a\uace0 \ubcf8\uc778 \uc774\ub984\uc73c\ub85c \ube44\uc988\ub2c8\uc2a4\ub97c \uc2dc\uc791\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc790\uc601\uc5c5\uc740 \uce74\uc6b4\ud2f0\uc5d0 \uac00\uc0c1\uc758 \uc774\ub984\uc744 \ub4f1\ub85d\ud558\uc5ec \ube44\uc9c0\ub2c8\uc2a4\ub97c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc790\uc601\uc5c5\uc740 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uc9c0 \uc54a\uace0 \ubc14\ub85c \uc2dc\uc791\ud560 \uc218 \uc788\uace0 \uc808\ucc28\uac00 \uac04\ub2e8\ud558\uace0 \ube44\uc6a9\uc774 \uc791\uac8c \ub4e0\ub2e4\ub294 \uc7a5\uc810\uacfc \uac1c\uc778 \uc138\uae08\ubcf4\uace0\uc2dc\uc5d0 Sch. C\ub97c \ud1b5\ud558\uc5ec \uc218\uc785\uc744 \ube44\uc6a9\ucc98\ub9ac\ud560 \uc218 \uc788\ub2e4\ub294 \uc7a5\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\uba74 \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\uba74\uc11c 1\ub144\uac04 \uc804\uccb4 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":60,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"http:\/\/www.skcag.com\/index.php?rest_route=\/wp\/v2\/pages\/62"}],"collection":[{"href":"http:\/\/www.skcag.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.skcag.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.skcag.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.skcag.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=62"}],"version-history":[{"count":0,"href":"http:\/\/www.skcag.com\/index.php?rest_route=\/wp\/v2\/pages\/62\/revisions"}],"up":[{"embeddable":true,"href":"http:\/\/www.skcag.com\/index.php?rest_route=\/wp\/v2\/pages\/60"}],"wp:attachment":[{"href":"http:\/\/www.skcag.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=62"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}