OBBBA ์‚ฌ์—…์ž์™€ ๋ฒ•์ธ

OBBBA๊ฐ€ ์‚ฌ์—…์žยท๋ฒ•์ธ์—๊ฒŒ ๋ฏธ์น˜๋Š” ๋ณ€ํ™”

๐Ÿข 1. 100% ๋ณด๋„ˆ์Šค ๊ฐ๊ฐ€์ƒ๊ฐ ์˜๊ตฌํ™” (Bonus Depreciation) OBBBA๋Š” 100% ๋ณด๋„ˆ์Šค ๊ฐ๊ฐ€์ƒ๊ฐ์„ ์˜๊ตฌํ™”ํ–ˆ์Šต๋‹ˆ๋‹ค. ๊ธฐ๊ณ„, ์žฅ๋น„, ํŠธ๋Ÿญ, ์ปดํ“จํ„ฐ ๋“ฑ ์ ๊ฒฉ ์ž์‚ฐ์„ ๊ตฌ์ž…ํ•˜๋ฉด, ๊ตฌ์ž…ํ•œ ํ•ด์— ์ „์•ก ๋น„์šฉ ์ฒ˜๋ฆฌ ๊ฐ€๋Šฅํ•ฉ๋‹ˆ๋‹ค. ๋‹จ, ๊ฑด๋ฌผ(Real Property)์€ ์—ฌ์ „ํžˆ ์ผ๋ฐ˜ ๊ฐ๊ฐ€์ƒ๊ฐ ์ ์šฉ ๋Œ€์ƒ์ž…๋‹ˆ๋‹ค. ๐Ÿ‘‰ ์‚ฌ์—… ์ดˆ๊ธฐ ํˆฌ์ž๋น„์šฉ ์ ˆ์„ธ ํšจ๊ณผ๊ฐ€ ๋งค์šฐ ํฝ๋‹ˆ๋‹ค. ๐Ÿ’ผ 2. Pass-Through ์†Œ๋“๊ณต์ œ (Section 199A) ์œ ์ง€ ๊ฐœ์ธ์‚ฌ์—…์ž, ํŒŒํŠธ๋„ˆ์‹ญ, S-Corp ์†Œ๋“์— ๋Œ€ํ•œ […]

OBBBA๊ฐ€ ์‚ฌ์—…์žยท๋ฒ•์ธ์—๊ฒŒ ๋ฏธ์น˜๋Š” ๋ณ€ํ™” Read More ยป

OBBBA์™€ ๊ฐœ์ธ ๋‚ฉ์„ธ์ž

OBBBA๊ฐ€ ๊ฐœ์ธ ๋‚ฉ์„ธ์ž์—๊ฒŒ ๋ฏธ์น˜๋Š” ์ฃผ์š” ๋ณ€ํ™”

๐Ÿ“˜ ๊ฐœ์ธ ๋‚ฉ์„ธ์ž์—๊ฒŒ ์ƒ๊ธฐ๋Š” ๋ณ€ํ™” โ€˜One Big Beautiful Bill Act (OBBBA)โ€™๋Š” ๊ฐœ์ธ ์†Œ๋“์„ธ ๊ตฌ์กฐ์—๋„ ํฐ ๋ณ€ํ™”๋ฅผ ๊ฐ€์ ธ์™”์Šต๋‹ˆ๋‹ค. ํŠนํžˆ ๊ทผ๋กœ์ž, ํ”„๋ฆฌ๋žœ์„œ, ๋ถ€์—…์ž์—๊ฒŒ ์œ ๋ฆฌํ•œ ๊ณต์ œ ํ•ญ๋ชฉ๋“ค์ด ์ƒˆ๋กœ ์ถ”๊ฐ€๋˜๊ฑฐ๋‚˜ ํ™•๋Œ€๋˜์—ˆ์Šต๋‹ˆ๋‹ค. ๐Ÿ’ฐ 1. ์ดˆ๊ณผ๊ทผ๋ฌด ์ˆ˜๋‹น ๊ณต์ œ (Overtime Deduction) 2025๋…„๋ถ€ํ„ฐ ์‹œํ–‰ ์ผ์ • ์†Œ๋“ ์ดํ•˜ ๊ทผ๋กœ์ž๋Š” ์ดˆ๊ณผ๊ทผ๋ฌด ์ˆ˜๋‹น ์ค‘ ์ผ๋ถ€๋ฅผ ์†Œ๋“๊ณต์ œ ๋ฐ›์„ ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค. ๊ณต์ œ ํ•œ๋„: ๊ฐœ์ธ $12,500 / ๋ถ€๋ถ€ ๊ณต๋™์‹ ๊ณ 

OBBBA๊ฐ€ ๊ฐœ์ธ ๋‚ฉ์„ธ์ž์—๊ฒŒ ๋ฏธ์น˜๋Š” ์ฃผ์š” ๋ณ€ํ™” Read More ยป

One-Big-Beautiful-Bill-OBBA

OBBBA ๋ฒ•์•ˆ์ด๋ž€? ๋ฏธ๊ตญ ์„ธ๋ฒ•์— ์–ด๋–ค ๋ณ€ํ™”๊ฐ€ ์ƒ๊ธธ๊นŒ?

๐Ÿ“˜ OBBBA๋ž€ ๋ฌด์—‡์ธ๊ฐ€? โ€œOne Big Beautiful Bill Actโ€ (์ค„์—ฌ์„œ OBBA ๋˜๋Š” OBBB)๋กœ, 2025๋…„ 7์›” 4์ผ ์„œ๋ช…๋œ ๋ฏธ๊ตญ์˜ ๋Œ€๊ทœ๋ชจ ์„ธ์ œ ๊ฐœ์ • ๋ฒ•์•ˆ์ž…๋‹ˆ๋‹ค. ์ด์ „ 2017๋…„ ์„ธ์ œ๊ฐœํ˜๋ฒ• (TCJA)์˜ ์—ฌ๋Ÿฌ ์กฐํ•ญ์ด 2025๋…„ ๋ง๋กœ ์ผ๋ชฐ(expire) ์˜ˆ์ •์ด์—ˆ๋Š”๋ฐ, OBBBA๊ฐ€ ์ด๋ฅผ ์—ฐ์žฅํ•˜๊ณ  ์ƒˆ๋กญ๊ฒŒ ๊ฐœ์ •ํ•˜๋ฉด์„œ ๋ฏธ๊ตญ ์„ธ๊ธˆ ์ฒด๊ณ„ ์ „๋ฐ˜์— ํฐ ์˜ํ–ฅ์„ ์ฃผ๊ฒŒ ๋˜์—ˆ์Šต๋‹ˆ๋‹ค. ์‰ฝ๊ฒŒ ๋งํ•ด, ๐Ÿ‘‰ ๊ฐœ์ธ๊ณผ ์‚ฌ์—…์ž ๋ชจ๋‘์˜ ์„ธ๊ธˆ ๊ณ„์‚ฐ ๊ตฌ์กฐ๊ฐ€ ๋ฐ”๋€Œ๊ณ ๐Ÿ‘‰ ์ผ๋ถ€

OBBBA ๋ฒ•์•ˆ์ด๋ž€? ๋ฏธ๊ตญ ์„ธ๋ฒ•์— ์–ด๋–ค ๋ณ€ํ™”๊ฐ€ ์ƒ๊ธธ๊นŒ? Read More ยป

Relief_from_IRS_Penalty

๋ฏธ๊ตญ IRS ๋ฒŒ๊ธˆ ๊ฐ๋ฉด ์ด๋ž€? (IRS Penalty Abatement)

๊ณผ๊ฑฐ์— ์„ฑ์‹คํžˆ ์„ธ๊ธˆ ์‹ ๊ณ ๋ฅผ ํ–ˆ๊ณ  ์ด๋ฒˆ์ด ์ฒซ ๋ฒŒ๊ธˆ์ด๋ผ๋ฉด, First-Time Penalty Abatement (FTA) ์ œ๋„๋ฅผ ํ†ตํ•ด ๋น„๊ต์  ๊ฐ„๋‹จํ•˜๊ฒŒ ๋ฒŒ๊ธˆ์„ ๋ฉด์ œ๋ฐ›์„ ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

๋ฏธ๊ตญ IRS ๋ฒŒ๊ธˆ ๊ฐ๋ฉด ์ด๋ž€? (IRS Penalty Abatement) Read More ยป

Home_office_tax_deduction

ํ™ˆ ์˜คํ”ผ์Šค ์„ธ๊ธˆ ๊ณต์ œ (Home Office Deduction)

์žฌํƒ๊ทผ๋ฌด๊ฐ€ ์ ์  ๋” ์ผ๋ฐ˜ํ™”๋จ์— ๋”ฐ๋ผ, ์žํƒ ์‚ฌ๋ฌด์‹ค ๋น„์šฉ์„ ์„ธ๊ธˆ ์‹ ๊ณ ์—์„œ ๊ณต์ œํ•  ์ˆ˜ ์žˆ๋Š” ์ž ์žฌ๋ ฅ์ด ์ƒ๊น๋‹ˆ๋‹ค. ๊ฐ„๋‹จํ•œ ๊ฐ€์ด๋“œ๋ฅผ ์†Œ๊ฐœํ•ด ๋“œ๋ฆฝ๋‹ˆ๋‹ค.

ํ™ˆ ์˜คํ”ผ์Šค ์„ธ๊ธˆ ๊ณต์ œ (Home Office Deduction) Read More ยป

LLC Formation

LLC (Limitied Liability Company)์˜ ์„ค๋ฆฝ๊ณผ ์ค‘์š”์„ฑ

๋ฏธ๊ตญ ๋น„์ฆˆ๋‹ˆ์Šค ๊ตฌ์กฐ๋ฅผ ๊ฒฐ์ •ํ•  ๋•Œ, LLC (Limited Liability Company)๋Š” ๋งŽ์€ ํ˜œํƒ์„ ์ œ๊ณตํ•˜๋Š” ํšŒ์‚ฌ ๊ตฌ์กฐ๋กœ ๋งŽ์€ ์‚ฌ๋žŒ๋“ค์ด ์„ ํ˜ธํ•ฉ๋‹ˆ๋‹ค. ๋‹ค์Œ์€ LLC์˜ ์ •์˜, ์žฅ๋‹จ์ , ๊ทธ๋ฆฌ๊ณ  Sole Proprietorship(๊ฐœ์ธ ์‚ฌ์—…) ๋˜๋Š” S-Corporation(S ๋ฒ•์ธ)์œผ๋กœ์„œ์˜ ๊ตฌ์กฐํ™” ๋ฐฉ๋ฒ•์— ๋Œ€ํ•ด ๊ฐ„๋žตํžˆ ์„ค๋ช…ํ•ฉ๋‹ˆ๋‹ค. LLC๋ž€ ๋ฌด์—‡์ธ๊ฐ€? LLC๋Š” ์†Œ์œ ์ž(Member)์—๊ฒŒ ๊ฐœ์ธ ์ž์‚ฐ์— ๋Œ€ํ•œ ๋ณดํ˜ธ๋ฅผ ์ œ๊ณตํ•˜๋Š” ์œ ์—ฐํ•œ ๋น„์ฆˆ๋‹ˆ์Šค ๊ตฌ์กฐ์ž…๋‹ˆ๋‹ค. ์ด๋Š” ์†Œ์œ ์ž(Member)๋“ค์ด ๋น„์ฆˆ๋‹ˆ์Šค ๋ถ€์ฑ„์™€ ์ฑ…์ž„์— ๋Œ€ํ•ด ๊ฐœ์ธ์ ์œผ๋กœ ์ฑ…์ž„์„ ์ง€์ง€ ์•Š๋Š”๋‹ค๋Š”

LLC (Limitied Liability Company)์˜ ์„ค๋ฆฝ๊ณผ ์ค‘์š”์„ฑ Read More ยป

my refund

1040 ๊ฐœ์ธ ์†Œ๋“์„ธ ํ™˜๊ธ‰๊ธˆ (Tax Refund) IRS ์‚ฌ์ดํŠธ์—์„œ ํ™•์ธํ•˜๋Š” ๋ฐฉ๋ฒ•

๊ฐœ์ธ ์„ธ๊ธˆ ๋ณด๊ณ ์„œ (Form 1040)๋ฅผ ์ œ์ถœํ•˜์…จ๋‚˜์š”? ๊ทธ๋ฆฌ๊ณ  ํ™˜๊ธ‰๊ธˆ (Tax Refund)๋ฅผ ๊ธฐ๋‹ค๋ฆฌ๊ณ  ๊ณ„์‹ ๊ฐ€์š”? ๋ฏธ๊ตญ ๊ตญ์„ธ์ฒญ (IRS)์—์„œ ์ œ๊ณตํ•˜๋Š” ๋„๊ตฌ์ธ “Whereโ€™s My Refund?”๋ฅผ ํ†ตํ•ด ํ™˜๊ธ‰๊ธˆ ์ง„ํ–‰์ƒํ™ฉ์„ ํ™•์ธํ•  ์ˆ˜ ์žˆ์Šต๋‹ˆ๋‹ค.

1040 ๊ฐœ์ธ ์†Œ๋“์„ธ ํ™˜๊ธ‰๊ธˆ (Tax Refund) IRS ์‚ฌ์ดํŠธ์—์„œ ํ™•์ธํ•˜๋Š” ๋ฐฉ๋ฒ• Read More ยป