{"id":3980,"date":"2023-06-08T08:19:18","date_gmt":"2023-06-08T12:19:18","guid":{"rendered":"https:\/\/koreatimesphila.com\/?p=3980"},"modified":"2023-06-08T08:19:24","modified_gmt":"2023-06-08T12:19:24","slug":"a-tax-report","status":"publish","type":"post","link":"https:\/\/koreatimesphila.com\/en\/a-tax-report\/","title":{"rendered":"&#8220;\ud574\uc678 \uac70\uc8fc \uc2dc\ubbfc\uad8c\uc790, 6\uc6d415\uc77c\uae4c\uc9c0 \uc138\uae08\ubcf4\uace0\u201d"},"content":{"rendered":"<p>\u00a0<strong>\uc601\uc8fc\uad8c\uc790,\uc7a5\uae30 \uccb4\ub958\uc790 \ub4f1 \uc678\uad6d\uae08\uc735\uacc4\uc88c\ub3c4 \uc758\ubb34\ubcf4\uace0<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\ud55c\uad6d\uc744 \ube44\ub86f\ud574 \ud574\uc678\uc5d0 \uac70\uc8fc\ud558\uace0 \uc788\ub294 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790\ub4e4\uc758 \uc62c\ud574 \uc138\uae08\ubcf4\uace0 \uc2dc\ud55c\uc774 15\uc77c\ub85c \uc608\uc815\ub41c \uac00\uc6b4\ub370 \uc790\uce6b \uc18c\ub4dd\uc774\ub098 \uae08\uc735 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc138\uae08\ubcf4\uace0 \ub204\ub77d\uc774\ub098 \uc9c0\uc5f0\uc73c\ub85c \ubc8c\uae08 \ubd80\uacfc\uc640 \uac19\uc740 \ubd88\uc774\uc775\uc744 \ubc1b\ub294 \ud574\uc678 \uac70\uc8fc\uc790\ub4e4\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc5b4 \uc8fc\uc758\uac00 \uc694\ub9dd\ub418\uace0 \uc788\ub2e4.<\/p>\n\n\n\n<p>\uc5f0\ubc29\uad6d\uc138\uccad(IRS)\uc740 \ud55c\uad6d\uc744 \ud3ec\ud568\ud574 \ud574\uc678\uc5d0 \uac70\uc8fc\ud558\uba74\uc11c \uc18c\ub4dd\uc774 \uc788\ub294 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790\ub4e4\uc758 2022\ub144\ub3c4 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08\ubcf4\uace0 \ub9c8\uac10 \uc2dc\ud55c\uc774 \uc624\ub294 6\uc6d415\uc77c\uc774\ub780 \uc810\uc744 \uac15\uc870\ud558\uba74\uc11c \ud574\uc678 \uac70\uc8fc\uc790\ub4e4\uc5d0\uac8c \ub9c8\uac10 \uc2dc\ud55c \ub0b4 \ubc18\ub4dc\uc2dc \uc138\uae08\ubcf4\uace0\ub97c \uc644\ub8cc\ud574 \uc904 \uac83\uc744 \ub2f9\ubd80\ud558\uace0 \ub098\uc130\ub2e4.<\/p>\n\n\n\n<p>IRS\uc5d0 \ub530\ub974\uba74 \ubbf8\uad6d\uc744 \ubc97\uc5b4\ub098 \ud574\uc678\uc5d0 \uac70\uc8fc\ud558\uba74\uc11c \uc18c\ub4dd\uc774 \uc788\ub294 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790, \uc601\uc8fc\uad8c\uc790, \uc5f0\uac04 183\uc77c \uc774\uc0c1 \ubbf8\uad6d\uc5d0 \uac70\uc8fc\ud55c \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790 \ub4f1\uc774 \ubaa8\ub450 \ud574\ub2f9\ub41c\ub2e4. \ud2b9\ud788 \ud55c\uc778 \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790 \uc0ac\uc774\uc5d0\uc11c \ud22c\uc790 \ub610\ub294 \uac70\uc8fc \ubaa9\uc801\uc73c\ub85c \ud55c\uad6d \uc0b4\uc774\uac00 \ud06c\uac8c \ub298\uba74\uc11c&nbsp; 15\uc77c\uc778 \uc62c\ud574 \uc138\uae08\ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \uc900\uc218\ud574\uc57c \ud55c\ub2e4.<\/p>\n\n\n\n<p>\ubb38\uc81c\ub294 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \uc5f0\ub9d0 \uc815\uc0b0\uc744 \ud1b5\ud574 \uc18c\ub4dd \ubcf4\uace0\ub97c \ud588\uae30 \ub54c\ubb38\uc5d0 IRS\uc5d0 \ub610 \ub2e4\uc2dc \uc138\uae08\ubcf4\uace0\ub97c \ud560 \ud544\uc694\uac00 \uc5c6\ub2e4\uace0 \uc0dd\uac01\ud558\uace0 \uc788\ub294 \ud55c\uc778 \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790\ub4e4\uc774 \uc0c1\ub2f9\uc218\uc5d0 \uc774\ub978\ub2e4.<\/p>\n\n\n\n<p>\uc2e0\uc2b9\ubc94 \uacf5\uc778\ud68c\uacc4\uc0ac\ub294 \u201c\uc138\uae08\ubcf4\uace0\ub294 \ubbf8\uad6d \ub0b4 \uc18c\ub4dd\uc5d0\ub9cc \uad6d\ud55c\ub41c \uac83\uc774 \uc544\ub2c8\uace0 \ud55c\uad6d \ub4f1 \ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \ud3ec\ud568\ud55c \uc804 \uc138\uacc4\uc758 \uc18c\ub4dd(worldwide income)\uc744 \ub300\uc0c1\uc73c\ub85c \ud558\uace0 \uc788\ub294 \uac8c IRS\uc758 \uc6d0\uce59\u201d\uc774\ub77c\uba70 \u201c\ud55c\uad6d \ub4f1 \ud574\uc678 \uac70\uc8fc \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790\ub4e4\ub3c4 \uc18c\ub4dd\uc774 \uc788\ub2e4\uba74 IRS\uc5d0 \uc138\uae08\ubcf4\uace0\ub97c \ubc18\ub4dc\uc2dc \ud574\uc57c \ud55c\ub2e4\u201d\uace0 \uac15\uc870\ud588\ub2e4.<\/p>\n\n\n\n<p>\ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uae09\uc5ec \uc18c\ub4dd\uc744 \ube44\ub86f\ud574, \uc784\ub300 \uc218\uc785, \uc774\uc790\ub098 \ubc30\ub2f9 \uc18c\ub4dd, \ubcf4\uc720 \uc790\uc0b0 \ucc98\ubd84\uc5d0 \ub530\ub978 \uc591\ub3c4 \uc18c\ub4dd \ub4f1\uc774 \ubaa8\ub450 \uc138\uae08\ubcf4\uace0\uc758 \ub300\uc0c1\uc774 \ub41c\ub2e4. \ud55c\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud574 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \uc77c\uc815\ud55c \uc138\uae08\uc744 \ub0a9\ubd80\ud588\ub2e4\uba74 \uc138\uae08\ubcf4\uace0\ub97c \ud1b5\ud574 IRS\uc5d0 \uc54c\ub9b0\ub2e4\uace0 \ud574\uc11c \ucd94\uac00 \uc138\uae08 \ubd80\uacfc\ub97c \ubc1b\ub294 \uac83\uc740 \uc544\ub2c8\ub77c \uc124\uba85\uc774\ub2e4.<\/p>\n\n\n\n<p>\ud55c\uad6d\uacfc \ubbf8\uad6d \uc0ac\uc774\uc5d0 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815\uc774 \uc788\uc5b4 \ud574\uc678\uc138\uc561\uacf5\uc81c(foreign tax credit), \ud574\uc678\uadfc\ub85c\uc18c\ub4dd\uacf5\uc81c(foreign earned income exclusion) \ub4f1\uc758 \ud56d\ubaa9\uc744 \ud1b5\ud574 \uc18c\ub4dd\uc561\uc744 \uacf5\uc81c \ubc1b\uc744 \uc218 \uc788\ub2e4. \uc5ec\uae30\uc5d0 \uc77c\uc815\ud55c \uc790\uaca9 \uc694\uac74\uc774 \ub41c\ub2e4\uba74 \uc790\ub140\uc138\uc561\uacf5\uc81c\ub098 \ubd80\uc591\uac00\uc871\uacf5\uc81c\ubd80\uc591\uac00\uc871\uc591\uc721\ube44\uacf5\uc81c\uc640 \uac19\uc740 \uc138\uc561 \uacf5\uc81c \ud61c\ud0dd\ub3c4 \uc2e0\uccad\ub3c4 \uac00\ub2a5\ud558\ub2e4.<\/p>\n\n\n\n<p>\uc624\ub294 6\uc6d415\uc77c\uae4c\uc9c0 \uc138\uae08\ubcf4\uace0\ub97c \uc644\ub8cc\ud558\uc9c0 \ubabb\ud558\uba74 \uc2e0\uace0 \uc9c0\uc5f0 \ubc8c\uae08\uacfc \ub0a9\ubd80 \uc9c0\uc5f0 \ubc8c\uae08\uc5d0 \uc774\uc790\uae4c\uc9c0 \ubd80\uacfc\ub41c\ub2e4. \uc591\uc2dd 4868\uc744 \uc81c\ucd9c\ud558\uba74 \uc138\uae08\ubcf4\uace0 \uae30\uc77c\uc744 \uc624\ub294 10\uc6d415\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\ud560 \uc218 \uc788\ub2e4.<\/p>\n\n\n\n<p>\ud574\uc678\uae08\uc735\uacc4\uc88c \uc758\ubb34\ubcf4\uace0(FBAR)\ub3c4 \ub204\ub77d\ud558\uc9c0 \ub9d0\ud558\uc57c \ud560 \ud56d\ubaa9\uc774\ub2e4. \ud574\uc678\uc5d0 \uc788\ub294 \uae08\uc735\uc790\uc0b0\uc744 \ubaa8\ub450 \ud569\ucce4\uc744 \ub54c 2022\ub144 \ud55c \ud574 \ub3d9\uc548 \ub2e8 \ud558\ub8e8\ub77c\ub3c4 \ucd1d\uc561\uc774 1\ub9cc\ub2ec\ub7ec \uc774\uc0c1\uc774 \ub418\uba74 \uc5f0\ubc29\uc7ac\ubb34\ubd80(DOT)\uc5d0 \uc2e0\uace0\ud574\uc57c \ud55c\ub2e4. \uace0\uc758\ub85c \uc2e0\uace0\ub97c \ub204\ub77d\ud558\uba74 \ucd5c\ub300 10\ub9cc\ub2ec\ub7ec, \ud574\uc678\uae08\uc735\uacc4\uc88c\uc5d0 \uc788\ub294 \uae08\uc561\uc758 50% \uc911 \ub354 \ud070 \uc561\uc218\uac00 \ubc8c\uae08\uc73c\ub85c \ubd80\uacfc\ub41c\ub2e4. \uc624\ub294 10\uc6d415\uc77c\uae4c\uc9c0 \uc628\ub77c\uc778\uc744 \ud1b5\ud574 \ud540\uc13c(FinCEN) \uc591\uc2dd114\ub97c \uc791\uc131\ud574 \uc81c\ucd9c\ud558\uba74 \ub41c\ub2e4.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0\uc601\uc8fc\uad8c\uc790,\uc7a5\uae30 \uccb4\ub958\uc790 \ub4f1 \uc678\uad6d\uae08\uc735\uacc4\uc88c\ub3c4 \uc758\ubb34\ubcf4\uace0 \ud55c\uad6d\uc744 \ube44\ub86f\ud574 \ud574\uc678\uc5d0 \uac70\uc8fc\ud558\uace0 \uc788\ub294 \ubbf8\uad6d \uc2dc\ubbfc\uad8c\uc790\uc640 \uc601\uc8fc\uad8c\uc790\ub4e4\uc758 \uc62c\ud574 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