{"id":114,"date":"2012-06-07T00:42:00","date_gmt":"2012-06-07T00:42:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=114"},"modified":"2024-03-01T00:50:44","modified_gmt":"2024-03-01T00:50:44","slug":"%eb%8f%99%ec%84%b1-%ec%bb%a4%ed%94%8c%ec%9d%98-%ed%95%a9%eb%8f%99-%ec%84%b8%ea%b8%88%eb%b3%b4%ea%b3%a0","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/%eb%8f%99%ec%84%b1-%ec%bb%a4%ed%94%8c%ec%9d%98-%ed%95%a9%eb%8f%99-%ec%84%b8%ea%b8%88%eb%b3%b4%ea%b3%a0\/","title":{"rendered":"\ub3d9\uc131 \ucee4\ud50c\uc758 \ud569\ub3d9 \uc138\uae08\ubcf4\uace0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\uc624\ubc14\ub9c8 \ub300\ud1b5\ub839\uc774 \u201c\ub3d9\uc131\ucee4\ud50c\ub3c4 \uacb0\ud63c\ud560 \uc218 \uc788\uc5b4\uc57c \ud55c\ub2e4\u201d\uace0 \ub3d9\uc131\ucee4\ud50c \uacb0\ud63c\uc5d0 \ub300\ud574 \uacf5\uc2dd\uc801 \uc9c0\uc9c0 \uc785\uc7a5\uc744 \ubc1d\ud614\ub2e4.&nbsp;\uadf8\ub294 \uadf8 \ub3d9\uc548 \ub3d9\uc131\uacb0\ud63c\uc790\uc758 \uad8c\ub9ac\uc5d0 \ub300\ud574\uc11c\ub294 \uc639\ud638\ud588\uc73c\ub098 \ub3d9\uc131\uacb0\ud63c \ud569\ubc95\ud654\uc5d0 \ub300\ud574\uc11c\ub294 \uad6c\uccb4\uc801\uc778 \uc785\uc7a5\uc744 \ud53c\ud55c \ucc44 \uc720\ubcf4\uc801\uc778 \uc785\uc7a5\uc744 \ucde8\ud574\uc624\ub2e4\uac00 \uc9c0\ub09c 5\uc6d4 9\uc77c \uc778\ud130\ubdf0\ub97c \ud1b5\ud574 \uacf5\uc2dd \uc785\uc7a5\uc744 \ubc1d\ud78c \uac83\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c\uacb0\ud63c\uc740 \ub0a8\uc131\uacfc \uc5ec\uc131 \uac04\uc758 \uacb0\ud569\u201d\uc774\ub77c\uace0 \uac15\uc870\ud558\ub294 \uacf5\ud654\ub2f9 \ub300\uc120\ud6c4\ubcf4\uc778 \ub86c\ub2c8\uc640\ub294 \uc815 \ubc18\ub300\uc785\uc7a5\uc774\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub3d9\uc131\uacb0\ud63c\uacfc \uad00\ub828\ud55c \ubbf8\uad6d\ubc95\ub960\uc740 \ud63c\uc778\ubcf4\ud638\ubc95(DOMA)\uc73c\ub85c, \ubbf8\uad6d \ub0b4 \ub3d9\uc131 \uacb0\ud63c\uc790\uc5d0\uac8c \ub3d9\uc131\ucee4\ud50c\uc758 \ud569\ub3d9\uc138\uae08\ubcf4\uace0, \ubd80\ubd80 \uc0dd\uc874\uc790\uc758 \uc18c\uc15c\uc2dc\ud050\ub9ac\ud2f0 \ud61c\ud0dd, \ubc30\uc6b0\uc790\uc758 \uc720\uc0b0\uc0c1\uc18d \ud61c\ud0dd \ub4f1\uc744 \ubd80\uc5ec\ud560 \uc218 \uc5c6\ub3c4\ub85d \uc81c\ud55c\ud558\uace0 \uc788\ub2e4.&nbsp;\uc774 \ubc95\uacfc \uad00\ub828\ud558\uc5ec \ub3d9\uc131\ucee4\ud50c\uc758 \uc138\uae08\uc774\uc288\ub97c \uc0b4\ud3b4\ubcf4\uae30\ub85c \ud558\uaca0\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp; DOMA (Defense of Marriage Act)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;\uc774 \ubc95\uc740 1996\ub144 \ubbf8\uc758\ud68c\ub97c \ud1b5\uacfc\ud55c \ub4a4 \ub2f9\uc2dc \ud074\ub9b0\ud134 \ub300\ud1b5\ub839\uc758 \uc11c\uba85\uc73c\ub85c \ubc1c\ud6a8\ub410\uc73c\uba70 \uc77c\ubd80 \uc8fc\uc5d0\uc11c \ud569\ubc95\uc801\uc73c\ub85c\ub294 \ub3d9\uc131\ubd80\ubd80\ub85c \uacb0\ud569\uc740 \ud588\uc73c\ub098 \uc5f0\ubc29\uc815\ubd80 \ucc28\uc6d0\uc5d0\uc11c \uac01\uc885 \ud61c\ud0dd\uc744 \ubc1b\uc9c0 \ubabb\ud558\ub3c4\ub85d \uc81c\ud55c\ud558\uace0 \uc788\ub2e4.&nbsp;\uc138\uae08\ubcf4\uace0\uc5d0\uc11c\ub3c4 \ub3d9\uc131\ucee4\ud50c\uc758 \uacbd\uc6b0 \uc138\ub300\ud615\ud0dc(household)\ub85c \ubcfc \uc218 \uc5c6\uc73c\ubbc0\ub85c \ud569\ub3d9\ubcf4\uace0\ub294 \ubd88\uac00\ub2a5\ud558\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp; Married Filing Joint vs. Separate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;\uacb0\ud63c\ud55c \ucee4\ud50c\uc740 \ub300\ubd80\ubd84 \ud569\ub3d9\ubcf4\uace0(filing jointly)\ub97c \ud558\uc5ec \uc138\uae08\uc744 \uc801\uac8c \ub0b8\ub2e4.&nbsp;\ud569\ub3d9\ubcf4\uace0\uac00 \ud56d\uc0c1 \uc720\ub9ac\ud55c \uac83\uc740 \uc544\ub2c8\ub2e4.&nbsp;\uadf8\ub9ac\uace0 \ubd80\ubd80\ub85c\uc11c \uc5f0\ub300\uc801\uc73c\ub85c \ub610 \uac01\uc790\uac00(jointly and severally)&nbsp; \uc18c\ub4dd\uc138, \ubc8c\uae08 \ubc0f \uc5f0\uccb4\uc774\uc790\uc5d0 \ucc45\uc784\uc744 \uc838\uc57c \ud55c\ub2e4.&nbsp;\uac00\ub054\uc740 \uacb0\ud63c\ud55c \ucee4\ud50c\ub3c4 \ubcc4\ub3c4\uc138\uae08\ubcf4\uace0(filing separate tax returns)\ub97c \ud560 \uc218\ub3c4 \uc788\ub2e4. \uc608\ucee8\ub300 \ud55c \ubc30\uc6b0\uc790\uac00 \ubcd1\uc6d0\ube44\uc6a9 \ub4f1 \uacf5\uc81c\ube44\uc6a9\uc774 \ub9ce\uace0 \uc218\uc785\uc774 \uc801\uc73c\uba74 \ubcc4\ub3c4\ubcf4\uace0\ub85c&nbsp;\uc138\uae08\uc744 \uc808\uc57d\ud560 \uc218 \uc788\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;&nbsp;Marital Deduction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;\uc0c1\uc18d\uc138\ubc95\uc5d0\uc11c \uc0ac\ub9dd\ubc30\uc6b0\uc790\uac00 \uc0dd\uc874\ubc30\uc6b0\uc790\uc5d0\uac8c \uc7ac\uc0b0\uc744 \ub0a8\uae38 \ub54c \uc0c1\uc18d\uc138 \uacc4\uc0b0\uc5d0\uc11c&nbsp;\ubc1b\uc744 \uc218 \uc788\ub294 \uacf5\uc81c\uc561\uc73c\ub85c \uacb0\ud63c\ud55c \ubc30\uc6b0\uc790\ub07c\ub9ac\ub294 \ubb34\uc81c\ud55c\uc774\ub2e4.&nbsp;\uc774\ub97c Marital Deduction\uc774\ub77c \ud558\uba70 \uc0c1\uc18d\uc138\ub97c \uc804\ud600 \ub0b4\uc9c0 \uc54a\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc7a0\uc815\uc801 \uc720\ubcf4(defer)\ud574 \uc8fc\ub294 \uc5ed\ud560\uc744 \ud55c\ub2e4.&nbsp;\uc7ac\uc0b0\uc744 \ub9ce\uc774 \ubb3c\ub824\ubc1b\uc740 \uc0dd\uc874\ubc30\uc6b0\uc790\ub294 \ub098\uc911\uc5d0 \uc0c1\uc18d\uc138\ub97c \ub9ce\uc774 \ub0b4\uc9c0 \uc54a\ub3c4\ub85d \ucca0\uc800\ud55c \uc0c1\uc18d\uacc4\ud68d(estate planning)\uc744 \ud574 \ub450\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp; IRS\uc758 \ub3d9\uc131\ucee4\ud50c\uc5d0 \ub300\ud55c \uc785\uc7a5<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp; IRS\ub294 DOMA(\ud63c\uc778\ubcf4\ud638\ubc95)\uc758 \uc81c 3\ud56d\uc5d0 \uc900\ud558\uc5ec \ub3d9\uc131\ucee4\ud50c\uc758 \uc138\uae08\ubcf4\uace0\ub97c \ubd80\ubd80\uc5d0 \uc900\ud558\ub294 \uc138\ub300(household) \ud615\ud0dc\ub85c \ubc1b\uc544\ub4e4\uc774\uc9c0 \uc54a\uc73c\ubbc0\ub85c \ud569\ub3d9\ubcf4\uace0\ub97c \ud5c8\uc6a9\ud558\uc9c0 \uc54a\uace0 \uc788\ub2e4.&nbsp;\ub9c8\ucc2c\uac00\uc9c0\ub85c \ubc30\uc6b0\uc790\ub85c\uc11c \ub204\ub9ac\ub294 \uc720\uc0b0\uc0c1\uc18d \uad8c\ub9ac\uc778 Marital Deduction\ub3c4 \uc778\uc815\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc624\ubc14\ub9c8 \ub300\ud1b5\ub839\uc774 \ub3d9\uc131\ucee4\ud50c \uacb0\ud63c\uc758 \ud569\ubc95\ud654\ub97c \uc9c0\uc9c0\ud55c\ub2e4 \ud574\uc11c \ub2f9\uc7a5 \ubc95\uc73c\ub85c&nbsp;\uc2dc\ud589\ub418\ub294 \uac83\uc740 \uc544\ub2c8\ub098 \ud569\ubc95\uacfc \uae08\uc9c0\uc758 \ub17c\ub780\uc740 \uacc4\uc18d\ub420 \uac83\uc774\ub2e4.&nbsp;DOMA\uc5d0 \uc758\ud55c \uc5f0\ubc29\ubc95\uc740 \uc5ec\uc804\ud788 \u201c\uacb0\ud63c\uc740 \ud55c \ub0a8\uc131\uacfc \ud55c \uc5ec\uc131\uc758 \uacb0\ud569\u201d\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\uc5b4\uc11c IRS\ub3c4 \uc774 \ubc95\uc5d0 \uc900\ud558\uc5ec \uc138\uae08\ubcf4\uace0\ub294 \uc2dc\ud589\ub418\ub9ac\ub77c \ubbff\ub294\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uc624\ubc14\ub9c8 \ub300\ud1b5\ub839\uc774 \u201c\ub3d9\uc131\ucee4\ud50c\ub3c4 \uacb0\ud63c\ud560 \uc218 \uc788\uc5b4\uc57c \ud55c\ub2e4\u201d\uace0 \ub3d9\uc131\ucee4\ud50c \uacb0\ud63c\uc5d0 \ub300\ud574 \uacf5\uc2dd\uc801 \uc9c0\uc9c0 \uc785\uc7a5\uc744 \ubc1d\ud614\ub2e4.&nbsp;\uadf8\ub294 \uadf8 \ub3d9\uc548 \ub3d9\uc131\uacb0\ud63c\uc790\uc758 \uad8c\ub9ac\uc5d0 \ub300\ud574\uc11c\ub294 \uc639\ud638\ud588\uc73c\ub098 \ub3d9\uc131\uacb0\ud63c \ud569\ubc95\ud654\uc5d0 \ub300\ud574\uc11c\ub294 \uad6c\uccb4\uc801\uc778 \uc785\uc7a5\uc744 \ud53c\ud55c \ucc44 \uc720\ubcf4\uc801\uc778 \uc785\uc7a5\uc744 \ucde8\ud574\uc624\ub2e4\uac00 \uc9c0\ub09c 5\uc6d4 9\uc77c \uc778\ud130\ubdf0\ub97c \ud1b5\ud574 \uacf5\uc2dd \uc785\uc7a5\uc744 \ubc1d\ud78c \uac83\uc774\ub2e4. \u201c\uacb0\ud63c\uc740 \ub0a8\uc131\uacfc \uc5ec\uc131 \uac04\uc758 \uacb0\ud569\u201d\uc774\ub77c\uace0 \uac15\uc870\ud558\ub294 \uacf5\ud654\ub2f9 \ub300\uc120\ud6c4\ubcf4\uc778 \ub86c\ub2c8\uc640\ub294 \uc815 \ubc18\ub300\uc785\uc7a5\uc774\ub2e4. \ub3d9\uc131\uacb0\ud63c\uacfc \uad00\ub828\ud55c \ubbf8\uad6d\ubc95\ub960\uc740 \ud63c\uc778\ubcf4\ud638\ubc95(DOMA)\uc73c\ub85c, \ubbf8\uad6d [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[1],"tags":[5],"class_list":["post-114","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-tax"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/comments?post=114"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/114\/revisions"}],"predecessor-version":[{"id":115,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/114\/revisions\/115"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}