{"id":128,"date":"2012-09-01T17:40:00","date_gmt":"2012-09-01T17:40:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=128"},"modified":"2024-03-01T17:40:44","modified_gmt":"2024-03-01T17:40:44","slug":"%ec%98%81%ec%97%85%ec%86%90%ec%8b%a4%ec%97%90-%ec%9d%98%ed%95%9c-irs-%ed%99%98%eb%b6%88","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/%ec%98%81%ec%97%85%ec%86%90%ec%8b%a4%ec%97%90-%ec%9d%98%ed%95%9c-irs-%ed%99%98%eb%b6%88\/","title":{"rendered":"\uc601\uc5c5\uc190\uc2e4\uc5d0 \uc758\ud55c IRS \ud658\ubd88"},"content":{"rendered":"\n

\ubbf8\uad6d\uacbd\uc81c\uac00 \uc880\ucc98\ub7fc \ud68c\ubcf5\ub418\uc9c0 \uc54a\ub294 \uac00\uc6b4\ub370 \u201c\uc62c\ud574 \ube44\uc988\ub2c8\uc2a4\uac00 \ub098\ube60\uc11c \uc190\ud574\ub97c \ubd24\ub294\ub370 \uc138\uae08\ubcf4\uace0\ub97c \ud574\uc57c \ud558\ub098\uc694?\u201d\ub77c\ub294 \uc9c8\ubb38\uc744 \ub9ce\uc774 \ubc1b\uc544\uc654\ub2e4.  \uac1c\uc778\uc138\uae08\ubcf4\uace0\ub294 \uc790\uc601\uc0ac\uc5c5\uc790 (self-employed) \uc77c \uacbd\uc6b0 \ub144 \uc218\uc785\uc774 $400 \uc774\uc0c1\uc77c \ub54c\uc640 \uc601\uc5c5\uc190\uc2e4 (NOL: Net Operating Loss)\uc774 \ubc1c\uc0dd\ud588\uc73c\uba74 IRS Refund (\ud658\ubd88)\uc744 \ubc1b\uae30 \uc704\ud574 \uc138\uae08\ubcf4\uace0\ub97c \ud558\ub294 \uac83\uc774 \uc720\ub9ac\ud558\ub2e4.  \ub0a9\uc138\uc790\uc758 \ub73b\ud558\uc9c0 \uc54a\uc740 \uc601\uc5c5\uc190\uc2e4\uc744 IRS\uac00 \uc778\uc815\ud558\uc5ec \uacfc\uac70 \ub0b8 \uc138\uae08\uc5d0\uc11c \ub3cc\ub824\uc8fc\ub294 \uc138\uc7ac\uc0c1\uc758 \ud61c\ud0dd\uc5d0 \ub300\ud558\uc5ec \uc54c\uc544\ubcf4\uae30\ub85c \ud55c\ub2e4.<\/p>\n\n\n\n

1.  \ud22c\uc790\uc190\uc2e4\uacfc \uc601\uc5c5\uc190\uc2e4<\/p>\n\n\n\n

    \ud22c\uc790\ubaa9\uc801\uc744 \uc704\ud558\uc5ec \uc18c\uc720\ud558\uc5ec \uc0ac\uc6a9\ud558\ub294 \uac70\uc758 \ubaa8\ub4e0 \uac83\uc774 \uc591\ub3c4\uc790\uc0b0\uc774\uace0 \uc774 \uc591\ub3c4\uc790\uc0b0\uc774 \ud314\ub9ac\uba74 \uadf8 \uc790\uc0b0\uc758 \uc6d0\uac00\uc640 \ud310\ub9e4\uc561 \uc0ac\uc774\uc758 \ucc28\uc561\uc774 \ud22c\uc790\uc774\ub4dd, \uc190\uc2e4 (Capital Gains and Losses)\uc774 \ub41c\ub2e4.  \uc77c\ubc18\uc801\uc73c\ub85c \ud22c\uc790\uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\uba74 \uac1c\uc778\uc778 \uacbd\uc6b0 \ub144 $3,000\uae4c\uc9c0 (\uc77c\ub144 \uc774\uc0c1 \uc7a5\uae30\ubcf4\uc720)\ub9cc \uacf5\uc81c\uac00\ub2a5\ud558\uace0 \ub0a8\uc740 \uc190\uc2e4\uc740 \ub2e4\uc74c \ub144\ub3c4\ub85c \uc774\uc6d4 \uc2dc\ud0ac \uc218 \uc788\ub2e4.<\/p>\n\n\n\n

    IRS\uc758 \uc601\uc5c5\uc190\uc2e4 (NOL)\uc740 \ucd1d\uc9c0\ucd9c\uc774 \ucd1d\uc218\uc785\ubcf4\ub2e4 \ub354 \ub9ce\uc544 \uc190\uc2e4\uc744 \ucd08\ub798\ud55c \uacbd\uc6b0\uc774\ub2e4.  \uac04\ud639 \ucca0\uc800\ud55c \uc808\uc138 \uc7a5\uce58\uc758 \uacb0\uacfc\uc77c \uc218\ub3c4 \uc788\ub2e4.  \ub530\ub77c\uc11c \ub2f9\ud574\uc758 \uc601\uc5c5\uc190\uc2e4\uc5d0 \ub300\ud574 \uacfc\uac70 2\ub144\uae4c\uc9c0 \uc804\uae30\uc774\uc6d4 (carry back)\uacfc \ud5a5\ud6c4 20\ub144\uae4c\uc9c0\uc758 \uc5f0\uc18d\uc774\uc6d4(carry forward)\uc774 \uac00\ub2a5\ud558\uc5ec \uc138\uae08\ud658\ubd88\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.<\/p>\n\n\n\n

2.  \ud658\ubd88\uc744 \uc2e0\uccad\ud558\ub294 \ubc29\ubc95<\/p>\n\n\n\n

    A)  Form 1045- \ub2f9\ud574 \uc601\uc5c5\uc190\uc2e4\uc744 \uc804\uae30\uc774\uc6d4 (carry back)\uc744 \ud1b5\ud55c \ud658\ubd88\uc744 \uc2e0\uccad\ud558\ub294 \uacbd\uc6b0 \ub2f9\ud574 \ud68c\uacc4\ub144\ub3c4 \ub9d0 \uae30\uc900\uc73c\ub85c 1\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc558\ub2e4\uba74 \uac1c\uc778\uc77c \uacbd\uc6b0 IRS Form 1045 (\ud68c\uc0ac\ub294 Form 1139)\ub97c \uc81c\ucd9c\ud558\uc5ec \ud658\ubd88\uc744 \uc2e0\uccad\ud558\uba74 \ub41c\ub2e4.<\/p>\n\n\n\n

    B)  Form 1040X \u2013 \ub9cc\uc77c \uc77c\ub144\uc774 \uc9c0\ub0ac\ub2e4\uba74 \uc218\uc815 \uc138\uae08\ubcf4\uace0 \uc11c\uc2dd\uc778 Form 1040X\ub97c \uc0ac\uc6a9\ud558\uc5ec 3\ub144\uc744 \uc18c\uae09\ud558\uc5ec \ud658\ubd88\uc744 \uc2e0\uccad\ud560 \uc218 \uc788\ub2e4.  \uc77c\ub2e8 3\ub144\uc774 \uc9c0\ub098\uba74 \uadf8 \ubaa8\ub4e0 \ud658\ubd88\uc758 \uae38\uc774 \ub9c9\ud788\uac8c\ub41c\ub2e4.<\/p>\n\n\n\n

\uc601\uc5c5\uc190\uc2e4\uc5d0 \ub530\ub978 \uac11\uc791\uc2a4\ub7f0 \uc704\uae30\uac00 IRS\uc758 Tax Refund\ub85c \uc804\ud654\uc704\ubcf5\uc758 \uae38\uc774 \uc0dd\uae30\uac8c \ub420 \uc218 \uc788\ub2e4.  \uba54\ub9c8\ub978 \uac00\ubb44\uc5d0 \ub2e8\ube44 \uc5ed\ud560\uc744 \ud574 \uc904 \uc218 \uc788\ub294\uac83\uc774\ub2e4. \ud638\uacbd\uae30 \uc2dc\uc808 \uc138\uae08\uc744 \ucda9\uc2e4\ud788 \ub0c8\ub2e4\uba74 \uc774\ub7f4 \ub54c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uac83\uc774\ub2e4. \uc774\ub7ec\ud55c \ud61c\ud0dd\uc744 \ubc1b\ub294 \uacbd\uc6b0 \uc804\ud1b5\uc801\uc73c\ub85c IRS \uac10\uc0ac\ub3c4 \ub9ce\ub2e4\ub294 \uc810\uc744 \uc0c1\uae30\ud558\uc5ec \uc190\uc2e4\uc5d0 \ub300\ud55c \uadfc\uac70\ub97c \ucca0\uc800\ud788 \uc900\ube44\ud574 \ub450\uc5b4\uc57c  \ud55c\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"

\ubbf8\uad6d\uacbd\uc81c\uac00 \uc880\ucc98\ub7fc \ud68c\ubcf5\ub418\uc9c0 \uc54a\ub294 \uac00\uc6b4\ub370 \u201c\uc62c\ud574 \ube44\uc988\ub2c8\uc2a4\uac00 \ub098\ube60\uc11c \uc190\ud574\ub97c \ubd24\ub294\ub370 \uc138\uae08\ubcf4\uace0\ub97c \ud574\uc57c \ud558\ub098\uc694?\u201d\ub77c\ub294 \uc9c8\ubb38\uc744 \ub9ce\uc774 \ubc1b\uc544\uc654\ub2e4.  \uac1c\uc778\uc138\uae08\ubcf4\uace0\ub294 \uc790\uc601\uc0ac\uc5c5\uc790 (self-employed) \uc77c \uacbd\uc6b0 \ub144 \uc218\uc785\uc774 $400 \uc774\uc0c1\uc77c \ub54c\uc640 \uc601\uc5c5\uc190\uc2e4 (NOL: Net Operating Loss)\uc774 \ubc1c\uc0dd\ud588\uc73c\uba74 IRS Refund (\ud658\ubd88)\uc744 \ubc1b\uae30 \uc704\ud574 \uc138\uae08\ubcf4\uace0\ub97c \ud558\ub294 \uac83\uc774 \uc720\ub9ac\ud558\ub2e4.  \ub0a9\uc138\uc790\uc758 \ub73b\ud558\uc9c0 \uc54a\uc740 \uc601\uc5c5\uc190\uc2e4\uc744 IRS\uac00 \uc778\uc815\ud558\uc5ec \uacfc\uac70 \ub0b8 \uc138\uae08\uc5d0\uc11c \ub3cc\ub824\uc8fc\ub294 \uc138\uc7ac\uc0c1\uc758 \ud61c\ud0dd\uc5d0 \ub300\ud558\uc5ec \uc54c\uc544\ubcf4\uae30\ub85c \ud55c\ub2e4. 1.  \ud22c\uc790\uc190\uc2e4\uacfc \uc601\uc5c5\uc190\uc2e4     \ud22c\uc790\ubaa9\uc801\uc744 \uc704\ud558\uc5ec \uc18c\uc720\ud558\uc5ec \uc0ac\uc6a9\ud558\ub294 \uac70\uc758 \ubaa8\ub4e0 \uac83\uc774 \uc591\ub3c4\uc790\uc0b0\uc774\uace0 \uc774 \uc591\ub3c4\uc790\uc0b0\uc774 \ud314\ub9ac\uba74 \uadf8 \uc790\uc0b0\uc758 \uc6d0\uac00\uc640 \ud310\ub9e4\uc561 \uc0ac\uc774\uc758 \ucc28\uc561\uc774 \ud22c\uc790\uc774\ub4dd, \uc190\uc2e4 (Capital Gains and Losses)\uc774 \ub41c\ub2e4.  \uc77c\ubc18\uc801\uc73c\ub85c \ud22c\uc790\uc190\uc2e4\uc774 \ubc1c\uc0dd\ud558\uba74 \uac1c\uc778\uc778 \uacbd\uc6b0 \ub144 $3,000\uae4c\uc9c0 (\uc77c\ub144 \uc774\uc0c1 \uc7a5\uae30\ubcf4\uc720)\ub9cc \uacf5\uc81c\uac00\ub2a5\ud558\uace0 \ub0a8\uc740 \uc190\uc2e4\uc740 \ub2e4\uc74c \ub144\ub3c4\ub85c \uc774\uc6d4 \uc2dc\ud0ac \uc218 \uc788\ub2e4.     IRS\uc758 \uc601\uc5c5\uc190\uc2e4 (NOL)\uc740 \ucd1d\uc9c0\ucd9c\uc774 \ucd1d\uc218\uc785\ubcf4\ub2e4 \ub354 \ub9ce\uc544 \uc190\uc2e4\uc744 \ucd08\ub798\ud55c \uacbd\uc6b0\uc774\ub2e4.  \uac04\ud639 \ucca0\uc800\ud55c \uc808\uc138 \uc7a5\uce58\uc758 \uacb0\uacfc\uc77c \uc218\ub3c4 \uc788\ub2e4.  \ub530\ub77c\uc11c \ub2f9\ud574\uc758 \uc601\uc5c5\uc190\uc2e4\uc5d0 \ub300\ud574 \uacfc\uac70 2\ub144\uae4c\uc9c0 \uc804\uae30\uc774\uc6d4 (carry back)\uacfc \ud5a5\ud6c4 20\ub144\uae4c\uc9c0\uc758 \uc5f0\uc18d\uc774\uc6d4(carry forward)\uc774 \uac00\ub2a5\ud558\uc5ec \uc138\uae08\ud658\ubd88\uc758 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4. 2.  \ud658\ubd88\uc744 \uc2e0\uccad\ud558\ub294 \ubc29\ubc95     A)  Form 1045- \ub2f9\ud574 \uc601\uc5c5\uc190\uc2e4\uc744 \uc804\uae30\uc774\uc6d4 (carry back)\uc744 \ud1b5\ud55c \ud658\ubd88\uc744 \uc2e0\uccad\ud558\ub294 \uacbd\uc6b0 \ub2f9\ud574 \ud68c\uacc4\ub144\ub3c4 \ub9d0 \uae30\uc900\uc73c\ub85c 1\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc558\ub2e4\uba74 \uac1c\uc778\uc77c \uacbd\uc6b0 IRS Form 1045 (\ud68c\uc0ac\ub294 Form 1139)\ub97c \uc81c\ucd9c\ud558\uc5ec \ud658\ubd88\uc744 \uc2e0\uccad\ud558\uba74 \ub41c\ub2e4.     B)  Form 1040X \u2013 \ub9cc\uc77c \uc77c\ub144\uc774 \uc9c0\ub0ac\ub2e4\uba74 \uc218\uc815 \uc138\uae08\ubcf4\uace0 \uc11c\uc2dd\uc778 Form 1040X\ub97c \uc0ac\uc6a9\ud558\uc5ec 3\ub144\uc744 \uc18c\uae09\ud558\uc5ec \ud658\ubd88\uc744 \uc2e0\uccad\ud560 \uc218 \uc788\ub2e4.  \uc77c\ub2e8 3\ub144\uc774 \uc9c0\ub098\uba74 \uadf8 \ubaa8\ub4e0 \ud658\ubd88\uc758 \uae38\uc774 \ub9c9\ud788\uac8c\ub41c\ub2e4. \uc601\uc5c5\uc190\uc2e4\uc5d0 \ub530\ub978 \uac11\uc791\uc2a4\ub7f0 \uc704\uae30\uac00 IRS\uc758 Tax Refund\ub85c \uc804\ud654\uc704\ubcf5\uc758 \uae38\uc774 \uc0dd\uae30\uac8c \ub420 \uc218 \uc788\ub2e4.  \uba54\ub9c8\ub978 \uac00\ubb44\uc5d0 \ub2e8\ube44 \uc5ed\ud560\uc744 \ud574 \uc904 \uc218 \uc788\ub294\uac83\uc774\ub2e4. \ud638\uacbd\uae30 \uc2dc\uc808 \uc138\uae08\uc744 \ucda9\uc2e4\ud788 \ub0c8\ub2e4\uba74 \uc774\ub7f4 \ub54c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uac83\uc774\ub2e4. \uc774\ub7ec\ud55c \ud61c\ud0dd\uc744 \ubc1b\ub294 \uacbd\uc6b0 \uc804\ud1b5\uc801\uc73c\ub85c IRS \uac10\uc0ac\ub3c4 \ub9ce\ub2e4\ub294 \uc810\uc744 \uc0c1\uae30\ud558\uc5ec \uc190\uc2e4\uc5d0 \ub300\ud55c \uadfc\uac70\ub97c \ucca0\uc800\ud788 \uc900\ube44\ud574 \ub450\uc5b4\uc57c  \ud55c\ub2e4.<\/p>\n","protected":false},"author":1,"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-128","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-tax"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/128","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/comments?post=128"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/128\/revisions"}],"predecessor-version":[{"id":129,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/128\/revisions\/129"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=128"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}