{"id":154,"date":"2015-01-01T03:13:00","date_gmt":"2015-01-01T03:13:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=154"},"modified":"2024-03-02T03:14:04","modified_gmt":"2024-03-02T03:14:04","slug":"%eb%ac%b4%ea%b3%a0%ed%95%9c-%eb%b0%b0%ec%9a%b0%ec%9e%90%ec%97%90-%eb%8c%80%ed%95%9c-irs%ea%b5%ac%ec%a0%9c%ec%b1%85","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/%eb%ac%b4%ea%b3%a0%ed%95%9c-%eb%b0%b0%ec%9a%b0%ec%9e%90%ec%97%90-%eb%8c%80%ed%95%9c-irs%ea%b5%ac%ec%a0%9c%ec%b1%85\/","title":{"rendered":"\ubb34\uace0\ud55c \ubc30\uc6b0\uc790\uc5d0 \ub300\ud55c IRS\uad6c\uc81c\ucc45"},"content":{"rendered":"\n

\ubd80\ubd80\uacf5\ub3d9 \uc138\uae08\ubcf4\uace0\uc2dc \uc138\ubc95\uc740 \ubd80\ubd80\uac00 \uc138\uae08\uc5d0 \uad00\ub828\ub41c \ubaa8\ub4e0 \ucc45\uc784\uc744<\/p>\n\n\n\n

\uacf5\ub3d9\uc73c\ub85c \uac01\uae30 (jointly and severally) \uc9c0\uac8c\ud558\uace0\uc788\ub2e4.  \uc77c\ubc18\uc801\uc73c\ub85c<\/p>\n\n\n\n

\ub0a9\uc138\uc790\uc640 \ubc30\uc6b0\uc790\ub294 \uacf5\ub3d9\ubcf4\uace0\uc11c\uc0c1 \ubd80\uacfc\ub41c \uc138\uc561, \uc774\uc790 \ubc0f \ubc8c\uae08\ub4f1\uc5d0<\/p>\n\n\n\n

\uc788\uc5b4\uc11c \uacf5\ub3d9\ucc45\uc784\uc774 \uc788\ub2e4.  \uadf8\ub7ec\ub098 \ubc30\uc6b0\uc790\uc758 \uac11\uc791\uc2a4\ub7f0 \uc0ac\ub9dd\uc774\ub098<\/p>\n\n\n\n

\uc774\ud63c\ub4f1\uc73c\ub85c \ubcf8\uc758\uc544\ub2c8\uac8c \uc544\ubb34 \uc18c\ub4dd\uc774 \uc5c6\ub294 \ubcf8\uc778\uc774 \ubc30\uc6b0\uc790\uc758 \uc138\uae08\ubb38\uc81c\uc5d0<\/p>\n\n\n\n

\ub300\ud574\uc11c \ucc45\uc784\uc744 \uc9c4\ub2e4\uba74 \uc774\uac83\uc740 \uacf5\ud3c9\ud558\uc9c0 \uc54a\uc740 \uc0c1\ud669\uc774 \ub420\uac83\uc774\ub2e4. \uc774\ub807\ud55c<\/p>\n\n\n\n

\uc0c1\ud669\uc5d0\uc11c IRS\ub294 \ubb34\uace0\ud55c \ubc30\uc6b0\uc790\uc5d0 \ub300\ud558\uc5ec \uacf5\ub3d9\ucc45\uc784\uc758 \uc77c\ubd80 \ub610\ub294 \uc804\ubd80\ub97c<\/p>\n\n\n\n

\uad6c\uc81c\ud574 \uc8fc\ub294 \ubc29\ubc95\ub4e4\uc744 \ub2e4\uc74c\uacfc \uac19\uc774 \uc81c\uc2dc\ud558\uace0\uc788\ub2e4.<\/p>\n\n\n\n

1. \ubb34\uace0\ud55c \ubc30\uc6b0\uc790 \uad6c\uc81c (Innocent Spouse Relief)<\/p>\n\n\n\n

    \uc774 \uad6c\uc81c\ubc29\ubc95\uc744 \uc694\uccad\ud558\ub824\uba74 \ub2e4\uc74c\uc758 \ubaa8\ub4e0 \uc870\uac74\ub4e4\uc744 \ucda9\uc871\ud574\uc57c\ud55c\ub2e4.<\/p>\n\n\n\n

    1) \uc138\uae08\ubcf4\uace0\ub97c \uacf5\ub3d9\uc73c\ub85c(joint return) \ud574\uc57c\ud568<\/p>\n\n\n\n

    2) \ucd94\uac00\uc138\uae08\uc5d0 \ub300\ud558\uc5ec \ubaa8\ub974\uace0 \uc788\uc5b4\uc57c\ud568<\/p>\n\n\n\n

    3) \ubaa8\ub4e0 \uc0ac\uc2e4\uacfc \uc0c1\ud669\uc744 \ucc38\uc791\ud588\uc744\ub54c \ucd94\uac00\uc138\uae08\uc5d0 \ub300\ud55c \ucc45\uc784\uc774<\/p>\n\n\n\n

\ubd88\uacf5\ud3c9\ud558\ub2e4\ub294 \uc778\uc2dd\uc744 \uc8fc\uc5b4\uc57c\ud568<\/p>\n\n\n\n

2. \ucc45\uc784\ubd84\ub9ac \uc694\uccad (Separation of Liability Relief)<\/p>\n\n\n\n

   \ucc45\uc784\uc744 \ubd84\ub9ac\ud558\uc5ec \uc694\uccad\ud558\ub294 \ubc29\ubc95\uc73c\ub85c \uc138\uae08\ubcf4\uace0\ub294 \uacf5\ub3d9\uc73c\ub85c\ud558\uace0<\/p>\n\n\n\n

   \ub2e4\uc74c\uc758 \ud558\ub098\ub97c \ucda9\uc871\uc2dc\ucf1c\uc57c\ud55c\ub2e4.<\/p>\n\n\n\n

1)    \uc774\ud63c\uc744 \ud588\uac70\ub098 \ubc95\uc801 \ubcc4\uac70\uc0c1\ud0dc\uc778 \uacbd\uc6b0<\/p>\n\n\n\n

2)    \ubc30\uc6b0\uc790\uac00 \uc0ac\ub9dd\ud588\uc744 \uacbd\uc6b0<\/p>\n\n\n\n

3)    \uc694\uccad \uc2e0\uccad\ub0a0\uc790\ub85c\ubd80\ud130 12\uac1c\uc6d4 \ub3d9\uac70\ud558\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0<\/p>\n\n\n\n

    \uadf8\ub7ec\ub098 \uace0\uc758\uc801\uc73c\ub85c \uc7ac\uc0b0\uc744 \ubd84\ub9ac\ud588\uac70\ub098 \ubc30\uc6b0\uc790\uc911 \uc138\uae08\ubb38\uc81c\uc5d0<\/p>\n\n\n\n

\ub300\ud55c \uc0ac\uc804\uc9c0\uc2dd\uc774 \uc788\ub294 \uac83\uc73c\ub85c \ud310\ub2e8\ub418\uba74 \ubb34\ud6a8\uac00 \ub41c\ub2e4.<\/p>\n\n\n\n

3. \ud615\ud3c9\uc0c1\uc758 \uad6c\uc81c (Equitable Relief)<\/p>\n\n\n\n

   \uc55e\uc11c \uccab\ubc88\uacfc \ub450\ubc88\uc5d0\uc11c\uc758 \uc790\uaca9\uc740 \uc548\ub418\uc9c0\ub9cc \uae30\ud0c0 \ub2e4\ub978 \uc815\uc0c1\uc744<\/p>\n\n\n\n

   \ucc38\uc791\ud558\uc5ec \uad6c\uc81c\ub97c \uc694\uccad\ud560 \uc218 \uc788\ub2e4.  \uc774 \ubc29\ubc95\uc744 \uc2dc\ud589\ud558\ub294\ub370 \uc788\uc5b4\uc11c<\/p>\n\n\n\n

   IRS\ub294 \uc5ec\ub7ec\uac00\uc9c0 \uc870\uac74\uc744 \uc81c\uc2dc\ud558\uace0 \uc870\uc0ac\ud558\uc5ec \ubb34\uace0\ud55c \ubc30\uc6b0\uc790\ub97c<\/p>\n\n\n\n

\uad6c\uc81c\ud558\ub294 \ubc29\ubc95\uc774\ub2e4.<\/p>\n\n\n\n

\ubb34\uace0\ud55c \ubc30\uc6b0\uc790\uc5d0 \ub300\ud55c \uad6c\uc81c\ub97c \uc694\uccad\ud560\ub824\uba74 Form 8857 (Request for<\/p>\n\n\n\n

Innocent Spouse Relief) \uc0ac\uc6a9\ud558\uc5ec IRS\ub85c \uc81c\ucd9c\ud558\uc5ec\uc57c\ud558\uace0 \uc885\uc804\uc758<\/p>\n\n\n\n

2\ub144\ub0b4\uc758 \uad6c\uc81c\uc2e0\uccad \uc2dc\ud55c\uaddc\uc815\uc740 \uc0ad\uc81c\ud558\uc600\ub2e4.  \uad6c\uccb4\uc801\uc778 \uc124\uba85\uc740 IRS<\/p>\n\n\n\n

\uac04\ud589\ubb3c Pub. 971\uc744 \ucc38\uc870\ud558\uba74 \ub41c\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"

\ubd80\ubd80\uacf5\ub3d9 \uc138\uae08\ubcf4\uace0\uc2dc \uc138\ubc95\uc740 \ubd80\ubd80\uac00 \uc138\uae08\uc5d0 \uad00\ub828\ub41c \ubaa8\ub4e0 \ucc45\uc784\uc744 \uacf5\ub3d9\uc73c\ub85c \uac01\uae30 (jointly and severally) \uc9c0\uac8c\ud558\uace0\uc788\ub2e4.  \uc77c\ubc18\uc801\uc73c\ub85c \ub0a9\uc138\uc790\uc640 \ubc30\uc6b0\uc790\ub294 \uacf5\ub3d9\ubcf4\uace0\uc11c\uc0c1 \ubd80\uacfc\ub41c \uc138\uc561, \uc774\uc790 \ubc0f \ubc8c\uae08\ub4f1\uc5d0 \uc788\uc5b4\uc11c \uacf5\ub3d9\ucc45\uc784\uc774 \uc788\ub2e4.  \uadf8\ub7ec\ub098 \ubc30\uc6b0\uc790\uc758 \uac11\uc791\uc2a4\ub7f0 \uc0ac\ub9dd\uc774\ub098 \uc774\ud63c\ub4f1\uc73c\ub85c \ubcf8\uc758\uc544\ub2c8\uac8c \uc544\ubb34 \uc18c\ub4dd\uc774 \uc5c6\ub294 \ubcf8\uc778\uc774 \ubc30\uc6b0\uc790\uc758 \uc138\uae08\ubb38\uc81c\uc5d0 \ub300\ud574\uc11c \ucc45\uc784\uc744 \uc9c4\ub2e4\uba74 \uc774\uac83\uc740 \uacf5\ud3c9\ud558\uc9c0 \uc54a\uc740 \uc0c1\ud669\uc774 \ub420\uac83\uc774\ub2e4. \uc774\ub807\ud55c \uc0c1\ud669\uc5d0\uc11c IRS\ub294 \ubb34\uace0\ud55c \ubc30\uc6b0\uc790\uc5d0 \ub300\ud558\uc5ec \uacf5\ub3d9\ucc45\uc784\uc758 \uc77c\ubd80 \ub610\ub294 \uc804\ubd80\ub97c \uad6c\uc81c\ud574 \uc8fc\ub294 \ubc29\ubc95\ub4e4\uc744 \ub2e4\uc74c\uacfc \uac19\uc774 \uc81c\uc2dc\ud558\uace0\uc788\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":[],"class_list":["post-154","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/154","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=154"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/154\/revisions"}],"predecessor-version":[{"id":155,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/154\/revisions\/155"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}