{"id":81,"date":"2012-04-04T23:55:00","date_gmt":"2012-04-04T23:55:00","guid":{"rendered":"https:\/\/retirebooja.com\/blog\/?p=81"},"modified":"2024-03-01T00:51:34","modified_gmt":"2024-03-01T00:51:34","slug":"irs%ec%9d%98-%eb%b6%88%ea%b2%bd%ea%b8%b0-%ed%83%80%ed%8c%8c-%ed%94%84%eb%a1%9c%ea%b7%b8%eb%9e%a8","status":"publish","type":"post","link":"https:\/\/retirebooja.com\/blog\/irs%ec%9d%98-%eb%b6%88%ea%b2%bd%ea%b8%b0-%ed%83%80%ed%8c%8c-%ed%94%84%eb%a1%9c%ea%b7%b8%eb%9e%a8\/","title":{"rendered":"IRS\uc758 \ubd88\uacbd\uae30 \ud0c0\ud30c \ud504\ub85c\uadf8\ub7a8"},"content":{"rendered":"\n

\uc62c\ud574 \uc138\uae08\ubcf4\uace0 \uc2dc\uc98c\uc774 \ub9c9\ubc14\uc9c0\uc5d0 \uc774\ub974\ub800\ub2e4.<\/p>\n\n\n\n

4\uc6d417\uc77c\uae4c\uc9c0 \uc138\uae08\ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \uc55e\ub450\uace0 IRS\ub294 \u2018Fresh Start Program\u2019\uc744 \ud655\uc7a5\ud55c<\/p>\n\n\n\n

\uc0c8\ub85c\uc6b4 \ud504\ub85c\uadf8\ub7a8\uc744 \ucd5c\uadfc \ubc1c\ud45c\ud588\ub2e4. \u201c\ud504\ub808\uc2dc \uc2a4\ud0c0\ud2b8 \ud504\ub85c\uadf8\ub7a8\u201d\uc740 IRS\uac00 \ubd88\uacbd\uae30\ub85c \ud0c0\uaca9\ubc1b\uc740 \uc2e4\uc9c1\uc790\uc640 \uae09\uaca9\ud55c \uc18c\ub4dd\uac10\uc18c\ub85c \uc2dc\ub2ec\ub9ac\ub294 \ub0a9\uc138\uc790\ub4e4\uc744 \uc704\ud55c \uc815\ucc45\uc73c\ub85c 2008\ub144 \ub3c4\uc785\ud55c \ud504\ub85c\uadf8\ub7a8\uc774\ub2e4. <\/p>\n\n\n\n

I.<\/strong> <\/strong>\uc2e4\uc9c1\uc790<\/strong> <\/strong>\ubc0f<\/strong> <\/strong>\uc790\uc601\uc0ac\uc5c5\uc790<\/strong> <\/strong>\uc138\uae08\ub0a9\ubd80<\/strong> <\/strong>\uc5f0\uae30<\/strong><\/strong><\/p>\n\n\n\n

1) 6\uac1c\uc6d4 \uc138\uae08\ub0a9\ubd80\uc5f0\uae30 (6-Month Grace Period)<\/p>\n\n\n\n

    30\uc77c \uc774\uc0c1 \uc2e4\uc9c1\uc790\uc640 2011\ub144 \ub9e4\ucd9c\uc774 2010\ubcf4\ub2e4 25%\uc774\uc0c1 \uac10\uc18c\ub41c \uc790\uc601\uc5c5\uc790\ub4e4\uc740 \uc138\uae08\ub0a9\ubd80 (Tax Payment)\ub97c 10\uc6d415\uc77c\uae4c\uc9c0 \uc5f0\uc7a5 \ubc1b\uc744 \uc218 \uc788\ub2e4.  \uc5f0 \uc18c\ub4dd\uc774 \ub3c5\uc2e0\uc740 10\ub9cc \ub2ec\ub7ec, \ubd80\ubd80\ub294 20\ub9cc \ub2ec\ub7ec\ub97c \ucd08\uacfc\ud558\ub294 \ub0a9\uc138\uc790\ub4e4\uc740 \uc774 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc5c6\ub2e4.<\/p>\n\n\n\n

2) \ubc8c\uae08 \uba74\uc81c (Penalty Relief)<\/p>\n\n\n\n

    \uc885\uc804\ub300\ub85c\uba74 \uc138\uae08\ubcf4\uace0\ub97c 6\uac1c\uc6d4 \uc5f0\uae30\ud560 \uc218\ub294 \uc788\uc5b4\ub3c4 \ub0b4\uc57c \ud560 \uc138\uae08\uc740 \ubcf4\uace0 \ub9c8\uac10\uc77c\uae4c\uc9c0 \ub0b4\uc57c\ub9cc \ud55c\ub2e4. \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc73c\uba74 \ub9e4\uc6d4 \u00bd% (\ucd5c\uace0 25%)\uc5d0 \ud574\ub2f9\ud558\ub294 \ubc8c\uae08\uc744 \ub0b4\uc57c \ud558\ub294\ub370 \uc774\ubc88 \uc870\ucc98\ub85c 6\uac1c\uc6d4\uac04 \ubc8c\uae08\uc744 \ub0b4\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

3) \ud560\ubd80\ub0a9\ubd80 (Installment Payment)<\/p>\n\n\n\n

    \uc544\uc6b8\ub7ec \ud568\uaed8 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc744 \ud65c\ubd80\ub85c \ub0bc \uc218 \uc788\ub294 \ub300\uc0c1\ub3c4 \ud655\ub300\ud588\ub2e4. \uc774\uc804 \ud504\ub85c\uadf8\ub7a8\uc5d0\uc11c\ub294 \ub0a9\uc138\uc561 25,000\ub2ec\ub7ec \uc774\ud558\uc5d0 \ucd5c\ub300 5\ub144\uae4c\uc9c0 \ud65c\ubd80\uac00 \uac00\ub2a5\ud588\uc9c0\ub9cc \uc774\ubc88 \uc870\ucc98\ub85c 50,000\ub2ec\ub7ec \uc774\ud558\uc5d0 6\ub144\uc73c\ub85c \ud55c\ub3c4\uc561\uacfc \uae30\uac04\uc774 \ubaa8\ub450 \ub298\uc5b4\ub0ac\ub2e4.<\/p>\n\n\n\n

II. <\/strong>\uc18c\uae30\uc5c5<\/strong> <\/strong>\uac74\uac15\ubcf4\ud5d8<\/strong> <\/strong>\uc138\uc561\uacf5\uc81c<\/strong><\/strong><\/p>\n\n\n\n

\uc2a4\ubab0 \ube44\uc9c0\ub2c8\uc2a4 \uace0\uc6a9\uc8fc\uac00 \uc81c\uacf5\ud55c \uac74\uac15\ubcf4\ud5d8\uc5d0 \ub300\ud558\uc5ec \uc138\uc561\uacf5\uc81c(Tax Credit)\ub97c<\/p>\n\n\n\n

\ubc1b\uc744 \uc218 \uc788\ub294 \ubc95\uc548\uc774 \uc0dd\uacbc\ub2e4. <\/p>\n\n\n\n

1) \uc790\uaca9\ub300\uc0c1<\/p>\n\n\n\n

    \uc2a4\ubab0 \ube44\uc9c0\ub2c8\uc2a4\uc640 \uc138\uae08\uba74\uc81c\uae30\uad00(Tax Exempt Organization)\uc758 \uace0\uc6a9\uc8fc\uac00 \uc815\uc9c1\uc6d0 25\uba85 \uc774\ud558\ub97c \uace0\uc6a9\ud558\uace0 \uc788\ub294 \uc5c5\uccb4\ub85c\uc368 \uc9c1\uc6d0\ub2f9 \uc5f0\ubd09\uc774 5\ub9cc \ub2ec\ub7ec \uc774\ud558\uc774\uba70 \uc9c1\uc6d0 \uac74\uac15 \ubcf4\ud5d8\ub8cc\uc758 50% \ub610\ub294 \uadf8 \uc774\uc0c1\uc744 \uc81c\uacf5\ud558\ub294 \uc5c5\uccb4\uc774\ub2e4.<\/p>\n\n\n\n

2) \uc138\uae08\uacf5\uc81c\uc561 (Tax Credit)<\/p>\n\n\n\n

    \uc18c\ub4dd\uc5d0 \ub530\ub978 \ucc28\ub4f1\uc81c\ub97c \uc801\uc6a9\ud558\uc5ec \uc815\uaddc\uc9c1\uc6d0 10\uba85 \uc774\ud558, \uc9c1\uc6d0\ub2f9 \uc5f0\ubd09 2\ub9cc5\ucc9c \ub2ec\ub7ec \uc774\ud558\ub97c \uc9c0\ubd88\ud558\ub294 \uc5c5\uccb4 \uace0\uc6a9\uc8fc\ub294 \ucd5c\ub300 35%\uc758 \uc138\uae08 \uacf5\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.  2014\ub144\ubd80\ud130\ub294 \ucd5c\ub300 50%\uae4c\uc9c0 \uacf5\uc81c \uac00\ub2a5\ud574\uc9c4\ub2e4.<\/p>\n\n\n\n

3) \ud658\uae09 \uc2e0\uccad\ubc29\ubc95    \uacf5\uc81c\uc561 \uc0b0\ucd9c\uc744 \uc704\ud574 IRS Form 8941\uc744 \uc791\uc131\ud558\uc5ec \uc62c\ud574\ub294 4\uc6d4 17\uc77c\uae4c\uc9c0 \uc81c\ucd9c\ud574\uc57c \ud558\uba70 \ube44\uacfc\uc138 \ubc95\uc778\uc758 \uacbd\uc6b0\ub294 Form 990-T\ub97c \uc791\uc131\ud574\uc57c \ud55c\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"

\uc62c\ud574 \uc138\uae08\ubcf4\uace0 \uc2dc\uc98c\uc774 \ub9c9\ubc14\uc9c0\uc5d0 \uc774\ub974\ub800\ub2e4. 4\uc6d417\uc77c\uae4c\uc9c0 \uc138\uae08\ubcf4\uace0 \ub9c8\uac10\uc77c\uc744 \uc55e\ub450\uace0 IRS\ub294 \u2018Fresh Start Program\u2019\uc744 \ud655\uc7a5\ud55c \uc0c8\ub85c\uc6b4 \ud504\ub85c\uadf8\ub7a8\uc744 \ucd5c\uadfc \ubc1c\ud45c\ud588\ub2e4. \u201c\ud504\ub808\uc2dc \uc2a4\ud0c0\ud2b8 \ud504\ub85c\uadf8\ub7a8\u201d\uc740 IRS\uac00 \ubd88\uacbd\uae30\ub85c \ud0c0\uaca9\ubc1b\uc740 \uc2e4\uc9c1\uc790\uc640 \uae09\uaca9\ud55c \uc18c\ub4dd\uac10\uc18c\ub85c \uc2dc\ub2ec\ub9ac\ub294 \ub0a9\uc138\uc790\ub4e4\uc744 \uc704\ud55c \uc815\ucc45\uc73c\ub85c 2008\ub144 \ub3c4\uc785\ud55c \ud504\ub85c\uadf8\ub7a8\uc774\ub2e4.  I. \uc2e4\uc9c1\uc790 \ubc0f \uc790\uc601\uc0ac\uc5c5\uc790 \uc138\uae08\ub0a9\ubd80 \uc5f0\uae30 1) 6\uac1c\uc6d4 \uc138\uae08\ub0a9\ubd80\uc5f0\uae30 (6-Month Grace Period)     30\uc77c \uc774\uc0c1 \uc2e4\uc9c1\uc790\uc640 2011\ub144 \ub9e4\ucd9c\uc774 2010\ubcf4\ub2e4 25%\uc774\uc0c1 \uac10\uc18c\ub41c \uc790\uc601\uc5c5\uc790\ub4e4\uc740 \uc138\uae08\ub0a9\ubd80 (Tax Payment)\ub97c 10\uc6d415\uc77c\uae4c\uc9c0 \uc5f0\uc7a5 \ubc1b\uc744 \uc218 \uc788\ub2e4.  \uc5f0 \uc18c\ub4dd\uc774 \ub3c5\uc2e0\uc740 10\ub9cc \ub2ec\ub7ec, \ubd80\ubd80\ub294 20\ub9cc \ub2ec\ub7ec\ub97c \ucd08\uacfc\ud558\ub294 \ub0a9\uc138\uc790\ub4e4\uc740 \uc774 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc5c6\ub2e4. 2) \ubc8c\uae08 \uba74\uc81c (Penalty Relief)     \uc885\uc804\ub300\ub85c\uba74 \uc138\uae08\ubcf4\uace0\ub97c 6\uac1c\uc6d4 \uc5f0\uae30\ud560 \uc218\ub294 \uc788\uc5b4\ub3c4 \ub0b4\uc57c \ud560 \uc138\uae08\uc740 \ubcf4\uace0 \ub9c8\uac10\uc77c\uae4c\uc9c0 \ub0b4\uc57c\ub9cc \ud55c\ub2e4. \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc73c\uba74 \ub9e4\uc6d4 \u00bd% (\ucd5c\uace0 25%)\uc5d0 \ud574\ub2f9\ud558\ub294 \ubc8c\uae08\uc744 \ub0b4\uc57c \ud558\ub294\ub370 \uc774\ubc88 \uc870\ucc98\ub85c 6\uac1c\uc6d4\uac04 \ubc8c\uae08\uc744 \ub0b4\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294 \uac83\uc774\ub2e4. 3) \ud560\ubd80\ub0a9\ubd80 (Installment Payment)     \uc544\uc6b8\ub7ec \ud568\uaed8 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc744 \ud65c\ubd80\ub85c \ub0bc \uc218 \uc788\ub294 \ub300\uc0c1\ub3c4 \ud655\ub300\ud588\ub2e4. \uc774\uc804 \ud504\ub85c\uadf8\ub7a8\uc5d0\uc11c\ub294 \ub0a9\uc138\uc561 25,000\ub2ec\ub7ec \uc774\ud558\uc5d0 \ucd5c\ub300 5\ub144\uae4c\uc9c0 \ud65c\ubd80\uac00 \uac00\ub2a5\ud588\uc9c0\ub9cc \uc774\ubc88 \uc870\ucc98\ub85c 50,000\ub2ec\ub7ec \uc774\ud558\uc5d0 6\ub144\uc73c\ub85c \ud55c\ub3c4\uc561\uacfc \uae30\uac04\uc774 \ubaa8\ub450 \ub298\uc5b4\ub0ac\ub2e4. II. \uc18c\uae30\uc5c5 \uac74\uac15\ubcf4\ud5d8 \uc138\uc561\uacf5\uc81c \uc2a4\ubab0 \ube44\uc9c0\ub2c8\uc2a4 \uace0\uc6a9\uc8fc\uac00 \uc81c\uacf5\ud55c \uac74\uac15\ubcf4\ud5d8\uc5d0 \ub300\ud558\uc5ec \uc138\uc561\uacf5\uc81c(Tax Credit)\ub97c \ubc1b\uc744 \uc218 \uc788\ub294 \ubc95\uc548\uc774 \uc0dd\uacbc\ub2e4.  1) \uc790\uaca9\ub300\uc0c1     \uc2a4\ubab0 \ube44\uc9c0\ub2c8\uc2a4\uc640 \uc138\uae08\uba74\uc81c\uae30\uad00(Tax Exempt Organization)\uc758 \uace0\uc6a9\uc8fc\uac00 \uc815\uc9c1\uc6d0 25\uba85 \uc774\ud558\ub97c \uace0\uc6a9\ud558\uace0 \uc788\ub294 \uc5c5\uccb4\ub85c\uc368 \uc9c1\uc6d0\ub2f9 \uc5f0\ubd09\uc774 5\ub9cc \ub2ec\ub7ec \uc774\ud558\uc774\uba70 \uc9c1\uc6d0 \uac74\uac15 \ubcf4\ud5d8\ub8cc\uc758 50% \ub610\ub294 \uadf8 \uc774\uc0c1\uc744 \uc81c\uacf5\ud558\ub294 \uc5c5\uccb4\uc774\ub2e4. 2) \uc138\uae08\uacf5\uc81c\uc561 (Tax Credit)     \uc18c\ub4dd\uc5d0 \ub530\ub978 \ucc28\ub4f1\uc81c\ub97c \uc801\uc6a9\ud558\uc5ec \uc815\uaddc\uc9c1\uc6d0 10\uba85 \uc774\ud558, \uc9c1\uc6d0\ub2f9 \uc5f0\ubd09 2\ub9cc5\ucc9c \ub2ec\ub7ec \uc774\ud558\ub97c \uc9c0\ubd88\ud558\ub294 \uc5c5\uccb4 \uace0\uc6a9\uc8fc\ub294 \ucd5c\ub300 35%\uc758 \uc138\uae08 \uacf5\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub2e4.  2014\ub144\ubd80\ud130\ub294 \ucd5c\ub300 50%\uae4c\uc9c0 \uacf5\uc81c \uac00\ub2a5\ud574\uc9c4\ub2e4. 3) \ud658\uae09 \uc2e0\uccad\ubc29\ubc95    \uacf5\uc81c\uc561 \uc0b0\ucd9c\uc744 \uc704\ud574 IRS Form 8941\uc744 \uc791\uc131\ud558\uc5ec \uc62c\ud574\ub294 4\uc6d4 17\uc77c\uae4c\uc9c0 \uc81c\ucd9c\ud574\uc57c \ud558\uba70 \ube44\uacfc\uc138 \ubc95\uc778\uc758 \uacbd\uc6b0\ub294 Form 990-T\ub97c \uc791\uc131\ud574\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-81","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-tax"],"_links":{"self":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/81","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=81"}],"version-history":[{"count":1,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/81\/revisions"}],"predecessor-version":[{"id":82,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/posts\/81\/revisions\/82"}],"wp:attachment":[{"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/media?parent=81"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/categories?post=81"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/retirebooja.com\/blog\/wp-json\/wp\/v2\/tags?post=81"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}