Tax 분야의 글 18개. 최신 글부터 순서대로 정리했습니다.
Complete guide to annuity inheritance tax rules for 2026. Covers the 10-year rule under SECURE Act, spousal rollover options, qualified vs non-qualified annuity taxation, stretch annuity eligibility, cost basis recovery, and optimal withdrawal strategies for non-spouse beneficiaries.
File Form 1120-X, calculate IRC §6662 accuracy penalties, navigate the 3-year statute of limitations, and claim missed R&D credits for a refund.
How US homeowners can exclude up to $500,000 in capital gains from a home sale under IRC Section 121 — ownership and use tests, partial exclusion rules, high-gain workarounds, and state tax overlays explained with real scenarios.
Korea's 근로장려금 (Earned Income Tax Credit) May application runs May 1–31, 2026. Single households up to KRW 1.65M, dual-income up to KRW 3.3M. Who qualifies, asset limits, how to apply on Hometax, and the September 2026 payment schedule.
Korea's temporary capital gains tax surcharge exemption for multi-home owners expired May 9, 2026. Foreign nationals, F-5 PR holders, and expats owning Korean property now face +20%p or +30%p surcharges. This guide covers your legal options: disposal timing, temporary dual-property exemption (3-year rule), spousal joint ownership, and gift-with-debt strategies — with worked scenarios.
Filing Korea's 2025 comprehensive income tax as a foreigner? The May 31 deadline extends to June 1, 2026 (Sunday rule). Covers 183-day residency test, F-2/F-4/E-7 visa obligations, double-tax treaties with the US, UK, Australia, and how to file on Hometax.
Korea's annual vehicle tax (자동차세) June 1st-term is due June 16–30. If you want to split payments, you must apply through Wetax before the May deadline. Here's how it works and when it's worth it.
Filing Korea's Jonghabnso with 30 days left: what freelancers, side-income earners, and self-employed residents must verify in Hometax before May 31, 2026.
Missed the April 15 tax deadline or underpaid your federal income taxes? This guide breaks down IRS failure-to-file and failure-to-pay penalties, how interest compounds, and the fastest ways to minimize what you owe in 2026.
Most homeowners who appeal their property tax assessment win a reduction — if they bring the right evidence. Here's what comps, assessment ratios, and error-checking actually get you in 2026.
Choosing FIFO vs HIFO cost basis on your Coinbase trades can shift thousands in taxable gains. Step-by-step: export your 1099-DA data, pick the right method, and fill Form 8949 correctly for 2025.
2026 US estate tax exemption, gift tax annual exclusion, portability rules, and proven planning strategies to protect your wealth. Must-read for high-net-worth families.
Returning to Korea or investing as an expat? Compare Korea's ISA, pension savings fund, and IRP accounts — contribution limits, tax deductions, and withdrawal taxes in plain English.
Should your small business elect S-Corp status in 2026? Learn the self-employment tax math, the $80k revenue threshold, reasonable salary rules, payroll complexity, and state-by-state gotchas.
How expats and foreign workers in Korea can claim up to ₩1.485M in pension savings tax credits. Covers the ₩6M + ₩3M IRP split, income thresholds, ISA rollover, and withdrawal rules.
Owe back taxes? Learn how a tax debt relief attorney can negotiate IRS installment agreements, Offer in Compromise, and more — and how to avoid expensive scams.
A complete guide to US federal estate tax for non-resident alien investors in 2026. Covers the $60,000 exemption, 40% top rate, US-situs asset rules, treaty benefits, and practical avoidance strategies.
How Korea's 2.5 million won annual capital gains deduction works for US stock investors — tax rates, filing in May, loss harvesting, and common mistakes for Korean expats and non-residents.