분류 전체보기273 [REG] S Corporations Eligibility requirements for an S corporation(IRS letter 받아야함)1. Domestic corp estimated in state2. Issue one class of stock only3. Can be a member of an affiliated Group - An S corp can own a C corp - A C corp cannot own a S corp4. SH of Scorp(individuals(single m LLC), Trust/Estate) Except for 100% S corp5. # of SH=6. Individual SH > US citizen, resident, resident-alien Election to be an.. 2024. 5. 31. [REG] Disposes of property ( loss / gain of capital asset) Disposes of propertyCapital asset: assets held or used for1) investment(stocks, bonds, virtual currency)2) personal use(personal car, home, furniture)* not capital asset: held for sale to customers in the ordinary course of business(inventory) used in a taxpayer's trade or business(real property or personal property)Ordinary asset: not capital asset Capital Loss de.. 2024. 5. 23. [REG] Intangible Property Section 197 Purchased Intangibles- assets acquired in connection with the purchase of an existing business- Goodwill, going-concern value, covenant not to compete, Licenses and permits, customer or supplier list, Franchises, trademarks, patents, copyrights Research and Experimental Costexpensed/capitalized and amortized Patents and Copyrights- cost of development + legal cost + government fees- .. 2024. 5. 20. 전입신고 온라인으로 가능!!(기존 세대주에게 세대원으로 전입신고하기, 세대주 확인이 안되는 경우) 전입신고는 관할 주민센터에서 진행하는데요. 전입신고 방법은 온/오프라인, 총 4가지가 있는 것 같습니다.제일 편한 건 1) 세대주와 신분증을 가지고 직접 주민센터에 방문하는 겁니다. 또는 세대주와 함께 가기 어렵다면 2) 세대주의 인감+전입자의 신분증을 가지고 주민센터에 방문하거나 3) 주민등록법 시행령 별지 15의 2 서식을 출력하여 미리 작성하고 세대주의 서명을 미리 받아 주민센터에 제출하는 방법도 있습니다. 또 만일 주민센터에 방문 자체가 어렵다면 4) 온라인으로도 전입신고 신청이 가능합니다! 온라인으로 전입신고를 진행한다면 순서는 다음과 같습니다① 전입자가 온라인 전입신고서를 작성한다 ② 세대주가 접속해 확인 및 승인을 한다 ③ 관할주민센터에서 승인을 한다. ④ 전입신고가 완료되고 전입신고 완료 .. 2024. 5. 12. [REG] 199A QBI deduction(Flow-through Business Entities: Part 1) C corp> flat & lower tax rateFlow-through entities- S corp- Partnerships- Limited liability companies- TrustsSpecified Service trade or businessFTE dealing with:- health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, etc...Qualified Trade or BusinessAny business other than an SSTB Qualified business income deduction (section 199A)- Deduction tak.. 2024. 5. 7. [REG] Tax credits 1. Tax credits reduce taxpayer's tax liability, classified into two categories: refundable/ non-refundable tax creditsNonrefundable tax creditsChild and dependent care credit, Elderly and permanently disabled credit, Lifetime learning credit, American opportunity credit(60% nonrefundable), Retirement savings contribution credit, foreign tax credit, General business credit, Adoption creditRefunda.. 2024. 4. 14. [REG] Below the line deductions(deductions for AGI) Standard deduction / Itemized deduction, whichever is largerFiling status determined on December 31 of each year1) Single2) Married filing jointly joint return cannot be filed if the husband and wife have different taxable years3) Married filing separately4) Qualifying widow with dependent child(Surviving spouse,SS) - Qualifying widow > + 2years spouse died * joint return tax rates .. 2024. 4. 12. [REG] Filling status, Dependency Definitions Filling status (Year End Test) Single Married Joint Returns Married Filing Separately Qualifying Widow (surviving spouse) with dependent child - +2years after spouse died(MFJ in the year of death) - Dependent Child - Principal residence for a dependent child for the whole year - more than 1/2 of expenses Head of household - Single (unmarried, lived apart from their spouse for the last 6 months o.. 2024. 3. 23. [AUD] Engagement Acceptance & Planning Engagement acceptance and continuance 1. Determine the nature and scope of engagement 2. CPA firm's ability & independence, Client's integrity & audibility 3. Communication with the predecessor auditor(must, oral / written), consent of the prospective client - integrity of client - disagreement w mgt - communication to audit committee regarding fraud, illegal acts, IC - reasons for change Planni.. 2024. 3. 19. 이전 1 ··· 6 7 8 9 10 11 12 ··· 31 다음 반응형
