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´Ù¸§ÀÌ ¾Æ´Ï¶ó ÁÖ½Ä ÅõÀÚ¿¡ ´ëÇÑ À̵æÀ̳ª ¼Õ½Ç¿¡ ´ëÇÑ Áú¹® »çÇ×ÀÔ´Ï´Ù.
¿ÃÇØ °¡Áö°í ÀÖ´Â ÁÖ½ÄÀ» ´Ù ÆÈ¾ÒÀ» °æ¿ì ³»³â tax return º¸°í½Ã¿¡ ¾î¶²½ÄÀ¸·Î Àû¿ëÀÌ µÇ´ÂÁö ±Ã±ÝÇØ¼ ¿Ã¸³´Ï´Ù. Àú´Â Áö±Ý ÇöÀç 4°¡Áö Á¾¸ñ ÁÖ½ÄÀ» °¡Áö°í ÀÖ°í ´Ù Çö±ÝÈ ÇÏ·Á°í ÇÕ´Ï´Ù.
¸¸ÀÏ ¿À´Ã ±âÁØÀ¸·Î ÆÇ´Ù¸é ¾Æ·¡¿Í °°½À´Ï´Ù.
A Á¾¸ñ: $10,000 gain (1³â 6°³¿ùÀü ¸ÅÀÔ)
B Á¾¸ñ: $1,500 gain (6°³¿ù Àü ¸ÅÀÔ)
C Á¾¸ñ: $30,000 loss (3³âÀü ¸ÅÀÔ)
D Á¾¸ñ: $5,000 gain (4°³¿ùÀü ¸ÅÀÔ)
ÀÌ·± °æ¿ì Àüü 4 Á¾¸ñÀÇ gainÀ̳ª loss¸¦ ÃѰè ÇÏ¿©, Áï $13,500 loss¸¦ ³»³â Åýº¿¡ º¸°í ÇÏ´Â °ÍÀÎÁö...
¾Æ´Ï¸é gain ÃѾ×, Áï $16,500ºÒ¿¡ ´ëÇÑ ¼¼±ÝÀ» ³»°í loss µÈ µ·Àº ¸î³â¿¡ °ÉÃļ (3õºÒ/¿¬°£ ? ) ¼Òµæ¿¡¼ deductÀÌ µÇ´ÂÁö ±Ã±ÝÇÕ´Ï´Ù.
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Long-term loss $20,000¿¡¼ Short-term gain $6,500À» »©¸é Long-term Loss $13,500 ³²°ÔµÇ°í ÀÌ Áß $3,000 (MFS °æ¿ì´Â $1,500)À» capital loss·Î¼ ´Ù¸¥ ¼ÒµæÀ» °øÁ¦ÇØ ÁÙ °ÍÀ̰í, ³ª¸ÓÁö´Â ´ÙÀ½ ¿¬µµ·Î carryover µÉ °ÍÀÔ´Ï´Ù.
Ãß°¡Çؼ ¾çµµ¼Òµæ¿¡ ´ëÇÑ ¼¼À²À» ÂüÁ¶Çϼ¼¿ä.
net CG Individual Corporate
STCG Gross Income¿¡ Æ÷ÇÔ; 10%~39.6% Ordinary Income¿¡ Æ÷ÇÔ
LTCG
a.¼öÁýǰ(°ñµ¿Ç° µî): ¼¼À² 28%
b.¼öÁýǰ ÀÌ¿Ü :0%~ 20%
15% ¼¼À² ºÎ´ãÀÚ ¢¡10% °ú¼¼
15% ÀÌ»ó ¼¼À² ºÎ´ãÀÚ¢¡20% °ú¼¼
c.unrecaptured 1250Àڻꢡ25%
net CL .$3,000¿¡ »ó´çÇÏ´Â ¼Õ½ÇÀ» GI¿¡¼ ATLDÀ¸·Î °øÁ¦°¡´É (´Ü±â¾çµµ¼Õ½ÇºÎÅÍ ¿ì¼±ÀûÀ¸·Î °øÁ¦)
.Non business Bad Debt¢¡Ç×»ó STCL·Î Ãë±Þ
.CG¿Í »ó°è(OI·Î´Â »ó°è ¸øÇÏ°í ¾çµµÀÌÀͱîÁö¸¸ »ó°è)
.¹Ì°øÁ¦¼Õ½Ç:¹«Á¦ÇÑ ÀÌ¿ù°øÁ¦°¡´É(´Ü, Àå․´Ü±â¼Ó¼ºÀº ±×´ë·Î À¯Áö) .¹Ì°øÁ¦¼Õ½Ç¢¡3 back, 5over
(ÀÌ¿ù¾×¢¡Ç×»ó STCL·Î °£ÁÖ)
Àüü 4 Á¾¸ñÀÇ gainÀ̳ª loss¸¦ ÃѰè ÇÏ¿©, Áï $13,500 loss°¡ µÇ¸é, ¼¼±ÝÀ» ³»Áö ¾Ê°í, ¼ÕÇØ¾×Àº ¸Å $3000¾¿ LOSE·Î ÇÏ¸é µË´Ï´Ù.