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1 세금보고는 매년 세금보고용 서류가 나오면 그것을 가지고 하면됩니다. 어차피 세금보고를 안할 생각이 아니었다면 주식투자를 하고 안하고에 따른 무슨 큰 차이가 없을텐데요.

2. 세금이 엄청 나올 이유가 없을 듯합니다. 투지소득은 세금이 다른 근로소득에 비해 낮습니다. 간혹 세금은 열심히 일하는 사람보다는 돈 있는 자의 편이라는 생각이 들기도 합니다.

3. 소득의 일부에 해당하는 세금을 내기 싫어서 소득을 벌지 않고 포기하겠다는 것이 이해가 안가는 논리 아닐까요?

4. 제가 생각하는 문제는 세금이 아니라 개인이 주식투자로 정말 돈을 벌 수 있느냐의 문제일 것 같습니다.

1. CAPITAL ASSET (Schedule D), Line 13
Definition: 순양도 소득은 OI 보다 낮은 세율, 양도 손실공제 제한이 잇읍니다.
Most property you own and use for personal purposes, pleasure, or investment is a capital asset.
For example, your house, furniture, car, stocks, and bonds are capital assets. • Depreciable property used in your trade or business, even if it is fully depreciated.
• Real estate used in your trade or business.
• Copyrights, literary, musical, or artistic compositions, letters or memoranda, or similar property (a) created by your personal efforts; (b) prepared or produced for you (in the case of letters, memoranda, or similar property); or (c) that you received from someone who created them or for whom they were created, as mentioned in (a) or (b), in a way (such as by gift) that entitled you to the basis of the previous owner. But see the Tip on this page.
• U.S. Government publications, including the Congressional Record, that you received from the Government, other than by purchase at the normal sales price, or that you got from someone who had received it in a similar way, if your basis is determined by reference to the previous owner's basis.
• Certain commodities derivative financial instruments held by a dealer and not connected to the dealer's activities as a dealer. See section 1221(a)(6).
• Certain hedging transactions entered into in the normal course of your trade or business. See section 1221(a)(7).
• Supplies regularly used in your trade or business.


2.Short Term Capital Gain/Loss (STCG/L) = property held for 12 months or less (1년 이하)
Long Term Capital Gain/Loss (LTCG/L) = property held for more than 12 months (1년 초과)

Net CG/CL computation
1. Net long-term gains with long-term loss
2. Net Short-term gains with short-term loss
3. If, netting results in a gain short term gain portion is reported as gain and taxed at individual tax rate Collectibles gain portion is taxed at 10% for taxpayers in the 15% tax bracket and 20% for taxpayers in the remaining tax bracket.
4. If netting results in a loss, loss is deductible up to capital gain and additional $3,000 against ordinary income. Short-term capital loss is deducted first. When there is excess of capital loss, the excess is carried forward indefinitely while retaining its identity (short term or long-term)

즉, 개인은 3,000불 가지의 손실은 OR 에서 상계처리 가능합니다.
나머지 손실은 무제한 이월공제 가능합니다.

3.추가로 한국과는 다른 개념이 잇읍니다.

<< Net investment income tax>>:NII TAX F1040 line62, Form8960
Additional 3.8% that applies to whichever is smaller: your net investment income or the amount by which your modified adjusted gross income exceeds the amounts listed below.
Here are the income thresholds that might make investors subject to this additional tax:
• Single or head of household: $200,000.
• Married filing jointly: $250,000.
• Married filing separately: $125,000.

많은도움이 되시길 바랍니다.