타주거주와 세금보고 - ASK미국

김종갑 님 답변 답변일 1/7/2022 1:58:17 AM

참고 추가로 Tax Home 개념을 이해하시면 좋을것같읍니다.

1) Tax Home (납세지)

Generally,

your tax home is your regular place of business or post of duty, regardless of

where you maintain your family home.

①

Main Place of Business or Work

If you have more than one place of business or

work, consider the following when determining which one is your main place of

business or work.

- The total time you ordinarily spend in each

place.

- The level of your business activity n each

place.

- Whether your income from each place is significant

or insignificant.

②

No Main place of Business or Work

You

may have a tax home even if you do not have a regular or main place of business

or work. Your tax home may be the home where you regularly live.

a. 3 Factors used to determine Tax Home

(a) You perform part of your business in the area of your main home and

home that

home for

lodging while doing business in the area

(b) You have living expenses at your main home that you duplicate

because

your business requires you to be away from that home.

of lodging

and your claimed main home are located; you have a

member or members of

your family

living at your main home; or you often use that home for lodging.

③

If you do not have a regular place of business or post of duty and there is no

place where you regularly live, you are considered an itinerant (a transient)

and your tax home is wherever you work. As an itinerant, you cannot claim a

travel expense deduction because you are never considered to be traveling away

from home.

미국 연방세무사

김종갑

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

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