{"id":5815,"date":"2026-03-09T03:06:12","date_gmt":"2026-03-09T08:06:12","guid":{"rendered":"https:\/\/ykim.synology.me\/wordpress\/?p=5815"},"modified":"2026-03-09T03:07:24","modified_gmt":"2026-03-09T08:07:24","slug":"2025%eb%85%84-%eb%af%b8%ea%b5%ad-%ec%98%81%ec%a3%bc%ea%b6%8c%ec%9e%90-%ec%84%b8%ea%b8%88-%eb%b0%8f-%ed%95%b4%ec%99%b8%ec%9e%90%ec%82%b0-%ec%8b%a0%ea%b3%a0-%ea%b0%80%ec%9d%b4%eb%93%9c","status":"publish","type":"post","link":"https:\/\/ykim.synology.me\/wordpress\/2025%eb%85%84-%eb%af%b8%ea%b5%ad-%ec%98%81%ec%a3%bc%ea%b6%8c%ec%9e%90-%ec%84%b8%ea%b8%88-%eb%b0%8f-%ed%95%b4%ec%99%b8%ec%9e%90%ec%82%b0-%ec%8b%a0%ea%b3%a0-%ea%b0%80%ec%9d%b4%eb%93%9c-5815\/","title":{"rendered":"2025\ub144 \ubbf8\uad6d \uc601\uc8fc\uad8c\uc790 \uc138\uae08 \ubc0f \ud574\uc678\uc790\uc0b0 \uc2e0\uace0 \uac00\uc774\ub4dc"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\ubbf8\uad6d \uc601\uc8fc\uad8c\uc790\ub294 \uc804 \uc138\uacc4 \uc5b4\ub514\uc5d0 \uac70\uc8fc\ud558\ub4e0 &#8216;\uc138\ubc95\uc0c1 \ubbf8\uad6d\uc778&#8217;\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc744 \uc2e0\uace0\ud558\uace0, \uc77c\uc815 \uae08\uc561 \uc774\uc0c1\uc758 \ud574\uc678 \uae08\uc735 \uc790\uc0b0\uc744 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">1. \uc8fc\uc694 \uc77c\uc815 \ubc0f \uae30\ud55c<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc18c\ub4dd\uc138 \uc2e0\uace0 (Form 1040):<\/strong> 2025\ub144 4\uc6d4 15\uc77c \ub9c8\uac10\n<ul class=\"wp-block-list\">\n<li><em>\ud574\uc678 \uac70\uc8fc\uc790 \ud2b9\ub840:<\/em> \ud574\uc678\uc5d0 \uccb4\ub958 \uc911\uc778 \uacbd\uc6b0 2025\ub144 6\uc6d4 16\uc77c\uae4c\uc9c0 \uc790\ub3d9 \uc5f0\uc7a5\ub429\ub2c8\ub2e4. (\ub2e8, \ub0a9\ubd80\ud560 \uc138\uae08\uc774 \uc788\ub2e4\uba74 4\uc6d4 15\uc77c\ubd80\ud130 \uc774\uc790\uac00 \ubc1c\uc0dd\ud568)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>FBAR (FinCEN Form 114):<\/strong> 2025\ub144 4\uc6d4 15\uc77c \ub9c8\uac10\n<ul class=\"wp-block-list\">\n<li>\ubcc4\ub3c4 \uc2e0\uccad \uc5c6\uc774 <strong>2025\ub144 10\uc6d4 15\uc77c\uae4c\uc9c0 \uc790\ub3d9 \uc5f0\uc7a5<\/strong>\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>FATCA (Form 8938):<\/strong> 2025\ub144 4\uc6d4 15\uc77c \ub9c8\uac10\n<ul class=\"wp-block-list\">\n<li>\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(1040)\uc5d0 \ucca8\ubd80\ud558\ub294 \uc11c\ub958\uc774\ubbc0\ub85c \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc5f0\uc7a5 \uc2dc \ud568\uaed8 \uc5f0\uc7a5\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. \uc18c\ub4dd\ubcc4 \uc2e0\uace0 \ub300\uc0c1 \uc11c\ub958<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ubbf8\uad6d \uc601\uc8fc\uad8c\uc790\ub294 \ud55c\uad6d \ub4f1 \ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc18c\ub4dd\uc744 \ud569\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uadfc\ub85c\uc18c\ub4dd:<\/strong> \uadfc\ub85c\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d (\uae09\uc5ec, \ubcf4\ub108\uc2a4 \ub4f1)<\/li>\n\n\n\n<li><strong>\uae08\uc735\uc18c\ub4dd:<\/strong> \uc774\uc790\uc18c\ub4dd \ub0b4\uc5ed\uc11c, \ubc30\ub2f9\uae08 \uc9c0\uae09 \ud1b5\uc9c0\uc11c<\/li>\n\n\n\n<li><strong>\uc0ac\uc5c5\/\uc784\ub300\uc18c\ub4dd:<\/strong> \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \ubcf5\uc0ac\ubcf8, \uc6d4\uc138 \uc218\ub0a9 \ub0b4\uc5ed, \ud544\uc694 \uacbd\ube44 \uc601\uc218\uc99d<\/li>\n\n\n\n<li><strong>\uc591\ub3c4\uc18c\ub4dd:<\/strong> \uc8fc\uc2dd \ub9e4\ub9e4\ub0b4\uc5ed\uc11c, \ubd80\ub3d9\uc0b0 \ub9e4\ub9e4\uacc4\uc57d\uc11c \ubc0f \ube44\uc6a9 \uc99d\ube59 (\ucde8\ub4dd\uac00\uc561\/\uc591\ub3c4\uac00\uc561)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. \uacf5\uc81c \ubc0f \uc138\uc728 (2025\ub144 \uc2e0\uace0 \uae30\uc900)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2024\ub144 \uadc0\uc18d \uc18c\ub4dd\uc5d0 \ub300\ud574 2025\ub144\uc5d0 \uc801\uc6a9\ub418\ub294 \ud45c\uc900 \uacf5\uc81c\uc561\uacfc \uc138\uc728\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2460 \ud45c\uc900 \uacf5\uc81c\uc561 (Standard Deduction)<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc2f1\uae00 \/ \ubd80\ubd80 \ubcc4\ub3c4 \uc2e0\uace0:<\/strong> $14,600<\/li>\n\n\n\n<li><strong>\ubd80\ubd80 \uacf5\ub3d9 \uc2e0\uace0:<\/strong> $29,200<\/li>\n\n\n\n<li><strong>\uc138\ub300\uc8fc (Head of Household):<\/strong> $21,900<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461 \uc5f0\ubc29 \uc18c\ub4dd\uc138\uc728 \uad6c\uac04 (7\ub2e8\uacc4)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">10%, 12%, 22%, 24%, 32%, 35%, 37% (\uc18c\ub4dd \uad6c\uac04\uc5d0 \ub530\ub77c \ub204\uc9c4 \uc801\uc6a9)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc608: \uc2f1\uae00 \uae30\uc900 \uacfc\uc138 \ud45c\uc900 $11,600\uae4c\uc9c0\ub294 10%, \uadf8 \ucd08\uacfc\ubd84\uc740 12% \uc801\uc6a9.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. \uc2e0\uace0 \ubc29\ubc95<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\uc790\ub8cc \uc218\uc9d1:<\/strong> \ud55c\uad6d \ub0b4 \uae08\uc735\uae30\uad00 \ubc0f \uc9c1\uc7a5\uc5d0\uc11c \uc5f0\uac04 \uc18c\ub4dd\/\uc794\uc561 \uc99d\ube59 \uc218\uc9d1.<\/li>\n\n\n\n<li><strong>FBAR \uc2e0\uace0:<\/strong> <a href=\"https:\/\/bsaefiling.fincen.treas.gov\/\" target=\"_blank\" rel=\"noopener\">FinCEN BSA E-Filing<\/a> \uc0ac\uc774\ud2b8\ub97c \ud1b5\ud574 \uc9c1\uc811 \uc628\ub77c\uc778 \uc81c\ucd9c.<\/li>\n\n\n\n<li><strong>\uc18c\ub4dd\uc138 \ubc0f FATCA \uc2e0\uace0:<\/strong> \uc804\ubb38 \ud68c\uacc4\uc0ac(CPA)\ub97c \ud1b5\ud558\uac70\ub098 TurboTax, H&amp;R Block \ub4f1 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub97c \uc0ac\uc6a9\ud558\uc5ec IRS\uc5d0 \uc804\uc790 \uc2e0\uace0.<\/li>\n\n\n\n<li><strong>\uc138\uc561 \uacf5\uc81c \uc801\uc6a9:<\/strong> \ud55c\uad6d\uc5d0\uc11c \ub0b8 \uc138\uae08\uc740 &#8216;\uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c(Foreign Tax Credit)&#8217;\ub97c \ud1b5\ud574 \ubbf8\uad6d \uc138\uae08\uc5d0\uc11c \ucc28\uac10\ud558\uc5ec \uc774\uc911\uacfc\uc138\ub97c \ubc29\uc9c0\ud568.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">5. FBAR vs FATCA \ube44\uad50 \uc815\ub9ac<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\uad6c\ubd84<\/th><th class=\"has-text-align-left\" data-align=\"left\">FBAR (\uc7ac\ubb34\ubd80)<\/th><th class=\"has-text-align-left\" data-align=\"left\">FATCA (\uad6d\uc138\uccad)<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\uc2e0\uace0 \uae30\uc900<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\ubaa8\ub4e0 \ud574\uc678\uacc4\uc88c \ud569\uacc4\uc561\uc774 \uc5f0\uc911 \ub2e8 \ud558\ub8e8\ub77c\ub3c4 <strong>$10,000 \ucd08\uacfc<\/strong> \uc2dc<\/td><td class=\"has-text-align-left\" data-align=\"left\">(\ubbf8\uad6d \uac70\uc8fc \uae30\uc900) \uc5f0\ub9d0 <strong>$50,000<\/strong> \ub610\ub294 \uc5f0\uc911 <strong>$75,000 \ucd08\uacfc<\/strong> \uc2dc<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\uc2e0\uace0 \uc591\uc2dd<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">FinCEN Form 114<\/td><td class=\"has-text-align-left\" data-align=\"left\">IRS Form 8938<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\ub300\uc0c1 \uc790\uc0b0<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\uc740\ud589, \uc99d\uad8c, \ud604\uae08\uac00\uce58 \uc788\ub294 \ubcf4\ud5d8, \uc5f0\uae08 \uacc4\uc88c \ub4f1<\/td><td class=\"has-text-align-left\" data-align=\"left\">FBAR \ub300\uc0c1 + \ube44\uc0c1\uc7a5 \uc8fc\uc2dd, \uc0ac\ubaa8\ud380\ub4dc, \uae08\uc804\ucc44\uad8c \ub4f1<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\uc2e0\uace0 \ubc29\ubc95<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\uc7ac\ubb34\ubd80 \uc6f9\uc0ac\uc774\ud2b8 \uc9c1\uc811 \uc2e0\uace0<\/td><td class=\"has-text-align-left\" data-align=\"left\">\uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(Form 1040)\uc5d0 \ucca8\ubd80<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">6. \uae30\uad00\ubcc4 \uc900\ube44 \uc11c\ub958<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc2e0\uace0\ub97c \uc704\ud574 \uae08\uc735\uae30\uad00\uc5d0\uc11c <strong>&#8220;2024\ub144 1\uc6d4 1\uc77c ~ 12\uc6d4 31\uc77c&#8221;<\/strong>\uc744 \uae30\uc900\uc73c\ub85c \ub2e4\uc74c \uc11c\ub958\ub97c \ubc1c\uae09\ubc1b\uc73c\uc138\uc694.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\ud83c\udfe6 \uc740\ud589 (\uc608\u00b7\uc801\uae08)<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc601\ubb38 \uc794\uc561\uc99d\uba85\uc11c:<\/strong> 2024\ub144 \ud55c \ud574 \uc911 \uacc4\uc88c\ubcc4 <strong>\ucd5c\uace0 \uc794\uc561(Maximum Balance)<\/strong>\uc774 \ud45c\uc2dc\ub41c \uc11c\ub958.<\/li>\n\n\n\n<li><strong>\uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d:<\/strong> 1\ub144 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \uc774\uc790 \uc18c\ub4dd \ubc0f \ud55c\uad6d\uc5d0 \ub0a9\ubd80\ud55c \uc138\uc561 \ud655\uc778\uc6a9.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\ud83d\udcc8 \uc99d\uad8c\uc0ac (\uc8fc\uc2dd\u00b7\ud380\ub4dc)<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc5f0\uac04 \uac70\ub798 \ub0b4\uc5ed\uc11c:<\/strong> \uc8fc\uc2dd \ub9e4\ub3c4 \uc2dc\uc810\uc758 \ub9e4\uc218\uac00, \ub9e4\ub3c4\uac00, \ub9e4\ub9e4 \uc77c\uc790\uac00 \ud3ec\ud568\ub41c \uc11c\ub958.<\/li>\n\n\n\n<li><strong>\ubc30\ub2f9\uae08 \ub0b4\uc5ed\uc11c:<\/strong> \uc218\ub839\ud55c \ucd1d \ubc30\ub2f9\uae08 \ubc0f \uc6d0\ucc9c\uc9d5\uc218\uc561 \ud655\uc778\uc6a9.<\/li>\n\n\n\n<li><strong>\ucd5c\uace0 \uc794\uc561 \uc99d\uba85:<\/strong> \uc608\uc218\uae08\uacfc \uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \ud569\uc0b0\ud55c \uc5f0\uc911 \ucd5c\uace0 \uae08\uc561 \ud655\uc778.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\ud83d\udee1\ufe0f \ubcf4\ud5d8\uc0ac<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ud574\uc57d\ud658\uae09\uae08 \ud655\uc778\uc11c:<\/strong> \uc800\ucd95\uc131 \ubcf4\ud5d8, \uc5f0\uae08 \ubcf4\ud5d8, \uc885\uc2e0 \ubcf4\ud5d8 \ub4f1 <strong>\ud604\uae08 \uac00\uce58\uac00 \uc788\ub294 \ubcf4\ud5d8<\/strong>\uc758 2024\ub144 \ub9d0 \uae30\uc900 \ud658\uae09 \uae08\uc561.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\ud83d\udc74 \uc5f0\uae08<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc5f0\uae08 \uc218\ub839 \ud655\uc778\uc11c:<\/strong> \uad6d\ubbfc\uc5f0\uae08, \uacf5\ubb34\uc6d0\uc5f0\uae08 \ub610\ub294 \uac1c\uc778\uc5f0\uae08 \uc218\ub839\uc561 \uc99d\ube59. (\ud1f4\uc9c1\uc5f0\uae08 IRP \uacc4\uc88c\ub3c4 FBAR \uc2e0\uace0 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \uc794\uc561 \ud655\uc778 \ud544\uc694)<\/li>\n<\/ul>\n<div style='text-align:center' class='yasr-auto-insert-overall'><\/div><div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>\ubbf8\uad6d \uc601\uc8fc\uad8c\uc790\ub294 \uc804 \uc138\uacc4 \uc5b4\ub514\uc5d0 \uac70\uc8fc\ud558\ub4e0 &#8216;\uc138\ubc95\uc0c1 \ubbf8\uad6d\uc778&#8217;\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc744 \uc2e0\uace0\ud558\uace0, \uc77c\uc815 \uae08\uc561 \uc774\uc0c1\uc758 \ud574\uc678 \uae08\uc735 \uc790\uc0b0\uc744 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. 1. \uc8fc\uc694 \uc77c\uc815 \ubc0f \uae30\ud55c 2. \uc18c\ub4dd\ubcc4 \uc2e0\uace0 \ub300\uc0c1 \uc11c\ub958 \ubbf8\uad6d \uc601\uc8fc\uad8c\uc790\ub294 \ud55c\uad6d \ub4f1 \ud574\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc18c\ub4dd\uc744 \ud569\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4. 3. \uacf5\uc81c \ubc0f \uc138\uc728 (2025\ub144 \uc2e0\uace0 \uae30\uc900) 2024\ub144 \uadc0\uc18d \uc18c\ub4dd\uc5d0 \ub300\ud574 2025\ub144\uc5d0 \uc801\uc6a9\ub418\ub294 \ud45c\uc900&#8230;<\/p>\n","protected":false},"author":4,"featured_media":5670,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","fifu_image_url":"","fifu_image_alt":"","iawp_total_views":0,"footnotes":""},"categories":[342],"tags":[],"class_list":["post-5815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-slug"],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"jetpack_featured_media_url":"https:\/\/ykim.synology.me\/wordpress\/wp-content\/uploads\/2026\/02\/20260223-USA-Internal-Revenue-Service-IRS.png","_links":{"self":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts\/5815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/comments?post=5815"}],"version-history":[{"count":1,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts\/5815\/revisions"}],"predecessor-version":[{"id":5816,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts\/5815\/revisions\/5816"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/media\/5670"}],"wp:attachment":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/media?parent=5815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/categories?post=5815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/tags?post=5815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}