Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
Learn the IRS rules for classifying workers as employees or independent contractors in 2025.
This guide explains the 3-factor IRS test, tax obligations, family employee rules, and deductible costs for home-business owners.
330일 규칙·Bona Fide Test 등 FEIE(외국근로소득 제외)의 2025년 자격 요건과 주의사항을 정리한 실무 가이드.
Learn how inventory works for home-business owners in 2025. This guide explains what counts as inventory, deductible costs, simplified small-business methods, and how COGS reduces your taxable income.
Part 1 of the Health Care Savings Plans Series (2025) explains how U.S. medical deductions work and why HSAs, FSAs, HRAs, and MSAs often provide far stronger tax savings.
2025년 의료비 절세를 위해 필요한 HSA·FSA·HRA 구조와 의료비 공제 규칙을 한눈에 정리한 가이드.
해외 프리랜서·자영업자의 Self-Employment Tax 규정과 Totalization Agreement에 따른 면제를 정리한 2025 실무 가이드.
Even if you live and work abroad, you are still required to file a U.S. tax return as a U.S. citizen or green card holder. This article explains the 2025 rules around worldwide income taxation, why expats must file, and what risks you face if you don’t.
Learn the IRS rules for deducting out-of-town business travel expenses in 2025. This guide explains airfare, lodging, meals, mixed-purpose travel, international trips, and audit-proof documentation for home-business owners.
외국인 배우자 선택(NRA Spouse Election)이 무엇인지, 어떤 상황에서 유리한지, 2025년 기준 신고 전략을 정리한 가이드.
Learn the 2025 IRS rules for deducting car and local travel expenses, including standard mileage rates, actual method, commuting rules, and audit-proof recordkeeping.