2편: 사업 시작비, 언제부터 공제할 수 있을까? — 홈비즈니스 초기비용 세법 완전정리
사업 시작비(Start-up Costs)는 언제부터 공제할 수 있을까? IRS §195 기준과 2025년 세법 규정을 EA 시각에서 정리했습니다.
Part 1: How Churches Qualify for 501(c)(3) — Understanding Tax-Exempt Status & What Can Jeopardize It
This post explains how churches and ministries qualify for tax-exempt status under IRC §501(c)(3), how to apply for recognition, and which activities can jeopardize exemption status under IRS rules (2025 update).
Part 10: Church Audits & IRS Examinations — 2025 Compliance Rules and Limits
Church audits are rare but serious.
This 2025 EA Tax Guide explains how IRS examinations of churches actually work — from inquiry notices and CAPA protections to recordkeeping best practices.
Learn what the IRS can and cannot do, and how to stay compliant with OBBBA and Publication 1828.
Part 9: Charitable Contribution Regulations — 2025 Rules for Churches & Ministers
Learn how to correctly document and report charitable donations under 2025 IRS rules.
This EA Tax Guide explains how churches and ministers can avoid common mistakes in issuing receipts, handling love offerings, and substantiating non-cash gifts — updated for the OBBBA and 2025 tax law.
Part 8: Retirement & IRA Rules for Ministers — 2026 Filing Season Guide
Under 2025 law (2026 filing season), ministers may combine church 403(b)(9) plans, IRAs, and parsonage allowance rules to create tax-efficient retirement income.
SECURE 2.0 raises the RMD age to 73 and enhances catch-up limits for older participants.
Proper designation of housing allowance and documentation of expenses remain critical to maintaining IRS compliance.
1편: 미국세무사(EA)란? — CPA와 뭐가 다르고, 한국 세무사와는 어떻게 다른가요?
미국세무사(EA)는 IRS가 직접 인증하는 연방 세무대리 자격으로, 미국 전역에서 납세자를 대신해 세금보고와 감사 대응을 할 수 있습니다. CPA·한국세무사와의 차이점, 장점, 실무 사례를 정리했습니다.
Part 7: Income Tax Reporting for Ministers — 2026 Filing Season Guide
This 2026 Filing Season guide (2025 income) shows how ministers report wages, housing allowances, and expenses under the new 2025 law. It includes updated filing thresholds, deduction limits, Child Tax Credit, Senior Deduction, and the 70¢ mileage rate — all reflecting the OBBBA 2025 reforms.
Form 4562가 뭐예요? — 감가상각·즉시상각 한눈에 보는 2025 세금보고 핵심폼
2025년 OBBBA 법안으로 100% 보너스 감가상각이 복원되면서 Form 4562는 다시 한 번 세금보고의 핵심이 되었습니다.
Section 179 즉시상각과 병행 하면 사업용 자산 비용을 전액 즉시 공제할 수 있으며, EA 실무 예시와 감사 대비 체크리스트로 실제 적용 방법을 정리했습니다.
Part 6: Social Security & SE Tax for Clergy — How Form 4361 Works in 2025
Clergy pay Social Security taxes under SECA, not FICA.
This 2025 guide explains the dual-status rule, Form 4361 exemption process, SE tax calculation, and church election procedures — including how housing allowances affect SE tax and why the Form 4361 decision is permanent.
Part 5: Minister Compensation & Housing Allowance — Understanding the 2025 Parsonage Rules
Clergy enjoy unique tax treatment for housing under IRC §107. This 2025 guide explains how to designate and calculate the minister’s housing allowance, apply the “least-of-three” rule, report it on Form W-2, and understand special rules for retired ministers.