IRS Direct File 25개 주 확대 — 2025년, 누가 무료 전자신고를 쓸 수 있을까?
2025년부터 25개 주로 확대된 IRS Direct File 프로그램의 참여 주 목록과 자격 요건(신분, 소득 형태, 소득 상한, 표준공제, 건강보험·Marketplace 제한, ID.me 인증)을 EA 관점에서 정리한 가이드입니다.
2025 Form 1065 완전 가이드 — 파트너십 보고가 늦어지면 벌금이 눈덩이처럼 불어나는 이유
미국에서 LLC 멤버가 2명 이상이면 금액과 상관없이 Form 1065 제출 의무가 있습니다. 2025년 기준 핵심 규정과 K-1 실무 포인트를 단편으로 정리한 가이드입니다.
Part 9: 2025 Home Office Deduction — Simplified vs Regular Method Explained Clearly
A clear 2025 guide to home office deductions, including IRS tests, simplified vs regular methods, and EA examples.
9편: 2025 홈오피스 공제 — Simplified vs Regular, 어떤 방식이 더 유리할까?
2025 홈오피스 공제의 Simplified vs Regular 방식 비교, 요건, 계산법, EA 실무 사례 중심 정리.
Part 8: 2025 Meals Deduction — How the 50% Rule Really Works for Travel & Meetings
Understand the 2025 50% meals deduction rules for travel, client meetings, and field work with EA-level examples.
8편: 2025 식사비 50% 공제 — 출장·미팅·현장 업무에서 어디까지 인정될까?
2025년 식사비 50% 공제 규정. 출장·미팅·현장 업무에서 어떤 식사비가 공제되고 어떤 비용이 제외되는지 EA 실무 기준으로 정리했습니다.
The Complete ID.me Guide for IRS Users — How to Verify Your Identity Without Getting Stuck
Learn how to complete ID.me verification for IRS services in 2025 — including step-by-step instructions, common failure points, troubleshooting tips, and practical examples from a U.S. Enrolled Agent.
Part 7: 2025 Mixed Family + Business Trips — What’s Deductible and What Isn’t
Learn 2025 rules for mixed family + business trips, deductible airfare, lodging, meals, and EA-level examples.
IRS Direct File in 25 States — Can You Really File Your 2025 Tax Return for Free?
A practical, EA-level guide to the expanded IRS Direct File program for the 2025 filing season. Learn which 25 states participate, what income types and income limits apply, why only standard deduction filers qualify, how Marketplace coverage and ID.me verification affect eligibility, and when W-2 employees can safely use Direct File — and when gig workers, homeowners, and complex filers should avoid it.
Mastering Estimated Tax in 2025 — A Practical Guide for Freelancers, Gig Workers & Side Hustlers
A complete 2025 Estimated Tax guide for freelancers, gig workers, and side-income earners. Learn who must pay, quarterly deadlines, Safe Harbor rules, payment methods, and penalty-prevention strategies.