2편: 2025 Business Use % 완전정복 — 사업용·개인용 혼합 차량 공제비율 정확히 계산하는 법
2025년 차량 공제의 핵심은 Business Use %입니다. 총 주행거리·사업용 마일리지·기록 규칙을 정확히 적용해 IRS 감사에서도 인정되는 공제비율 계산법을 정리했습니다.
Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
2025년 차량 공제의 핵심은 Business Use %입니다. 총 주행거리·사업용 마일리지·기록 규칙을 정확히 적용해 IRS 감사에서도 인정되는 공제비율 계산법을 정리했습니다.
Learn the essential 2025 Form 1065 rules, deadlines, penalties, and K-1 requirements every multi-member LLC must know.
Learn how to use Form 4868 in the 2026 tax season to extend your filing deadline to October 15 without falling into hidden IRS penalty traps.
A clear, practical guide to HSA, FSA, HRA, and MSA for the 2025 tax year.
Six real-world S-Corporation case studies showing how freelancers, couples, consultants, e-commerce sellers, real estate agents, and medical practices use S-Corp strategies to save taxes in 2025.
A practical EA-level guide explaining when switching an S-Corporation back to C-Corporation status makes sense—covering tax rates, investors, fringe benefits, and growth planning.
A clear EA-level guide to the 100-shareholder limit, family aggregation rules, eligible owners, and common pitfalls that can terminate S-Corp status in 2025.
A practical S-Corp audit guide explaining key IRS red flags in 2025—unreasonable compensation, misclassified distributions, weak documentation, and payroll compliance risks.
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The official EA Tax Guide Self-Filing 2026 Blueprint — a clear, step-by-step Kindle guide that teaches U.S. taxpayers how to confidently file their own 2026 tax return, including checklists, examples, and updated 2025 tax law changes.