Form 1065 꼭 제출해야 하나요? — 파트너십·LLC 공동사업자를 위한 2025 핵심 가이드
Form 1065가 무엇인지, 제출 대상·기한·K-1 배분 구조를 2025 세법 기준으로 정리한 EA 실무 가이드.
Do I Really Have to File Form 1065 for My LLC?
Practical 2025 guide explaining who must file Form 1065, how Schedule K-1 works, key deadlines, and a simple example for multi-member LLCs and partnerships.
Part 6: Partnership Termination & Year-End Wrap-Up — Final Basis, Liquidation & Short-Year
Partnership Termination & Year-End Wrap-Up — Final Basis, Liquidation & Short-Year (2025) When a partnership ends or a partner leaves, the final year’s tax reporting becomes especially complex. You must …
Part 5: Partner Basis Calculation Guide — Understanding Outside Basis, Debt Share & Distributions
Learn how to calculate and track partner outside basis under the 2025 tax rules — including debt allocation, loss limitations, and distribution adjustments. Written for tax professionals and partnership owners.
Part 4: Guaranteed Payments for Partners — 2025 Tax Rules & Practical Filing Guide
Guaranteed payments compensate partners for services or capital, regardless of profits. This 2025 EA Tax Guide explains their tax treatment, reporting, and common mistakes — with step-by-step examples for Form 1065 and K-1.
Part 3: LLC · QJV · Partnership Formation & Election — 2025 Guide for Small Businesses
A 2025 EA Tax Guide explaining how to choose between LLC, Partnership, and QJV structures. Learn when an LLC is taxed as a partnership, how to make a corporate election with Form 8832, and when married couples can file as a Qualified Joint Venture (QJV) — with real EA insights and official IRS references.
Part 2: 2025 Update — Partnership Schedules K-2/K-3 & IRC §1061 (Carried Interest)
Updated for 2025: new rules for Form 1065 Schedules K-2/K-3 and IRC §1061. Find out how to comply, avoid penalties, and track carried interest periods accurately.
Part 1: Partnership Taxation Basics — Form 1065, K-1, and K-2/K-3 Explained (2025)
Learn how partnership income is reported under 2025 IRS rules — including Form 1065, Schedule K-1, and the expanded K-2/K-3 requirements.
Perfect for business owners, investors, and tax professionals working with U.S. partnerships.