2025년 1099-K 기준 다시 정리! OBBBA로 2,500달러·600달러 변경안 전면 폐지
1099-K 발행 기준이 2025년부터 $2,500로 하향되며, 온라인 판매자·개인 셀러가 반드시 알아야 할 신고 규정을 정리한 가이드.
2025 Gift Tax Rules You Can’t Ignore — When Form 709 Becomes Mandatory
A clear 2025 guide explaining updated gift tax limits and real-life situations that require filing Form 709 — even when no tax is owed.
Part 5: The IRS Penalties Most Preparers Don’t Expect — Your 2025 Guide to Due Diligence & Compliance
An EA-level guide to the 2025 Due Diligence requirements and preparer penalties, including Form 8867 rules and IRS audit triggers for refundable credits.
Part 4: The Refundable Credits That Pay You Even When You Owe $0 — Your 2025 EA-Level Guide
A 2025 EA-level overview of the refundable tax credits that pay cash even when tax liability is zero — including ACTC, EITC, AOTC refundable portion, and PTC.
Part 3: The Energy Tax Credits That Can Save You Thousands — What’s New for 2025 & 2026
🔋 The Energy Tax Credits That Can Save You Thousands — What’s New for 2025 & 2026 Energy tax credits are among the most generous federal incentives available through 2032. …
Part 2: The Nonrefundable Tax Credits Most People Overlook — And Why They Still Matter in 2025
A clear, EA-level guide to the nonrefundable tax credits available for the 2025 filing season — including CTC, education credits, adoption credit, FTC, and more.
Part 1: The Tax Credits Most Americans Miss — Your 2025 Guide to Real, Dollar-for-Dollar Savings
A practical, EA-level overview of Federal Income Tax Credits for the 2025 tax year — including refundable credit updates and common mistakes to avoid.
Part 18: How to Avoid an IRS Audit — Practical Strategies for Home-Business Owners
A practical 2025 guide on avoiding IRS audits — covering mileage, deductions, crypto, 1099-K income, audit triggers, and documentation strategies for home-business owners.
11편: 해외 기부금도 공제가 될까? — 미국에서 인정되는 해외 기부 규정 총정리
해외 기부금의 미국 세법상 공제 가능 여부, 예외 규칙, 신고 시 주의점을 정리한 2025년 가이드.
Part 17: Spouses in Business Together — Tax Rules & Hidden Opportunities
A 2025 guide for home-business owners working with their spouses — covering QJV rules, employee classification, payroll strategies, retirement benefits, and IRS compliance.