해외소득 환산, 연평균 환율 써도 될까? — IRS가 인정하는 거래일 vs 연평균 선택 기준 (2025)
해외소득 환율 환산은 ‘공식 환율’보다 ‘일관성’이 핵심입니다. 단일 거래·반복소득·비용·FTC까지 가장 방어적으로 정리.
Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
해외소득 환율 환산은 ‘공식 환율’보다 ‘일관성’이 핵심입니다. 단일 거래·반복소득·비용·FTC까지 가장 방어적으로 정리.
A detailed guide explaining the 2025 Form 1099-K threshold reduction to $2,500, how it affects online sellers, and how to report personal vs. business transactions correctly.
Part 6 explains HSA withdrawal rules, qualified expenses, timing strategies, Form 8889 reporting requirements, and penalties for non-qualified distributions with practical examples.
Part 5 explains the 2025 HSA contribution limits, monthly eligibility rules, last-month rule, employer contributions, excess penalties, and how Medicare, marriage, and job changes affect contribution amounts.
Part 4 explains the 2025 HSA eligibility rules, including HDHP deductible and out-of-pocket limits, family embedded deductible traps, permitted additional coverage, and how prescription drug plans, FSAs, and HRAs affect HSA status.
Part 3 explains how to calculate medical deductions using the IRS 7.5% AGI rule, how reimbursements affect totals, and when Schedule A medical deductions actually matter.
Part 2 explains the IRS rules for determining which medical expenses qualify, whose expenses can be included, how reimbursements affect deductions, and when self-employed taxpayers may deduct premiums.
A practical 2025 guide explaining how AOTC and LLC work, how to avoid overlapping expenses, and how to maximize credits for multi-student households.
A complete 2025 education tax roadmap explaining scholarships, AOTC, LLC, 529 plans, loan deductions, and how to avoid overlap to maximize savings.
Learn IRS rules for gifting and donating crypto, including FMV deductions and documentation requirements.