K1 보관 - EA Tax Guide

2025 Small Business and Self-Employed Tax Tips — QBI and deduction strategies

Partnership K-1 Explained: How It Impacts Your Form 1040 | Basis · At-Risk · Passive Loss · QBI

A complete guide to how Partnership K-1 items flow into Form 1040, with clear explanations of Basis, At-Risk rules, Passive limitations, QBI, and real-world examples commonly seen by U.S. taxpayers.

Business Tax Tips 2025 — 3D mint-green illustration with charts, calculator, and financial documents symbolizing strategic tax planning for businesses

Korean

Partnership K-1이 개인 세금에 미치는 영향 — Basis · At-Risk · QBI까지 완전 정리

Partnership K-1이 개인 세금에 미치는 영향을 Basis · At-Risk · Passive · QBI 네 가지 핵심 규정 중심으로 정리했습니다.

“Tax return forms, calculator, and stationery neatly arranged on a white desk under mint lighting — symbolizing annual tax preparation.”

Korean

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.

English

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.