3편: 2025 AOTC·LLC 완전정복 — 학부·대학원 교육비를 가장 크게 줄이는 크레딧 전략
AOTC·LLC의 자격 요건, 금액 계산, MAGI 소득 한도, 장학금·529와의 연계 전략까지 2025년 기준으로 완전히 정리한 EA 실무 중심 가이드입니다.
Part 3: 2025 AOTC & LLC Master Guide — How to Unlock the Biggest Education Tax Savings
A practical 2025 guide explaining how AOTC and LLC work, how to avoid overlapping expenses, and how to maximize credits for multi-student households.
17편: 법인·LLC 세금기본 — 통과형 vs C Corporation 차이
LLC·S-Corp·C-Corp의 구조, 절세 전략, 장단점, 법인전환 시기 등 홈비즈니스 운영자가 알아야 할 Entity 선택 기준을 정리했습니다.
What Is Form 1098-E? — How the Student Loan Interest Deduction Works
A practical guide to Form 1098-E, the student loan interest deduction, and 2025 income limits.
What Is Form 1098-T? — Your Key to Claiming Education Tax Credits (2025)
A clear guide to understanding Form 1098-T, how Box 1 and Box 5 work, and how to claim the AOTC or LLC using your tuition statement.
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.
Form 8863 완전 정리 — 내가 받을 수 있는 교육세액공제가 이렇게 많다고?
Form 8863 한 장으로 신청하는 교육세액공제 AOTC·LLC를 한국어로 쉽게 정리한 2025 단편 가이드입니다. 누가, 어떤 서류로, 얼마나 공제받을 수 있는지 EA 관점에서 설명합니다.
Form 8863 Explained — The Hidden Tax Credit That Can Cut Your Tuition Bill Fast
A refreshed English-language guide to IRS Form 8863, explaining AOTC and LLC with new examples, updated explanations, and EA-level tips — written to avoid duplication with the Korean version.
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.