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.
QBI 공제(§199A) 체크리스트 — 프리랜서·패스스루 사업자를 위한 2025 가이드
QBI 공제는 2025년에도 최대 20% 공제로 강력합니다. 임계소득(SSTB 포함)과 W-2 임금·UBIA 상한을 체크하고, 상황에 맞게 Form 8995/8995-A를 선택하세요.