파트너가 은퇴하거나 사망하면 지급금은 언제 자본이득이고 언제 보통소득일까? — §736 최신 정리 (2026)
파트너 은퇴·사망 시 지급금은 §736(a)/(b)에 따라 보통소득·자본이득으로 갈리며 구조 설계가 핵심입니다.
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.
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.
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.