QJV 보관 - EA Tax Guide

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

Part 17: Spouses in Business Together — Tax Rules & Hidden Opportunities

A 2025 guide for home-business owners working with their spouses — covering QJV rules, employee classification, payroll strategies, retirement benefits, and IRS compliance.

A cozy pastel-colored home office setup with a laptop, books, and plants, used as a cover image for ‘Home Business Tax Tips’ about maximizing deductions and reducing tax liability for home-based businesses.

Korean

14편: 부부 공동사업 — Qualified Joint Venture(QJV) 전략

부부 공동사업 운영 시 선택할 수 있는 QJV(부부 공동사업 특례) 전략을 설명합니다. QJV 요건, 장점, 실제 신고 방법(Schedule C × 2), 파트너십 신고와 비교, 은퇴플랜·SE tax 절세 기회를 포함해 EA 실무 기준으로 정리했습니다.

2025 Business Tax Tips – Strategic guidance to optimize your business tax position, featuring a bright modern office desk with a laptop, calculator, and coffee mug

English

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.