SelfEmployment 보관 - EA Tax Guide

“Pastel cathedral interior with soft morning light and rainbow-colored walkway — Church & Ministry Tax Tips cover image”

Part 6: Social Security & SE Tax for Clergy — How Form 4361 Works in 2025

Clergy pay Social Security taxes under SECA, not FICA.
This 2025 guide explains the dual-status rule, Form 4361 exemption process, SE tax calculation, and church election procedures — including how housing allowances affect SE tax and why the Form 4361 decision is permanent.

Several IRS tax return forms and documents neatly arranged on a conference table, illustrating essential paperwork for filing annual taxes.

English

The Ultimate Schedule C Guide for Freelancers & Solopreneurs in 2025

A complete Schedule C guide for freelancers and self-employed individuals — explaining income reporting, deductions, real-life examples, and 2025 tax tips.

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

Korean

1편: 홈비즈니스 세금공제의 기초 — 사업인가? 하비인가? (2025)

많은 사람들이 집에서 부업이나 프리랜서 일을 시작하지만, IRS가 보기엔 “사업”이 아닐 수도 있습니다. 세금공제의 기본 원리와 함께, 홈비즈니스가 진짜 사업으로 인정받기 위한 핵심 기준과 하비(hobby) 테스트를 EA 시각에서 정리했습니다.