3편: 누가 S-Corporation 주주가 될 수 있을까?
S-Corporation의 적격·비적격 주주 기준, 비거주 외국인·배우자·신탁·LLC 구조 등 실무에서 자주 문제가 되는 주주 요건을 2025년 기준으로 정리한 가이드.
2편: S-Corporation이 자격을 잃는 가장 흔한 이유 3가지
S-Corporation 자격요건인 주주 100명 제한, 1클래스 주식 규칙, 적격 주주 요건을 2025년 기준으로 정리한 실무 가이드.
1편: 왜 미국 사업자들은 S-Corporation을 선택할까?
S-Corporation의 개념, LLC·C-Corp과의 차이, 절세 구조, FICA 절감 방식 등 2025년 기준으로 알아야 할 핵심 내용을 정리한 실무 가이드.
Part 18: How to Avoid an IRS Audit — Practical Strategies for Home-Business Owners
A practical 2025 guide on avoiding IRS audits — covering mileage, deductions, crypto, 1099-K income, audit triggers, and documentation strategies for home-business owners.
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.
Part 15: Crypto in Your Business — Tax Rules Every Home-Business Owner Must Know
A complete 2025 guide to using cryptocurrency in your home business — including income rules, basis tracking, payments, mining, staking, gains, and IRS reporting requirements.
Part 14: Additional Business Deductions — Overlooked Tax Breaks for Home-Business Owners
A 2025 guide to often-overlooked business deductions for home-business owners,
including advertising, software, education, bank fees, subscriptions, and communication expenses.
Part 13: Retirement Plan Deductions — The Biggest Long-Term Tax Break for Home-Business Owners
A complete 2025 guide to retirement plan deductions for home-business owners.
Explains SEP IRAs, SIMPLE IRAs, Solo 401(k)s, contribution limits, and how to maximize tax savings.
Part 11: Employees vs. Independent Contractors — How Home-Business Owners Should Classify Workers
Learn the IRS rules for classifying workers as employees or independent contractors in 2025.
This guide explains the 3-factor IRS test, tax obligations, family employee rules, and deductible costs for home-business owners.
Part 9: Out-of-Town Travel Rules — What You Can Legally Deduct on Business Trips
Learn the IRS rules for deducting out-of-town business travel expenses in 2025. This guide explains airfare, lodging, meals, mixed-purpose travel, international trips, and audit-proof documentation for home-business owners.