https://www.hanmi-cpa.com https://www.hanmi-cpa.com/kiddie-tax <div data-rss-type="text"> <h3> <span> 한국 계좌·주식·펀드·부동산을 자녀 명의로 보유할 때 발생하는 미국 세무 리스크 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-7118205.png"/> </div> Fri, 12 Jun 2026 19:38:24 GMT https://www.hanmi-cpa.com/kiddie-tax 이민·가족·상속 관련 https://www.hanmi-cpa.com/estate-gift <div data-rss-type="text"> <h3> <span> 한국 부모 사망 후 미국 거주 자녀의 상속: 미국 세금·Form 3520·FBAR·PFIC 실무 가이드 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-12955837-0d0b6203.png"/> </div> Fri, 12 Jun 2026 18:59:24 GMT https://www.hanmi-cpa.com/estate-gift 이민·가족·상속 관련 https://www.hanmi-cpa.com/my-postb59e49cf <div data-rss-type="text"> <h3> <span> 한·미 조세조약, Form 6166, 외국납부세액공제(FTC), Form 5471 실무 정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-6863191.png"/> </div> Fri, 12 Jun 2026 18:27:18 GMT https://www.hanmi-cpa.com/my-postb59e49cf 사업·자영업 관련 https://www.hanmi-cpa.com/self-employment-tax <div data-rss-type="text"> <h3> <span> Schedule C · Self-Employment Tax · Form 1116 · 한·미 사회보장협정 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-5973975.png"/> </div> Fri, 12 Jun 2026 18:16:34 GMT https://www.hanmi-cpa.com/self-employment-tax 사업·자영업 관련 https://www.hanmi-cpa.com/form-5471-8865 <div data-rss-type="text"> <h3> <span> Form 5471 · Form 8865 · GILTI · Form 926 실무 가이드 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-12585532.png"/> </div> Fri, 12 Jun 2026 18:04:19 GMT https://www.hanmi-cpa.com/form-5471-8865 사업·자영업 관련 https://www.hanmi-cpa.com/my-post1d084be2 <div data-rss-type="text"> <h3> <span> 부모·가족이 자녀 유학비를 지원할 때 미국 Gift Tax · Form 3520 · FBAR/FATCA 규정 총정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-8199220.png"/> </div> Fri, 12 Jun 2026 17:16:45 GMT https://www.hanmi-cpa.com/my-post1d084be2 미국 내 한인 커뮤니티에서 빈번한 실수 https://www.hanmi-cpa.com/gift-tax <div data-rss-type="text"> <h3> <span> 한국 가족 간 송금이 미국에서 ‘증여(Gift)’로 간주되는 이유와 실무 리스크 총정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-5849581.png"/> </div> Fri, 12 Jun 2026 17:08:28 GMT https://www.hanmi-cpa.com/gift-tax 미국 내 한인 커뮤니티에서 빈번한 실수 https://www.hanmi-cpa.com/my-posta8613c06 <div data-rss-type="text"> <h3> <span> 미국 시민권자·영주권자·거주외국인이 반드시 알아야 할 핵심 사항 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-30121525.png"/> </div> Fri, 12 Jun 2026 16:44:27 GMT https://www.hanmi-cpa.com/my-posta8613c06 미국 내 한인 커뮤니티에서 빈번한 실수 https://www.hanmi-cpa.com/3-3 <div data-rss-type="text"> <h3> <span> Schedule C · Self-Employment Tax · Form 1116 · FBAR · FATCA </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-7412096.jpeg"/> </div> Fri, 12 Jun 2026 16:17:02 GMT https://www.hanmi-cpa.com/3-3 미국 내 한인 커뮤니티에서 빈번한 실수 https://www.hanmi-cpa.com/irs-updates <div data-rss-type="text"> <h3> <span> Important post‑filing reminders for taxpayers with self‑employment, investment, or pass‑through income. </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-8970303.jpeg"/> </div> <div data-rss-type="text"> <p> <span> <span> The April 15 filing deadline has passed, but tax obligations for many individuals do not end with the submission of Form 1040. If you earn income that is not fully covered by withholding—such as self‑employment income, investment gains, rental income, or pass‑through K‑1 income—you may be required to make </span> </span> <strong> quarterly Estimated Tax payments </strong> <span> <span> to avoid underpayment penalties. </span> </span> </p> <p> <span> Below is a concise overview of what taxpayers should know for the 2026 tax year. </span> </p> <p> <span> <br/> </span> </p> <h2> <strong> Who Needs to Pay Estimated Tax </strong> </h2> <p> <span> Estimated Tax generally applies if you expect to owe at least $1,000 in tax after withholding and credits, and your income includes: </span> </p> <ul> <li> <span> Self‑employment or freelance income (Schedule C) </span> </li> <li> <span> 1099‑NEC or 1099‑MISC income </span> </li> <li> <span> Investment income (capital gains, dividends, interest, crypto transactions) </span> </li> <li> <span> Rental property income </span> </li> <li> <span> S‑Corporation or Partnership K‑1 income </span> </li> <li> <span> Any income without sufficient withholding </span> </li> <li> <span> W‑2 employees with adequate withholding typically do not need to make quarterly payments. </span> </li> </ul> <p> <span> <br/> </span> </p> <h2> <strong> 2026 Estimated Tax Deadlines </strong> </h2> <p> <span> The IRS requires four payments throughout the year: </span> </p> <ul> <li> <strong> 1st Quarter: </strong> <span> April 15, 2026 </span> </li> <li> <strong> 2nd Quarter: </strong> <span> June 15, 2026 </span> </li> <li> <strong> 3rd Quarter: </strong> <span> September 15, 2026 </span> </li> <li> <strong> 4th Quarter: </strong> <span> January 15, 2027 </span> </li> </ul> <p> <span> Missing or underpaying these installments may result in IRS underpayment penalties, even if you receive a refund when filing next year. </span> </p> <p> <span> <br/> </span> </p> <h2> <strong> How to Make Payments </strong> </h2> <p> <span> Taxpayers can submit payments using any of the following IRS‑approved methods: </span> </p> <ul> <li> <strong> IRS Direct Pay </strong> <span> <span> (bank account) </span> </span> </li> <li> <strong> EFTPS </strong> <span> <span> (Electronic Federal Tax Payment System) </span> </span> </li> <li> <strong> IRS Online Account </strong> <span> <span> (view balance, history, and make payments) </span> </span> </li> <li> <strong> Debit/credit card </strong> <span> <span> via IRS‑authorized processors </span> </span> </li> </ul> <p> <span> For most individuals, IRS Direct Pay or EFTPS provides the most reliable confirmation and tracking. </span> </p> <p> <span> <br/> </span> </p> <h2> <strong> Why This Matters After April 15 </strong> </h2> <p> <span> <span> Many taxpayers assume their obligations end once the annual return is filed. However, for those with non‑W‑2 income, </span> </span> <strong> quarterly Estimated Tax is the next required step </strong> <span> <span> to remain compliant throughout the year. Addressing this early helps prevent penalties and ensures smoother year‑end planning. </span> </span> </p> <p> <span> <br/> </span> </p> <h2> <strong> Hanmi CPA Support </strong> </h2> <p> <span> Hanmi CPA provides tailored Estimated Tax calculations based on your income structure, prior‑year results, and projected 2026 activity. If you would like assistance determining your quarterly obligations or adjusting your tax strategy for the year, we are here to help. </span> </p> </div> Mon, 18 May 2026 20:17:51 GMT https://www.hanmi-cpa.com/irs-updates Tax-updates https://www.hanmi-cpa.com/pfic-guide <div data-rss-type="text"> <h3> <span> Passive Foreign Investment Company - U.S.-Korea Cross-border Tax </span> </h3> </div> Mon, 18 May 2026 01:13:14 GMT https://www.hanmi-cpa.com/pfic-guide U.S.-Korea Cross-Border Tax Guides https://www.hanmi-cpa.com/self-employment-tax-guide <div data-rss-type="text"> <h3> <span> A practical reference for freelancers, independent contractors, and small business owners. </span> </h3> </div> Sun, 17 May 2026 18:33:08 GMT https://www.hanmi-cpa.com/self-employment-tax-guide U.S. Domestic Tax guide https://www.hanmi-cpa.com/etf-pfic <div data-rss-type="text"> <h3> <span> 한국 ETF·펀드 투자 시 PFIC 분류 기준 및 주요 신고 리스크 총정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-18524062.png"/> </div> Sat, 16 May 2026 19:48:12 GMT https://www.hanmi-cpa.com/etf-pfic 미국 내 한인 커뮤니티에서 빈번한 실수 https://www.hanmi-cpa.com/my-post02520c41 <div data-rss-type="text"> <h3> <span> 한국 보유세의 성격과 미국 신고 시 비용·공제 가능 여부 총정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-5849570.png"/> </div> Sat, 16 May 2026 19:29:15 GMT https://www.hanmi-cpa.com/my-post02520c41 한국 자산 보유 관련 https://www.hanmi-cpa.com/10-50 <div data-rss-type="text"> <h3> <span> 한·미 상속·증여세 구조 비교 및 실무 리스크 총정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-3831828.png"/> </div> Sat, 16 May 2026 18:58:32 GMT https://www.hanmi-cpa.com/10-50 한국 자산 보유 관련 https://www.hanmi-cpa.com/my-postf9aaea03 <div data-rss-type="text"> <h3> <span> 한·미 양국 모두 과세권을 가지는 이유와 실무 리스크 총정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-7768228-58ff00e1.png"/> </div> Sun, 10 May 2026 13:27:47 GMT https://www.hanmi-cpa.com/my-postf9aaea03 한국 자산 보유 관련 https://www.hanmi-cpa.com/my-posta9fb277c <div data-rss-type="text"> <h3> <span> Schedule E 반영 항목과 실무 리스크 총정리 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-14452238-0e4fc0d7.png"/> </div> Sun, 10 May 2026 13:01:51 GMT https://www.hanmi-cpa.com/my-posta9fb277c 한국 자산 보유 관련 https://www.hanmi-cpa.com/fbar-8938 <div data-rss-type="text"> <h3> <span> 미국 시민권자·영주권자뿐 아니라, 세법상 U.S. Person 전체에게 적용되는 해외 금융계좌 보고 규정 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/Screenshot-2026-05-08-185102.png"/> </div> Fri, 08 May 2026 22:51:48 GMT https://www.hanmi-cpa.com/fbar-8938 한국 자산 보유 관련 https://www.hanmi-cpa.com/my-post2d638e1d <div data-rss-type="text"> <h3> <span> <span> Residency Tie-breaker Rule과 </span> </span> <span> 한·미 이중거주자(Dual Residency) 이슈 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/Screenshot-2026-05-08-181848.png"/> </div> Fri, 08 May 2026 21:39:10 GMT https://www.hanmi-cpa.com/my-post2d638e1d 국적·거주·세법 적용 관련 https://www.hanmi-cpa.com/ftcfeie <div data-rss-type="text"> <h3> <span> 미국 시민권자·영주권자의 한국 소득 신고 시 반드시 고려해야 하는 핵심 규정 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/Screenshot-2026-05-08-182508-e61b4a03-b7bc6447.png"/> </div> Sun, 03 May 2026 12:45:41 GMT https://www.hanmi-cpa.com/ftcfeie 국적·거주·세법 적용 관련 https://www.hanmi-cpa.com/1040 <div data-rss-type="text"> <h2> <strong> 거주지와 무관하게 유지되는 미국의 전세계 소득 과세 원칙 </strong> </h2> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-35251427.png"/> </div> Sun, 03 May 2026 12:28:56 GMT https://www.hanmi-cpa.com/1040 국적·거주·세법 적용 관련 https://www.hanmi-cpa.com/183 <div data-rss-type="text"> <h3> <span> 미국 납세자의 한국 거주자 판정 리스크와 실무 체크포인트 </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-16031620-c64b0a5e.png"/> </div> Sat, 02 May 2026 20:30:46 GMT https://www.hanmi-cpa.com/183 국적·거주·세법 적용 관련 https://www.hanmi-cpa.com/my-post <div data-rss-type="text"> <h3> <span> 한국 출생 또는 부모 국적에 따라 자동으로 한국 국적이 부여될 수 있습니다. 이는 상속세·증여세·군역·거주자 판정 등 다양한 세무 리스크로 이어질 수 있습니다. </span> </h3> </div> <div> <img src="https://irp.cdn-website.com/25894e56/dms3rep/multi/pexels-photo-19590479-b422a9e9.png"/> </div> Sat, 02 May 2026 19:49:29 GMT https://www.hanmi-cpa.com/my-post 국적·거주·세법 적용 관련