{"id":53350,"date":"2021-09-01T12:36:37","date_gmt":"2021-09-01T19:36:37","guid":{"rendered":"https:\/\/canadaexpress.com\/news\/?p=53350"},"modified":"2021-09-01T14:11:13","modified_gmt":"2021-09-01T21:11:13","slug":"2021%eb%85%84-%eb%af%b8%ea%b5%ad-%eb%b0%8f-%ec%ba%90%eb%82%98%eb%8b%a4-%ec%84%b8%ea%b8%88-%eb%b3%b4%ea%b3%a0","status":"publish","type":"post","link":"https:\/\/canadaexpress.com\/news\/?p=53350","title":{"rendered":"2021\ub144 \ubbf8\uad6d \ubc0f \uce90\ub098\ub2e4 \uc138\uae08 \ubcf4\uace0"},"content":{"rendered":"

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<\/span><\/p>\n

\n

\ubbf8\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc744 \uac00\uc9c4 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790, <\/strong><\/p>\n

\uce90\ub098\ub2e4\uc5d0 \uac70\uc8fc\ud558\ub294 \ubbf8\uad6d \uac70\uc8fc\uc790\uc758<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/p>\n

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<\/strong><\/p>\n

2021\ub144 \ubbf8\uad6d \ubc0f \uce90\ub098\ub2e4 \uc138\uae08 \ubcf4\uace0\u00a0<\/strong><\/span><\/h3>\n<\/blockquote>\n

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<\/span><\/p>\n

\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud55c<\/span>\u00a0<\/span>\uc18c\ub4dd\uc744<\/span>\u00a0<\/span>\uac00\uc9c4<\/span>\u00a0<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uac70\uc8fc\uc790<\/span>,\u00a0<\/span>\uce90\ub098\ub2e4\uc5d0<\/span>\u00a0<\/span>\uac70\uc8fc\ud558\ub294<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc2dc\ubbfc\uad8c\uc790<\/span>,\u00a0<\/span>\ubbf8\uad6d\uacfc<\/span>\u00a0<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uad6d\uac00\uac04<\/span>\u00a0<\/span>\uc655\ub798\ud558\ub294<\/span>\u00a0<\/span>\uac1c\uc778\ub4e4\uc758<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc18c\ub4dd<\/span>\u00a0<\/span>\uc138\uae08<\/span>\u00a0<\/span>\ubcf4\uace0<\/span>\u00a0<\/span>\ubb38\uc81c\ub4e4\uc744<\/span>\u00a0<\/span>\uc54c\uc544\ubcf8\ub2e4<\/span>.<\/span> <\/span><\/p>\n

\u00a0<\/span><\/p>\n

\ubbf8\uad6d<\/span><\/b>\u00a0<\/span><\/b>\uc18c\ub4dd\uc138<\/span><\/b>\u00a0<\/span><\/p>\n

1)\u00a0<\/span>\ub0a9\uc138\uc790<\/span>:<\/span>\u00a0<\/span><\/p>\n

\uac00<\/span>)\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc2dc\ubbfc\uad8c\uc790<\/span>\u00a0<\/span>\ub610\ub294<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uac70\uc8fc\uc790<\/span>(Green Card\u00a0<\/span>\uc18c\uc9c0\uc790<\/span>)<\/span>\ub294<\/span>\u00a0<\/span>\ud574\uc678\uc5d0<\/span>\u00a0<\/span>\uacc4\uc18d<\/span>\u00a0<\/span>\uccb4\ub958\ud558\ub354\ub77c\ub3c4<\/span>\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\uc804\uc138\uacc4<\/span>\u00a0<\/span>\uc18c\ub4dd\uc744<\/span>\u00a0<\/span>\uc138\uae08<\/span>\u00a0<\/span>\ubcf4\uace0\ud560<\/span>\u00a0<\/span>\uc758\ubb34\uac00<\/span>\u00a0<\/span>\uc788\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\ubbf8\uad6d<\/span>\u00a0<\/span>\ube44\uac70\uc8fc\uc790<\/span>\u00a0[<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc2dc\ubbfc\uad8c\uc790\ub098<\/span>\u00a0<\/span>\ub610\ub294<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uac70\uc8fc\uc790<\/span>(Green Card\u00a0<\/span>\uc18c\uc9c0\uc790<\/span>)<\/span>\uac00<\/span>\u00a0<\/span>\uc544\ub2cc\uacbd\uc6b0<\/span>]<\/span>\ub294<\/span>\u00a0<\/span>\ubbf8\uad6d\ub0b4\uc5d0\uc11c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud55c<\/span>\u00a0<\/span>\uc18c\ub4dd\ub9cc<\/span>\u00a0<\/span>\ubcf4\uace0\ud55c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\uc678\uad6d<\/span><\/b>\u00a0<\/span><\/b>\uc18c\ub4dd<\/span><\/b>\u00a0<\/span><\/b>\uba74\uc81c<\/span><\/b>\u00a0<\/span><\/p>\n

\uc5f0\uac04<\/span>\u00a0<\/span>\uc18c\ub4dd\uc774<\/span>\u00a0<\/span>\ubbf8\uad6d\uc774\uc678\uc758<\/span>\u00a0<\/span>\uc678\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud55c<\/span>\u00a0<\/span>\uc18c\ub4dd\uc774<\/span>\u00a0U$107<\/span>,<\/span>600<\/span>\u00a0<\/span>(2020<\/span>\ub144<\/span>\u00a0<\/span>\uae30\uc900<\/span>)\u00a0<\/span>\uae4c\uc9c0\ub294<\/span>\u00a0<\/span>\uba74\uc81c\ub429\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\ubbf8\uad6d\uc758<\/span><\/b>\u00a0<\/span><\/b>\uac70\uc8fc\uc131<\/span><\/b>\u00a0<\/span><\/b>\ud310\ub2e8<\/span><\/b>\u00a0<\/span><\/b>(Substantial Presence Test)<\/span><\/b>\u00a0<\/span><\/b>\uc5d0<\/span><\/b>\u00a0<\/span><\/b>\uc758\ud574<\/span><\/b>\u00a0<\/span><\/b>\ud574\ub2f9\ud558\ub294<\/span><\/b>\u00a0<\/span><\/b>\uc678\uad6d\uc778<\/span><\/b>\u00a0<\/span><\/b>\uac70\uc8fc\uc790<\/span><\/b>\u00a0<\/span><\/p>\n

1)<\/span>\uacfc\uac70<\/span>\u00a03<\/span>\ub144\uac04<\/span>\u00a0<\/span>\uac70\uc8fc\uc77c\uc774<\/span>\u00a0183<\/span>\uc77c<\/span>\u00a0<\/span>\uc774\uc0c1<\/span>\u00a0<\/span>\ub418\ub294\uacbd\uc6b0<\/span>, 3<\/span>\ub144\uac04<\/span>\u00a0<\/span>\uac70\uc8fc\uc77c\uc740<\/span>\u00a0<\/span>\ud574\ub2f9\ub144\ub3c4<\/span>\u00a0<\/span>\uac70\uc8fc\uc77c<\/span>\u00a0(<\/span>\uc801\uc5b4\ub3c4<\/span>\u00a030<\/span>\uc77c<\/span>\u00a0<\/span>\uc774\uc0c1<\/span>\u00a0<\/span>\uac70\uc8fc\ud574\uc57c<\/span>\u00a0<\/span>\ud568<\/span>)\u00a0<\/span>\uc804\ub144\ub3c4<\/span>\u00a0<\/span>\uac70\uc8fc\uc77c\uc758<\/span>\u00a01\/3,\u00a0<\/span>\uc804\uc804\ub144\ub3c4<\/span>\u00a0<\/span>\uac70\uc8fc\uc77c\uc758<\/span>\u00a01\/6<\/span>\uc744<\/span>\u00a0<\/span>\ud569\uc0b0\ud55c<\/span>\u00a0<\/span>\uac83\uc774\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

2)<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc2dc\ubbfc\uad8c\uc790\ub098<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uac70\uc8fc\uc790<\/span>(Green Card\u00a0<\/span>\uc18c\uc9c0\uc790<\/span>)<\/span>\uc640<\/span>\u00a0<\/span>\uacb0\ud63c\ud55c<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\ube44\uac70\uc8fc\uc790\ub294<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uac70\uc8fc\uc790\uac00<\/span>\u00a0<\/span>\ub418\ub3c4\ub85d<\/span>\u00a0<\/span>\uc120\ud0dd\ud560<\/span>\u00a0<\/span>\uc218<\/span>\u00a0<\/span>\uc788\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

3)\u00a0<\/span>\ubbf8\uad6d\uacfc<\/span>\u00a0<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\ub3d9\uc2dc<\/span>\u00a0<\/span>\uac70\uc8fc\uc790\uc77c<\/span>\u00a0<\/span>\uacbd\uc6b0<\/span>\u00a0“Tie-Breaker”\u00a0<\/span>\uaddc\uc815\uc5d0<\/span>\u00a0<\/span>\uc758\uac70<\/span>\u00a0<\/span>\uc5b4\ub290<\/span>\u00a0<\/span>\ud55c<\/span>\u00a0<\/span>\ub098\ub77c\uc758<\/span>\u00a0<\/span>\uac70\uc8fc\uc790\ub85c<\/span>\u00a0<\/span>\uac04\uc8fc\ud558\uac8c<\/span>\u00a0<\/span>\ud560<\/span>\u00a0<\/span>\uc218<\/span>\u00a0<\/span>\uc788\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\ubcf4\uace0<\/span><\/b>\u00a0<\/span><\/b>\ub300\uc0c1<\/span><\/b>\u00a0<\/span><\/b>\uc18c\ub4dd<\/span><\/b>\u00a0<\/span><\/p>\n

1)<\/span>\u00a0<\/span>\uadfc\ub85c\uc18c\ub4dd<\/span>\u00a0:\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud55c<\/span>\u00a0<\/span>\uadfc\ub85c\uc18c\ub4dd\uc744<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc138\ubb34\uc11c\uc5d0<\/span>\u00a0<\/span>\ubcf4\uace0\ud558\uc5ec\uc57c<\/span>\u00a0<\/span>\ud558\uba70<\/span>,\u00a0<\/span>\ub2e4\uc74c\uc758<\/span>\u00a0<\/span>\uacbd\uc6b0<\/span>\u00a0<\/span>\uba74\uc81c\ub41c\ub2e4<\/span>.\u00a0(<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uc18c\ub4dd<\/span>\u00a0<\/span>\ubcf4\uace0\uc5d0\ub294<\/span>\u00a0<\/span>\ud3ec\ud568\ud558\uc5ec\uc57c<\/span>\u00a0<\/span>\ud55c\ub2e4<\/span>)<\/span>\u00a0<\/span><\/p>\n

\uac00<\/span>)\u00a0<\/span>\uc5f0\uac04<\/span>\u00a0<\/span>\uc18c\ub4dd\uc774<\/span>\u00a0$10,000\u00a0<\/span>\uc774\ud558\uc774\uba70<\/span>,\u00a0<\/span>\uc77c\ub144\uc5d0<\/span>\u00a0 183<\/span>\uc77c<\/span>\u00a0<\/span>\ucd08\uacfc<\/span>\u00a0<\/span>\uccb4\ub958\ud558\uc9c0<\/span>\u00a0<\/span>\uc54a\uc558\uc73c\uba70<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uace0\uc6a9\uc8fc\uac00<\/span>\u00a0\u00a0<\/span>\uc544\ub2cc<\/span>\u00a0<\/span>\ub2e4\ub978<\/span>\u00a0<\/span>\ub098\ub77c<\/span>\u00a0<\/span>\uace0\uc6a9\uc8fc\uc5d0\uc11c<\/span>\u00a0<\/span>\ubc1b\uc558\uc73c\uba70<\/span>\u00a0<\/span>\ubbf8\uad6d\uc5d0<\/span>\u00a0<\/span>\uae30\ubc18\uc744<\/span>\u00a0<\/span>\ub454<\/span>\u00a0<\/span>\uc8fc\uccb4\uac00<\/span>\u00a0<\/span>\uc900<\/span>\u00a0<\/span>\ubcf4\uc0c1\uc774<\/span>\u00a0<\/span>\uc544\ub2cc<\/span>\u00a0<\/span>\uac83<\/span>.<\/span>\u00a0<\/span><\/p>\n

2)<\/span>\u00a0<\/span>\uc0ac\uc5c5\uc18c\ub4dd<\/span>\u00a0:\u00a0<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uac70\uc8fc\uc790\uac00<\/span>\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\uc0ac\uc5c5\uc744<\/span>\u00a0<\/span>\ud558\uace0<\/span>\u00a0<\/span>\uc788\uc73c\uba74<\/span>\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud55c<\/span>\u00a0<\/span>\uc0ac\uc5c5\uc18c\ub4dd\uc744<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc138\ubb34\uc11c\uc5d0<\/span>\u00a0<\/span>\ubcf4\uace0\ud558\uc5ec\uc57c<\/span>\u00a0<\/span>\ud569\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

3<\/span>)\u00a0<\/span>\ud22c\uc790\uc18c\ub4dd<\/span>:\u00a0<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uac70\uc8fc\uc790\uac00<\/span>\u00a0<\/span>\ubbf8\uad6d\uc758<\/span>\u00a0<\/span>\uac01\uc885<\/span>\u00a0<\/span>\ud22c\uc790<\/span>\u00a0<\/span>\uc0c1\ud488\uc5d0<\/span>\u00a0<\/span>\ud22c\uc790\ub97c<\/span>\u00a0<\/span>\ud560<\/span>\u00a0<\/span>\uacbd\uc6b0<\/span>\u00a0<\/span>\ubc1c\uc0dd\ud55c<\/span>\u00a0<\/span>\uc544\ub798<\/span>\u00a0<\/span>\ud22c\uc790<\/span>\u00a0<\/span>\uc18c\ub4dd\ubcc4\ub85c<\/span>\u00a0<\/span>\uce90\ub098\ub2e4<\/span>–<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc870\uc138<\/span>\u00a0<\/span>\ud611\uc57d\uc5d0<\/span>\u00a0<\/span>\uc758\uac70<\/span>\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\uc138\uae08\uc744<\/span>\u00a0<\/span>\uc6d0\ucc9c<\/span>\u00a0<\/span>\uc9d5\uc218\ud569\ub2c8\ub2e4<\/span>.\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\uc6d0\ucc9c<\/span>\u00a0<\/span>\uc9d5\uc218\ub41c<\/span>\u00a0<\/span>\uc138\uae08\uc740<\/span>\u00a0Foreign Tax Credit<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\uce90\ub098\ub2e4\uc5d0\uc11c<\/span>\u00a0<\/span>\uc138\uae08\ubcf4\uace0\uc2dc<\/span>\u00a0<\/span>\ub0a9\ubd80\ud560<\/span>\u00a0<\/span>\uc138\uae08\uc5d0\uc11c<\/span>\u00a0<\/span>\ucc28\uac10\ud560<\/span>\u00a0<\/span>\uc218<\/span>\u00a0<\/span>\uc788\uc2b5\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\uac00<\/span>)\u00a0<\/span>\uc774\uc790\uc18c\ub4dd<\/span>\u00a0:\u00a0<\/span>\uba74\uc81c<\/span>\u00a0<\/span><\/p>\n

\ub098<\/span>)\u00a0<\/span>Dividends<\/span>\u00a0(<\/span>\ubc30\ub2f9\uc18c\ub4dd<\/span>)\u00a0<\/span>:15%<\/span>\u00a0(<\/span>\ubc30\ub2f9\uae08<\/span>\u00a0<\/span>\ubc1b\uc740<\/span>\u00a0<\/span>\uae08\uc561\uc744<\/span>\u00a0<\/span>\uce90\ub098\ub2e4\uc5d0\uc11c<\/span>\u00a0<\/span>\uc18c\ub4dd\uc73c\ub85c<\/span>\u00a0<\/span>\ubcf4\uace0\ud558\uba70<\/span>\u00a0Dividend Tax Credit<\/span>\uc744<\/span>\u00a0<\/span>\ubc1b\uc9c0<\/span>\u00a0<\/span>\ubabb\ud569\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\ub2e4<\/span>)\u00a0<\/span>Royalties : 10% or Nil<\/span>\u00a0<\/span><\/p>\n

4<\/span>)\u00a0<\/span>\uc591\ub3c4\uc18c\ub4dd<\/span>\u00a0:\u00a0<\/span>\uce90\ub098\ub2e4\ub294<\/span>\u00a0<\/span>\uc591\ub3c4<\/span>\u00a0<\/span>\ucc28\uc561\uc758<\/span>\u00a050%<\/span>\ub9cc<\/span>\u00a0<\/span>\uc18c\ub4dd\uc73c\ub85c<\/span>\u00a0<\/span>\uac04\uc8fc\ub418\uc9c0\ub9cc<\/span>\u00a0<\/span>\ubbf8\uad6d\uc740<\/span>\u00a0<\/span>\uc591\ub3c4<\/span>\u00a0<\/span>\ucc28\uc561\uc758<\/span>\u00a0100%<\/span>\ub97c<\/span>\u00a0<\/span>\uc18c\ub4dd\uc73c\ub85c<\/span>\u00a0<\/span>\uac04\uc8fc\ud55c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uac70\uc8fc\uc790\uac00<\/span>\u00a0<\/span>\ubbf8\uad6d\uc5d0<\/span>\u00a0<\/span>\ubcf4\uc720\ud558\uace0<\/span>\u00a0<\/span>\uc788\ub358<\/span>\u00a0<\/span>\ubd80\ub3d9\uc0b0<\/span>(<\/span>\uc8fc\ud0dd<\/span>)<\/span>\uc744<\/span>\u00a0<\/span>\ucc98\ubd84\uc2dc<\/span>\u00a0<\/span>\uc544\ub798<\/span>\u00a0<\/span>\ub450<\/span>\u00a0<\/span>\uac00\uc9c0<\/span>\u00a0<\/span>\uc758\ubb34\ub97c<\/span>\u00a0<\/span>\uc774\ud589\ud558\uc5ec\uc57c<\/span>\u00a0<\/span>\ud569\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\uac00<\/span>)<\/span>\uc591\ub3c4<\/span>\u00a0<\/span>\ucc28\uc561\uc5d0<\/span>\u00a0<\/span>\ub300\ud55c<\/span>\u00a0<\/span>\uc6d0\ucc9c<\/span>\u00a0<\/span>\uc9d5\uc218<\/span>\u00a0<\/span>\uc758\ubb34<\/span>(Residence:<\/span>\uac70\uc8fc\uc6a9\uc778<\/span>\u00a0<\/span>\uacbd\uc6b0<\/span>): <\/span>\ub9e4\uc218\uc778\uc740<\/span>\u00a0<\/span>\ub9e4\uc785\uac00\uac00<\/span>\u00a0$300,000<\/span>\ubbf8\ub9cc\uc778<\/span>\u00a0<\/span>\uacbd\uc6b0<\/span>\u00a0\u00a0<\/span>\uc6d0\ucc9c\uc9d5\uc218<\/span>\u00a0<\/span>\uc758\ubb34<\/span>\u00a0<\/span>\uc5c6\uc73c\uba70<\/span>, $300,000<\/span>\uc5d0\uc11c<\/span>\u00a0$1M\u00a0<\/span>\ubbf8\ub9cc\uae4c\uc9c0<\/span>\u00a0$10%, $1M\u00a0<\/span>\uc774\uc0c1\uc778<\/span>\u00a0<\/span>\uacbd\uc6b0<\/span>\u00a0<\/span>\ub9e4\uc785\uac00\uc758<\/span>\u00a015%(Feb 16, 2016\u00a0<\/span>\uc774\ud6c4<\/span>)<\/span>\ub97c<\/span>\u00a0Internal Revenue Service(IRS)<\/span>\uc5d0<\/span>\u00a0<\/span>\ub0a9\ubd80\ud558\uc5ec\uc57c<\/span>\u00a0<\/span>\ud55c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\ub098<\/span>)<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\uc138\uae08\ubcf4\uace0<\/span>\u00a0<\/span>\uc758\ubb34<\/span>:\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c<\/span>\u00a0<\/span>\ub9e4\uac01\ud6c4<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\ube44\uac70\uc8fc\uc790<\/span>\u00a0<\/span>\uc138\uae08\uc2e0\uace0\uc11c<\/span>\u00a0Form 1040 NR<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\ubcf4\uace0\ud558\uc5ec\uc57c<\/span>\u00a0<\/span>\ud55c\ub2e4<\/span>.\u00a0<\/span>\ub9e4\uac01<\/span>\u00a0<\/span>\ub2f9\uc2dc<\/span>\u00a0<\/span>\uc6d0\ucc9c<\/span>\u00a0<\/span>\uc9d5\uc218\ub97c<\/span>\u00a0<\/span>\ud55c<\/span>\u00a0<\/span>\uae08\uc561\uc740<\/span>\u00a0<\/span>\uc18c\ub4dd\ubcf4\uace0\ub97c<\/span>\u00a0<\/span>\ud560<\/span>\u00a0<\/span>\ub54c<\/span>\u00a0<\/span>\uc608\ub0a9\ud55c<\/span>\u00a0<\/span>\uc138\uae08\uc73c\ub85c<\/span>\u00a0<\/span>\uacf5\uc81c\ub41c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

5<\/span>)\u00a0<\/span>\uc784\ub300\uc18c\ub4dd<\/span>\u00a0:\u00a0<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uac70\uc8fc\uc790\uac00<\/span>\u00a0<\/span>\ubbf8\uad6d\uc758<\/span>\u00a0<\/span>\uc784\ub300<\/span>\u00a0<\/span>\ubd80\ub3d9\uc0b0\uc744<\/span>\u00a0<\/span>\uac00\uc9c0\uace0<\/span>\u00a0<\/span>\uc788\ub294<\/span>\u00a0<\/span>\uacbd\uc6b0\uc5d0\ub294<\/span>\u00a0<\/span>\uc544\ub798<\/span>\u00a0<\/span>\ub450<\/span>\u00a0<\/span>\uac00\uc9c0<\/span>\u00a0<\/span>\ubc29\ubc95\uc911<\/span>\u00a0<\/span>\ud558\ub098\ub97c<\/span>\u00a0<\/span>\uc120\ud0dd\ud560<\/span>\u00a0<\/span>\uc218<\/span>\u00a0<\/span>\uc788\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

\uac00<\/span>)<\/span>\uc784\ucc28\uc778\uc774<\/span>\u00a0Gross Rent<\/span>\uc758<\/span>\u00a030%<\/span>\ub97c<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc138\ubb34\uc11c\uc5d0<\/span>\u00a0<\/span>\ub0a9\ubd80<\/span>\u00a0<\/span>\ub610\ub294<\/span>\u00a0<\/span><\/p>\n

\ub098<\/span>)<\/span>\uce90\ub098\ub2e4<\/span>\u00a0<\/span>\uc784\ub300\uc778\uc774<\/span>\u00a0<\/span>Section 871(d)<\/span>\ub97c<\/span>\u00a0<\/span>\uc120\ud0dd\ud558\uc5ec<\/span>\u00a0<\/span>Net Rental Income(<\/span>\ucd1d<\/span>\u00a0<\/span>\uc784\ub300<\/span>\u00a0<\/span>\uc18c\ub4dd\uc5d0\uc11c<\/span>\u00a0<\/span>\ubaa8\uae30\uc9c0<\/span>\u00a0<\/span>\uc774\uc790<\/span>,\u00a0<\/span>\uc7ac\uc0b0\uc138<\/span>\u00a0<\/span>\ub4f1\uc744<\/span>\u00a0<\/span>\uc81c\ud55c<\/span>\u00a0<\/span>\uc21c<\/span>\u00a0<\/span>\uc784\ub300\uc18c\ub4dd<\/span>)<\/span>\uc5d0<\/span>\u00a0<\/span>\ub300\ud558\uc5ec<\/span>Form 1040 NR<\/span>\uc73c\ub85c<\/span>\u00a0<\/span>\ubbf8\uad6d<\/span>\u00a0<\/span>\uc138\ubb34\uc11c\uc5d0<\/span>\u00a0<\/span>\ubcf4\uace0\ud55c\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

6<\/span>)\u00a0<\/span>Social Security Benefit<\/span>\u00a0:\u00a0<\/span>\ubbf8\uad6d\uc5d0\uc11c\ub294<\/span>\u00a0<\/span>\uc6d0\ucc9c\uc9d5\uc218\ub97c<\/span>\u00a0<\/span>\ud558\uc9c0<\/span>\u00a0<\/span>\uc54a\uc9c0\ub9cc<\/span>\u00a0<\/span>\uce90\ub098\ub2e4\uc5d0\uc11c<\/span>\u00a0<\/span>\uc138\uae08\ubcf4\uace0\ub97c<\/span>\u00a0<\/span>\ud560<\/span>\u00a0<\/span>\ub54c\uc5d0\ub294<\/span>\u00a0<\/span>\uc18c\ub4dd\uc73c\ub85c<\/span>\u00a0<\/span>\ud3ec\ud568\ud558\uc5ec\uc57c<\/span>\u00a0<\/span>\ud558\uba70<\/span>\u00a0<\/span>\uc218\ub839\uc561\uc758<\/span>\u00a085%<\/span>\ub9cc<\/span>\u00a0<\/span>\uacfc\uc138\ub429\ub2c8\ub2e4<\/span>.<\/span>\u00a0<\/span><\/p>\n

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