Calculate the amounts that should be excluded from an individual’s gross income as reported on Form 1.040 – U.S. Individual Income Tax Return, including tax-exempt interest, gifts received and life insurance proceeds.

소득에서 제외되는 항목 총정리
세법상 총소득에서 제외되는 이자소득, 증여, 생명보험금 등의 비과세 항목을 정리합니다.

Calculate the capital gain that should be included in an individual’s gross income as reported on Form 1.040 – U.S. Individual Income Tax Return from transactions, including gains from the sale of investments or virtual currencies, assets received as gifts and assets received from a decedent and classify them as long-term or short-term

자본이득 계산과 단기·장기 구분법
투자, 가상화폐, 증여받은 자산, 상속 자산의 처분 시 발생하는 이득을 단기/장기로 구분하고 세금 포함 여부를 판단합니다.

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Form 1040 총소득 항목 계산법

개인의 임금, 이자, 배당금, 파트너십 수령금, 복리후생, 연금, 징벌적 손해배상 등을 총소득에 포함하는 방법을 알아봅니다.

Calculate the amounts that should be included in an individual’s gross income as reported on Form 1.040 – U.S. Individual Income Tax Return, including wages, interest and dividends, guaranteed payments received from a partnership, fringe benefits, income from a qualified retirement plan and punitive damages.

Related Party Transactions

Dispositions of Trade or Business‑Use Property

Nontaxable Dispositions

Tax-Exempt Organization Advanced Topics

Trust Taxation

Partnership Liquidation

Partnership Advanced Topics