Internal Revenue Service | An official website of the United States government

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IRS 양식 및 세금에 관한 질문에 대한 답을 찾으십시오. 귀하께서 연방세 금 납세 의무를 이해하고 준수할 수 있도록 저희가 도와드립니다" /> <link rel="canonical" href="https://www.irs.gov/ko" /> <meta name="robots" content="index, follow" /> <link rel="shortlink" href="https://www.irs.gov/ko" /> <meta property="og:image:url" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta property="og:image:type" content="image/jpeg" /> <meta property="og:image:alt" content="IRS logo" /> <meta name="twitter:card" content="summary" /> <meta name="twitter:description" content="세금을 납부 하십시오. 세금 환급 현황을 알아보십시오. IRS 양식 및 세금에 관한 질문에 대한 답을 찾으십시오. 귀하께서 연방세 금 납세 의무를 이해하고 준수할 수 있도록 저희가 도와드립니다" /> <meta name="twitter:title" content="Home | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="58476" /> <meta name="isHistorical" content="NULL" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1732305982" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> 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aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> 메뉴 <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">메인 네비게이션 바</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/ko" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/filing" aria-controls="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-label="세금 신고 menu has additional options. Use the spacebar to open the 세금 신고 sub menu or enter to navigate to the 세금 신고 page." role="application" id="accessible-megamenu-nav-item-0">세금 신고</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ko/filing" class="mobile-only-text" id="accessible-megamenu-segeum-singo-submenu-0" data-drupal-link-system-path="node/19656">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-1">정보</span> </li> <li><a href="/ko/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-segeum-singo-submenu-2" data-drupal-link-system-path="node/19456">개인</a> </li> <li><a href="/ko/individuals/international-taxpayers" id="accessible-megamenu-segeum-singo-submenu-3" data-drupal-link-system-path="node/19696">국제 납세자</a> </li> <li><a href="/ko/businesses" id="accessible-megamenu-segeum-singo-submenu-4" data-drupal-link-system-path="node/18976">사업체 및 자영업자</a> </li> <li><a href="/ko/charities-and-nonprofits" id="accessible-megamenu-segeum-singo-submenu-5" data-drupal-link-system-path="node/58461">자선 및 비영리 단체</a> </li> <li><a href="/ko/government-entities/federal-state-local-governments" id="accessible-megamenu-segeum-singo-submenu-6" data-drupal-link-system-path="node/19446">연방, 주 및 시 정부</a> </li> <li><a href="/ko/government-entities/indian-tribal-governments" id="accessible-megamenu-segeum-singo-submenu-7" data-drupal-link-system-path="node/19601">인디언 부족 정부</a> </li> <li><a href="/ko/tax-exempt-bonds" id="accessible-megamenu-segeum-singo-submenu-8" data-drupal-link-system-path="node/19671">면세 채권</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-9">개인을 위한 서류 제출</span> </li> <li><a href="/ko/filing/individuals/how-to-file" id="accessible-megamenu-segeum-singo-submenu-10" data-drupal-link-system-path="node/22856">제출 방법</a> </li> <li><a href="/ko/filing/individuals/when-to-file" id="accessible-megamenu-segeum-singo-submenu-11" data-drupal-link-system-path="node/22726">제출 기간</a> </li> <li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-segeum-singo-submenu-12" data-drupal-link-system-path="node/2442">제출 장소</a> </li> <li><a href="/ko/filing/individuals/update-my-information" id="accessible-megamenu-segeum-singo-submenu-13" data-drupal-link-system-path="node/22861">귀하의 정보 업데이트</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-14">인기 검색</span> </li> <li><a href="/ko/individuals/get-transcript" id="accessible-megamenu-segeum-singo-submenu-15" data-drupal-link-system-path="node/136676">세무 기록 사본 얻기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-segeum-singo-submenu-16" data-drupal-link-system-path="node/17153">고용주 식별 번호 (EIN)</a> </li> <li><a href="/ko/filing/wheres-my-amended-return" id="accessible-megamenu-segeum-singo-submenu-17" data-drupal-link-system-path="node/17175">수정된 신고서 현황 확인</a> </li> <li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-segeum-singo-submenu-18" data-drupal-link-system-path="node/16696">신분 보호 핀 (IP PIN) 얻기</a> </li> <li><a href="/ko/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/54546">세금 보고 무료로 하기 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/payments" aria-controls="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-label="납부 menu has additional options. Use the spacebar to open the 납부 sub menu or enter to navigate to the 납부 page." role="application" id="accessible-megamenu-nav-item-1">납부</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ko/payments" class="mobile-only-text" id="accessible-megamenu-nabbu-submenu-0" data-drupal-link-system-path="node/19551">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-1">납부 방법</span> </li> <li><a href="/ko/payments/direct-pay-with-bank-account" id="accessible-megamenu-nabbu-submenu-2" data-drupal-link-system-path="node/10224">은행 계좌(자동 이체)</a> </li> <li><a href="/ko/payments/online-payment-agreement-application" id="accessible-megamenu-nabbu-submenu-3" data-drupal-link-system-path="node/16716">납부 계획 (분할 납부 합의)</a> </li> <li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-nabbu-submenu-4" data-drupal-link-system-path="node/15488">전자식 연방 세금 납부 시스템 (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-5">인기 검색</span> </li> <li><a href="/ko/payments/online-account-for-individuals" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/11608">귀하의 온라인 계정</a> </li> <li><a href="/ko/individuals/tax-withholding-estimator" id="accessible-megamenu-nabbu-submenu-7" data-drupal-link-system-path="node/107181">IRS 세금 원천징수 추정기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-nabbu-submenu-8" data-drupal-link-system-path="node/17135">추정세</a> </li> <li><a href="/ko/payments/penalties" id="accessible-megamenu-nabbu-submenu-9" data-drupal-link-system-path="node/91826">과태료</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/refunds" aria-controls="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-label="환급 menu has additional options. Use the spacebar to open the 환급 sub menu or enter to navigate to the 환급 page." role="application" id="accessible-megamenu-nav-item-2">환급</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ko/refunds" class="mobile-only-text" id="accessible-megamenu-hwangeub-submenu-0" data-drupal-link-system-path="node/130131">개요</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ko/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-hwangeub-submenu-1" data-drupal-link-system-path="node/19556">내 환급액이 어디 있습니까?</a> </li> <li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-hwangeub-submenu-2" data-drupal-link-system-path="node/10971">자동 이체</a> </li> <li><a href="/ko/taxtopics/tc203" id="accessible-megamenu-hwangeub-submenu-3" data-drupal-link-system-path="node/67936">감소된 환급액</a> </li> <li><a href="/ko/filing/file-an-amended-return" id="accessible-megamenu-hwangeub-submenu-4" data-drupal-link-system-path="node/128551">수정된 신고서</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/credits-and-deductions" aria-controls="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-label="세액 공제 menu has additional options. Use the spacebar to open the 세액 공제 sub menu or enter to navigate to the 세액 공제 page." role="application" id="accessible-megamenu-nav-item-3">세액 공제</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ko/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-seaeg-gongje-submenu-0" data-drupal-link-system-path="node/80206">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-1">정보</span> </li> <li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족" id="accessible-megamenu-seaeg-gongje-submenu-2" data-drupal-link-system-path="node/5">개인</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 귀하 및 귀하의 가족 </span> </li> <li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보" id="accessible-megamenu-seaeg-gongje-submenu-3" data-drupal-link-system-path="node/19941">사업체 및 자영업자</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 표준 마일리지 및 기타 정보 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-4">인기 검색</span> </li> <li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-seaeg-gongje-submenu-5" data-drupal-link-system-path="node/18966">근로 소득 세액 공제 (EITC)</a> </li> <li><a href="/ko/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-seaeg-gongje-submenu-6" data-drupal-link-system-path="node/771">자녀 세액공제</a> </li> <li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-seaeg-gongje-submenu-7" data-drupal-link-system-path="node/126641">청정 차량 및 에너지 세액공제</a> </li> <li><a href="/ko/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-seaeg-gongje-submenu-8" data-drupal-link-system-path="node/5229">표준 공제</a> </li> <li><a href="/ko/retirement-plans" id="accessible-megamenu-seaeg-gongje-submenu-9" data-drupal-link-system-path="node/19741">퇴직 계획</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/forms-instructions" aria-controls="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-label="양식 및 작성 지침 menu has additional options. Use the spacebar to open the 양식 및 작성 지침 sub menu or enter to navigate to the 양식 및 작성 지침 page." role="application" id="accessible-megamenu-nav-item-4">양식 및 작성 지침</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ko/forms-instructions" class="mobile-only-text" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-0" data-drupal-link-system-path="node/6">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-1">양식 및 작성 지침</span> </li> <li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-2" data-drupal-link-system-path="node/16022">양식 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 세금 신고서 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-3">양식 1040 지침</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 양식 1040 작성 안내 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-4" data-drupal-link-system-path="node/15825">양식 W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 납세자 식별 번호(TIN) 및 증명 신청서 </span> </li> <li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-5" data-drupal-link-system-path="node/10554">양식 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 세금 신고서 사본 신청서 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-6" data-drupal-link-system-path="node/15498">양식 W-4 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 종업원의 원천 징수 허용액 증명 </span> </li> <li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-7" data-drupal-link-system-path="node/53446">양식 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 고용주의 분기별 연방세 보고서 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-8" data-drupal-link-system-path="node/5737">양식 W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보수를 지급하는 무역 또는 사업에 종사하는 고용주 </span> </li> <li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-9" data-drupal-link-system-path="node/15532">양식 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 분할 납부 합의 신청 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-10">세금 전문가 인기 검색</span> </li> <li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-11" data-drupal-link-system-path="node/19996">양식 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보고서 수정/정정 </span> </li> <li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-12" data-drupal-link-system-path="node/15839">양식 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 위임장 신청 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-13" data-drupal-link-system-path="node/15536">양식 W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 납세자 식별 번호(ITIN) 신청 </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-14">회보 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> IRS 관련 업무 종사자에 대한 규정 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/ko/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="검색" aria-label="검색" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 어떤 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 어떤 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="검색" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-ko"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" data-drupal-link-system-path="node/11">세무 전문가</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">세금 신고</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/filing" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/how-to-file-your-taxes-step-by-step">개인</a></li><li><a href="/ko/individuals/international-taxpayers">국제 납세자</a></li><li><a href="/ko/businesses">사업체 및 자영업자</a></li><li><a href="/ko/charities-and-nonprofits">자선 및 비영리 단체</a></li><li><a href="/ko/government-entities/federal-state-local-governments">연방, 주 및 시 정부</a></li><li><a href="/ko/government-entities/indian-tribal-governments">인디언 부족 정부</a></li><li><a href="/ko/tax-exempt-bonds">면세 채권</a></li><li><span class="mega-menu-column-header">개인을 위한 서류 제출</span></li><li><a href="/ko/filing/individuals/how-to-file">제출 방법</a></li><li><a href="/ko/filing/individuals/when-to-file">제출 기간</a></li><li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type">제출 장소</a></li><li><a href="/ko/filing/individuals/update-my-information">귀하의 정보 업데이트</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/individuals/get-transcript">세무 기록 사본 얻기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number">고용주 식별 번호 (EIN)</a></li><li><a href="/ko/filing/wheres-my-amended-return">수정된 신고서 현황 확인</a></li><li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin">신분 보호 핀 (IP PIN) 얻기</a></li><li><a href="/ko/filing/irs-free-file-do-your-taxes-for-free">세금 보고 무료로 하기 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">납부</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/payments" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">납부 방법</span></li><li><a href="/ko/payments/direct-pay-with-bank-account">은행 계좌(자동 이체)</a></li><li><a href="/ko/payments/online-payment-agreement-application">납부 계획 (분할 납부 합의)</a></li><li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system">전자식 연방 세금 납부 시스템 (EFTPS)</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/payments/online-account-for-individuals">귀하의 온라인 계정</a></li><li><a href="/ko/individuals/tax-withholding-estimator">IRS 세금 원천징수 추정기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes">추정세</a></li><li><a href="/ko/payments/penalties">과태료</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">환급</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/refunds" class="mobile-only-text">개요</a></li><li><a href="/ko/wheres-my-refund" class="mega-menu-column-header">내 환급액이 어디 있습니까?</a></li><li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">자동 이체</a></li><li><a href="/ko/taxtopics/tc203">감소된 환급액</a></li><li><a href="/ko/filing/file-an-amended-return">수정된 신고서</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">세액 공제</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/credits-and-deductions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족">개인</a></li><li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보">사업체 및 자영업자</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc">근로 소득 세액 공제 (EITC)</a></li><li><a href="/ko/credits-deductions/individuals/child-tax-credit">자녀 세액공제</a></li><li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits">청정 차량 및 에너지 세액공제</a></li><li><a href="/ko/help/ita/how-much-is-my-standard-deduction">표준 공제</a></li><li><a href="/ko/retirement-plans">퇴직 계획</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">양식 및 작성 지침</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/forms-instructions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">양식 및 작성 지침</span></li><li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서">양식 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내">양식 1040 지침</a></li><li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서">양식 W-9</a></li><li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서">양식 4506-T</a></li><li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명">양식 W-4 </a></li><li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서">양식 941</a></li><li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주">양식 W-2</a></li><li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청">양식 9465</a></li><li><span class="mega-menu-column-header">세금 전문가 인기 검색</span></li><li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정">양식 1040-X</a></li><li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청">양식 2848</a></li><li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청">양식 W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정">회보 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">메인 네비게이션 바</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ko/filing" class="top-level-nav-item">세금 신고</a> </li> <li> <a href="/ko/payments" class="top-level-nav-item">납부</a> </li> <li> <a href="/ko/refunds" class="top-level-nav-item">환급</a> </li> <li> <a href="/ko/credits-and-deductions" class="top-level-nav-item">세액 공제</a> </li> <li> <a href="/ko/forms-instructions" class="top-level-nav-item">양식 및 작성 지침</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div id="pup-homepage-random-hero" class="pup-homepage-random-hero"> <div id="pup-homepage-random-hero-wrapper" class="pup-homepage-random-hero-wrapper"> <div class="pup-homepage-random-hero-content"> <div class="pup-homepage-random-hero-message"> 사람들이 조세 의무를 이해하고 이행하도록 돕기 </div> </div> </div> </div> <script> let heroes = []; heroes.push({src: '/pub/2021-10/hero-1-optimized.jpg', alt: 'Two people at a computer', class: 'hero-img-shown pup-hero-caption-light', borderColor: '#c7a97b' }); heroes.push({src: '/pub/2021-10/hero-2-optimized.jpg', alt: 'Two people at a computer', class: 'hero-img-shown pup-hero-caption-light', borderColor: '#c7a97b' }); heroes.push({src: '/pub/2021-10/hero-3-optimized.jpg', alt: 'Two people at a computer', class: 'hero-img-shown pup-hero-caption-dark', borderColor: '#c7a97b' }); let random_hero_idx = Math.floor(Math.random() * heroes.length); let hero_image = document.createElement('img'); hero_image.src = heroes[random_hero_idx].src; hero_image.alt = heroes[random_hero_idx].alt; hero_image.className = heroes[random_hero_idx].class; document.getElementById('pup-homepage-random-hero').insertBefore(hero_image, document.getElementById('pup-homepage-random-hero-wrapper')); if (heroes[random_hero_idx].borderColor != '') { let captionElement = document.querySelector('#pup-homepage-random-hero-wrapper .pup-homepage-random-hero-message'); captionElement.style.setProperty('--borderColor', heroes[random_hero_idx].borderColor); } </script> <div class="container"> <div role="main" id="main-content" class="pup-main-container js-quickedit-main-content"> <div class="row"> <section class="col-sm-12"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/ko/node/58476" class="pup-home-page is-promoted full clearfix" id="main-content"> <div class='pup-home-cards'> <div class='row'> <div class="col-md-12 pup-home-cards__first clearfix"> <h2 class="field field--name-field-pup-top-tasks-heading field--type-string field--label-hidden field--item">저희가 어떻게 도와드릴까요?</h2> <ul class="row match-height"> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/wheres-my-refund" class='top-8 equalHeight'> <i class="fa fa-calendar" aria-hidden="true"></i>환불 상태 얻기 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/your-account" class='top-8 equalHeight'> <i class="fa fa-user" aria-hidden="true"></i>귀하의 계정에 로그인 하십시오 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/individuals/get-transcript" class='top-8 equalHeight'> <i class="fa fa-archive" aria-hidden="true"></i>세무 기록 사본 얻기 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/payments" class='top-8 equalHeight'> <i class="fa fa-money" aria-hidden="true"></i>세금 납부하기 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/individuals/tax-withholding-estimator" class='top-8 equalHeight'> <i class="fa fa-calculator" aria-hidden="true"></i>귀하의 연방 세금 원천징수를 확인하십시오 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/forms-instructions" class='top-8 equalHeight'> <i class="fa fa-info-circle" aria-hidden="true"></i>양식 및 설명서 찾기 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/help/ita" class='top-8 equalHeight'> <i class="fa fa-question-circle" aria-hidden="true"></i>세금 도움말 도구 사용하기 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number" class='top-8 equalHeight'> <i class="fa fa-laptop" aria-hidden="true"></i>고용주 식별 번호(EIN) 신청 </a> </div> </li> <li class="col-sm-6 col-md-4"> <div class="paragraph paragraph--type--pup-htt paragraph--view-mode--default"> <a href="/ko/filing/wheres-my-amended-return" class='top-8 equalHeight'> <i class="fa fa-check-square-o" aria-hidden="true"></i>수정된 신고서 현황 확인 </a> </div> </li> </ul> </div> </div> <div class='row'> <div class="col-md-12 pup-home-cards__third"> <h2 class="field field--name-field-pup-tools-carousel-heading field--type-string field--label-hidden field--item pup-carousel-heading">도구 및 어플리케이션</h2> <div id="pup-homepage-tools" class="pup-slick-carousel"> <a class="pup-slick-slide" data-description="문서 업로드 도구" href="/ko/help/irs-document-upload-tool"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/DUT-homepage-tools.jpg" alt="IRS의 고지서 또는 서신의 응답에 대한 문서를 업로드하십시오." /> <h3>문서 업로드 도구</h3> <p>IRS의 고지서 또는 서신의 응답에 대한 문서를 업로드하십시오.</p> </div> <div class="pup-carousel-link-text">요청한 파일 제출하기 (영어)</div> </a> <a class="pup-slick-slide" data-description="귀하의 계정" href="/ko/your-account"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/OLA-desktop-250-208.png" alt="내 계정 정보 보기" /> <h3>귀하의 계정</h3> <p>귀하의 개인, 사업체 또는 세무 전분가 계정 접속</p> </div> <div class="pup-carousel-link-text">귀하의 계정으로 이동하기</div> </a> <a class="pup-slick-slide" data-description="내 환급금은 어딨나요?" href="/ko/wheres-my-refund"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/1205-Where%27sMyRefund_Desktop-250-208.png" alt="내 환급금은 어딨나요?" /> <h3>내 환급금은 어딨나요?</h3> <p>가장 최근 세금 신고서 현황을 알아보고 환급금을 확인하세요.</p> </div> <div class="pup-carousel-link-text">환급금 상태 조회</div> </a> <a class="pup-slick-slide" data-description="은행 계좌에서 직접 납부" href="/ko/payments/direct-pay-with-bank-account"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/DirectPay_Mobile-250-208.png" alt="은행 계좌에서 직접 납부" /> <h3>은행 계좌에서 직접 납부</h3> <p>Direct Pay (직접 결제)로 체킹 또는 저축 계좌에서 안전하게 세금을 납부하세요.</p> </div> <div class="pup-carousel-link-text">세금 납부하기</div> </a> <a class="pup-slick-slide" data-description="세금 기록 얻기" href="/ko/individuals/get-transcript"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/1205-GetTranscript_laptop-250-208.png" alt="세금 기록 얻기" /> <h3>세금 기록 얻기</h3> <p>온라인이나 우편으로 납세 서류를 요청하십시오.</p> </div> <div class="pup-carousel-link-text">명세서 얻기</div> </a> <a class="pup-slick-slide" data-description="신분 보호 PIN(IP PIN)" href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-tools-ippin-laptop.png" alt="세금 관련 신원 도용으로부터 자신을 보호하십시오. " /> <h3>신분 보호 PIN(IP PIN)</h3> <p>세금 관련 신원 도용으로부터 자신을 보호하십시오.</p> </div> <div class="pup-carousel-link-text">IP PIN 등록</div> </a> <a class="pup-slick-slide" data-description="세금 원천징수 추정기" href="/ko/individuals/tax-withholding-estimator"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-tools-twe2023.png" alt="세금 원천징수 추정기" /> <h3>세금 원천징수 추정기</h3> <p>귀하의 급여에서 올바른 금액의 세금이 원천징수되게 확인하십시오.</p> </div> <div class="pup-carousel-link-text">원천징수 확인</div> </a> <a class="pup-slick-slide" data-description="납세자 지원 센터 탐지기" href="/ko/help/contact-your-local-irs-office"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-tools-TAC-locator.png" alt="납세자 지원 센터 탐지기" /> <h3>납세자 지원 센터 탐지기</h3> <p>현지 사무소를 찾아보고 어떤 서비스가 제공되는지 알아보십시오.</p> </div> <div class="pup-carousel-link-text">현지 사무소에 연락하기</div> </a> </div> </div> </div> <div class='row'> <div class="col-md-12 pup-home-cards__fourth"> <h2 class="field field--name-field-pup-news-carousel-heading field--type-string field--label-hidden field--item pup-carousel-heading">뉴스 및 공지사항</h2> <div id="pup-homepage-news" class="pup-slick-carousel"> <a class="pup-slick-slide" data-description="재난 구제책" href="/ko/newsroom/around-the-nation"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/flood-disaster-homepage.jpg" alt="재난의 피해를 입은 납세자들을 위한 최신 세금 구제책에 대한 정보" /> <h3>재난 구제책</h3> <p>재난의 피해를 입은 납세자들을 위한 최신 세금 구제책에 대한 정보</p> </div> <div class="pup-carousel-link-text">세금 구제책에 대한 정보를 보십시오 (영어)</div> </a> <a class="pup-slick-slide" data-description="National Tax Security Awareness Week 2024" href="https://www.irs.gov/newsroom/national-tax-security-awareness-week-2024"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/cybersecurity-scam-homepage.jpg" alt="Tips and resources will be shared daily December 2-6." /> <h3>National Tax Security Awareness Week 2024</h3> <p>Tips and resources will be shared daily December 2-6.</p> </div> <div class="pup-carousel-link-text">Learn more</div> </a> <a class="pup-slick-slide" data-description="자원봉사자 구함" href="/ko/individuals/irs-tax-volunteers"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/taxprep-resize.jpg" alt="세금 신고하는 방법을 배우고 지역 사회를 도우십시오" /> <h3>자원봉사자 구함</h3> <p>세금 신고하는 방법을 배우고 지역 사회를 도우십시오</p> </div> <div class="pup-carousel-link-text">지금 등록하십시오</div> </a> <a class="pup-slick-slide" data-description="사기 및 수법에 대한 경고" href="/ko/help/tax-scams"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/scamhomepage.jpg" alt="유행하는 사기 및 수법에 대한 최신 정보를 찾으십시오. " /> <h3>사기 및 수법에 대한 경고</h3> <p>유행하는 사기 및 수법에 대한 최신 정보를 찾으십시오.</p> </div> <div class="pup-carousel-link-text">최신 업데이트 받기</div> </a> <a class="pup-slick-slide" data-description="모바일 친화적 양식 사용가능" href="https://www.irs.gov/forms-pubs/mobile-friendly-forms"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/dmaf-hp-photo.png" alt="새로운 IRS 양식은 양식 작성, 제출 및 처리를 더욱 쉽고 정확하게 합니다." /> <h3>모바일 친화적 양식 사용가능</h3> <p>새로운 IRS 양식은 양식 작성, 제출 및 처리를 더욱 쉽고 정확하게 합니다.</p> </div> <div class="pup-carousel-link-text">모바일 친화적 양식 이용하기(영어)</div> </a> <a class="pup-slick-slide" data-description="인플레이션 감축법 전략적 운영 계획" href="/ko/about-irs/irs-inflation-reduction-act-strategic-operating-plan"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/ira-sop-with-logo-homepage_1.png" alt="팬데믹으로 인해 특정 2019 및 2020년 신고서에 대하여" /> <h3>인플레이션 감축법 전략적 운영 계획</h3> <p>IRS 가 어떻게 혁신적인 변화를 제공하는지 확인하십시오</p> </div> <div class="pup-carousel-link-text">계획을 읽어 보십시오 (영어)</div> </a> <a class="pup-slick-slide" data-description="청정 에너지 세액공제 및 소득공제" href="/ko/credits-and-deductions-under-the-inflation-reduction-act-of-2022"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/clean-tax-credit-homepage.jpg" alt="인플레이션 감축법을 따른 세액공제 및 소득공제에 대한 업데이트" /> <h3>청정 에너지 세액공제 및 소득공제</h3> <p>인플레이션 감축법을 따른 세액공제 및 소득공제에 대한 업데이트</p> </div> <div class="pup-carousel-link-text">더 알아보기(영어)</div> </a> <a class="pup-slick-slide" data-description="세금 알림 및 뉴스" href="/ko/newsroom/tax-updates-and-news-from-the-irs"> <div class="paragraph paragraph--type--pup-hsc paragraph--view-mode--default slide-with-image"> <img src="/pub/image/homepage-news-special-filing-250-208_0.png" alt="2024년 특별 알림 및 뉴스" /> <h3>세금 알림 및 뉴스</h3> <p>2024년 특별 알림 및 뉴스</p> </div> <div class="pup-carousel-link-text">최신 동향 읽기</div> </a> </div> </div> </div> </div> </article> </div> 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