학생을 위한 세금 정보 | Internal Revenue Service

<!DOCTYPE html> <html lang="ko" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="교육 비용이 발생하는 학생들에게 해당하는 세금 정보입니다." /> <meta name="abstract" content="교육 비용이 발생하는 학생들에게 해당하는 세금 정보입니다." /> <link rel="canonical" href="https://www.irs.gov/ko/individuals/students" /> <meta name="robots" content="index, follow" /> <meta name="original-source" content="https://www.irs.gov/individuals/students/tax-information-for-students" /> <meta name="rights" content="United States Internal Revenue Services" /> <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="교육 비용이 발생하는 학생들에게 해당하는 세금 정보입니다." /> <meta name="twitter:title" content="학생을 위한 세금 정보 | Internal Revenue Service" /> <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" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "name": "학생을 위한 세금 정보", "datePosted": "2020-09-22T12:01:46-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="19531" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1725643550" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="NULL" /> <meta name="prod_SEID" content="kwrvb" /> <link rel="icon" href="/themes/custom/pup_base/favicon.ico" type="image/vnd.microsoft.icon" /> <link rel="alternate" hreflang="en" href="https://www.irs.gov/individuals/students" /> <link rel="alternate" hreflang="es" href="https://www.irs.gov/es/individuals/students" /> <link rel="alternate" hreflang="zh-hans" href="https://www.irs.gov/zh-hans/individuals/students" /> <link rel="alternate" hreflang="zh-hant" href="https://www.irs.gov/zh-hant/individuals/students" /> <link rel="alternate" hreflang="ko" href="https://www.irs.gov/ko/individuals/students" /> <link rel="alternate" hreflang="ru" href="https://www.irs.gov/ru/individuals/students" /> <link rel="alternate" hreflang="vi" href="https://www.irs.gov/vi/individuals/students" /> <link rel="alternate" hreflang="ht" href="https://www.irs.gov/ht/individuals/students" /> <link rel="canonical" href="https://www.irs.gov/ko/individuals/students" /> <link rel="shortlink" href="https://www.irs.gov/ko/node/19531" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>학생을 위한 세금 정보 | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_xHunYGK5iomekVCucOL4PyUC1di9AJWM3DHHI1J7uSY.css?delta=0&language=ko&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_rbhClKs9PlSId6Rk_ovE4fm3jDjwTjLKApwEOy5Ht2U.css?delta=1&language=ko&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=ko&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_j1x7HUmczc_Exd9VJWI7ItmPn8EI5JD4TmPPZ4F3cBE.css?delta=3&language=ko&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="YVPKX-K5D8K-83D3W-U8X45-X3FTN",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"YVPKX-K5D8K-83D3W-U8X45-X3FTN",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqx37jegz56pjdq-f-a8da5aedf-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"8675","ak.ai":parseInt("388528",10),"ak.ol":"0","ak.cr":164,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"3246b2","ak.r":46034,"ak.a2":e,"ak.m":"","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":37302,"ak.gh":"23.223.210.63","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1740536391","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==49W568DT8ZnrrYEbLupLvB84gCzWWBXuMzMAMQSeBgH0smCYfhez44KmxNdE5w6mKX47TyreOms5pNPnXzb9XsOsMdCbE7wzVRb//0go4XXTeqo3l1/iTqxYdUxLLO+qEzukmxLnR/rUNQocgzCZXi1dVVSZ3tfaHyO3v4nrlbb1Q+QZ4mitP5HlxBv4UTMXy/K/oMhVISYmGUnrDgvomfBViAFYEj0nAYowoJhTUyUlpfQe1lCJv5xddsDG9/toZol+JC19KOqooJ+hZVm/fS7rqbj4wwruijDbNjMDsrixv9DnmBC90mltiZZVLK83WLgN7a8uXp8rudgaZcU1qSUov8+1juDa0u1hE/QVN0XOrTiokxaHdovAB6PKrz9m6PsDuyEX9M681MqQVIHpkL2KZ2UmDWJQZZcF2GdiiwU=","ak.pv":"201","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-landing-page has-glyphicons lang-ko"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KV978ZL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div id='mobile-clickable-overlay' class='mobile-menu-overlay'></div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>미국 정부 공식 웹사이트</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/ko" title="집" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="집" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="집" aria-hidden="true" /> </a> </div> </div> <div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> 한국어 <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" data-block="languageswitcher"><li hreflang="en" data-drupal-link-system-path="node/19531" class="en"><a href="/individuals/students" class="language-link" lang="en" hreflang="en" data-drupal-link-system-path="node/19531">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19531" class="es"><a href="/es/individuals/students" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/19531">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19531" class="zh-hans"><a href="/zh-hans/individuals/students" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19531">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19531" class="zh-hant"><a href="/zh-hant/individuals/students" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19531">中文 (繁體)</a></li><li hreflang="ru" data-drupal-link-system-path="node/19531" class="ru"><a href="/ru/individuals/students" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/19531">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/19531" class="vi"><a href="/vi/individuals/students" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/19531">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19531" class="ht"><a href="/ht/individuals/students" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/19531">Kreyòl ayisyen</a></li></ul> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-2-menu" id="block-pup-irs-informationmenu-2" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-ko"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-2-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu_2" 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 class="col-xs-10 hidden-md hidden-lg no-gutter"> <ul class="pup-header-mobile-menu pull-right"> <li id="pup-mobile-navbar-searchBtn" class="pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse"> 검색 <span class="sr-only">Toggle search</span> <div id="navbar-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-search-form-collapsible"> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="exposedformpup_site_index_searchsite_search_srt_relevance_4" action="/ko/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" 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-mobile" 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-mobile" 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" 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" 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" 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" 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"><button title="검색" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" 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 data-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 data-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 data-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/file-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/141421">세금 보고 무료로 하기 </a> </li> </div> </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 data-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/your-account" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/126776">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> </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 data-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> </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 data-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> </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 data-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> </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 data-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 data-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/file-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/your-account">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 data-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 data-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 class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=ko xml:lang=ko ><a href="/ko" lang=ko xml:lang=ko >홈페이지</a></li><li lang=ko xml:lang=ko ><a href="/ko/filing" lang=ko xml:lang=ko >제출</a></li><li lang=ko xml:lang=ko ><a href="/ko/individual-tax-filing" lang=ko xml:lang=ko >개인</a></li><li class="active"> 학생을 위한 세금 정보 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">학생을 위한 세금 정보</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/19531" class="en"><a href="/individuals/students" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/19531">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19531" class="es"><a href="/es/individuals/students" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/19531">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19531" class="zh-hans"><a href="/zh-hans/individuals/students" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19531">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19531" class="zh-hant"><a href="/zh-hant/individuals/students" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19531">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/19531" class="ko is-active" aria-current="page"><a href="/ko/individuals/students" class="language-link is-active" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/19531" aria-current="page">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/19531" class="ru"><a href="/ru/individuals/students" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/19531">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/19531" class="vi"><a href="/vi/individuals/students" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/19531">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19531" class="ht"><a href="/ht/individuals/students" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/19531">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In 제출 <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/ko/individual-tax-filing" title="개인" id="term-18191" rel="parent" lang="ko" xml:lang="ko" hreflang="ko">개인</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/ko/individuals/check-if-you-need-to-file-a-tax-return" title="제출 대상자" id="term-28941" rel="child" lang="ko" xml:lang="ko" hreflang="ko">제출 대상자</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/how-to-file-your-taxes-step-by-step" title="세금 신고하는 단계" id="term-29901" rel="child" lang="ko" xml:lang="ko" hreflang="ko">세금 신고하는 단계</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/filing/individuals/how-to-file" title="세금 신고서 제출하기" id="term-18216" rel="child" lang="ko" xml:lang="ko" hreflang="ko">세금 신고서 제출하기</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/filing/get-an-extension-to-file-your-tax-return" title="기한 연장" id="term-18276" rel="child" lang="ko" xml:lang="ko" hreflang="ko">기한 연장</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/filing/file-an-amended-return" title="수정된 신고서" id="term-29536" rel="child" lang="ko" xml:lang="ko" hreflang="ko">수정된 신고서</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/filing/individuals/update-my-information" title="나의 정보 업데이트" id="term-18196" rel="child" lang="ko" xml:lang="ko" hreflang="ko">나의 정보 업데이트</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/individuals/managing-your-taxes-after-a-life-event" title="생활 사건 (영어)" id="term-29286" rel="child" lang="ko" xml:lang="ko" hreflang="ko">생활 사건 (영어)</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/ko/individuals/students" title="학생" id="term-25096" rel="parent" lang="ko" xml:lang="ko" hreflang="ko">학생</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/individuals/employees" title="직원" id="term-25141" rel="child" lang="ko" xml:lang="ko" hreflang="ko">직원</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/individuals/parents" title="부모" id="term-25146" rel="child" lang="ko" xml:lang="ko" hreflang="ko">부모</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/individuals/military" title="군" id="term-25101" rel="child" lang="ko" xml:lang="ko" hreflang="ko">군</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ko/individuals/seniors-retirees" title="노인 및 은퇴자" id="term-25151" rel="child" lang="ko" xml:lang="ko" hreflang="ko">노인 및 은퇴자</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/businesses" title="기업 및 자영업자" id="term-17741" rel="child" lang="ko" xml:lang="ko" hreflang="ko">기업 및 자영업자</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/charities-and-nonprofits" title="자선 단체 및 비영리 단체" id="term-17426" rel="child" lang="ko" xml:lang="ko" hreflang="ko">자선 단체 및 비영리 단체</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/individuals/international-taxpayers" title="국제 납세자" id="term-18241" rel="child" lang="ko" xml:lang="ko" hreflang="ko">국제 납세자</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/government-entities/governmental-liaisons" title="정부 연락 담당자 (영어)" id="term-18021" rel="child" lang="ko" xml:lang="ko" hreflang="ko">정부 연락 담당자 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/government-entities/federal-state-local-governments" title="연방 주 지역 정부 (영어)" id="term-17971" rel="child" lang="ko" xml:lang="ko" hreflang="ko">연방 주 지역 정부 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/government-entities/indian-tribal-governments" title="인디언 부족 정부 (영어)" id="term-18086" rel="child" lang="ko" xml:lang="ko" hreflang="ko">인디언 부족 정부 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/tax-exempt-bonds" title="면세 채권 (영어)" id="term-18136" rel="child" lang="ko" xml:lang="ko" hreflang="ko">면세 채권 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/tin/taxpayer-identification-numbers-tin" title="납세자 식별 번호 (TIN)" id="term-29881" rel="child" lang="ko" xml:lang="ko" hreflang="ko">납세자 식별 번호 (TIN)</a> </li> </ul> </div> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>학생에게는 특별한 세금 상황과 혜택이 있습니다. 이것이 귀하와 귀하의 세금에 어떤 영향을 미치는지 알아보십시오.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="57ae3adb-8d86-47ee-a635-bb3e799a6051" href="/ko/how-to-file-your-taxes-step-by-step" title="세금 신고 방법: 단계별 안내">세금 신고 방법: 단계별 안내</a> 페이지를 방문하여 여러 무료 서비스를 포함하여 세금을 신고하고 납부하는 방법에 대한 일반적인 정보를 얻으십시오.</p> <p>귀하가 세금 신고서를 제출한다면 장학금 및 지원금을 과세 소득에 포함시켜야 할 수도 있습니다. 대출 이자 공제, 세액공제 및 등록금 프로그램과 같은 고등 교육 세금 혜택은 귀하의 세금 채무를 줄이는데 도움이 될 수 있습니다.</p> <div class="accordion-list" data-fix-id="accordion1703787749810_722561"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1703787749810_722561" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1703787749810_487516" id="Collapsible1725643195414"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1725643195414" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1725643195414" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1725643195414" role="button">신고</a></h4> </div> <div aria-labelledby="headingCollapsible1725643195414" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1725643195414" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>자신의 총소득, 그리고 부모가 자신을 피부양자로 신청했는지의 여부에 따라 세금 신고서를 제출해야 할 수 있습니다. 귀하가 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="37bb2d05-28a2-42ef-a48a-c3d152067416" href="/help/ita/do-i-need-to-file-a-tax-return" title="Do I need to file a tax return?">세금 신고서를 제출(영어)</a>해야 하는지, 그리고 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="931bb06d-ad49-42fc-acfb-85cf4109fab8" href="/help/ita/whom-may-i-claim-as-a-dependent" title="Whom may I claim as a dependent?">부양가족으로 청구될 수 있는지(영어)</a> 확인하십시오.</p> <p>일반적으로 장학금과 보조금에는 세금이 부과되지 않지만, 과세 소득에 포함시켜야 하는 경우도 있다는 점을 명심하십시오.</p> <ul> <li><a href="/taxtopics/tc421">귀하의 장학금이나 보조금이 비과세 대상인지 확인하십시오.</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="793be84a-2ae2-4c16-a620-a32901458e48" href="/help/ita/do-i-include-my-scholarship-fellowship-or-education-grant-as-income-on-my-tax-return" title="Do I include my scholarship, fellowship, or education grant as income on my tax return?">대화형 세금 도우미(영어)</a>를 이용하여 귀하의 장학금, 연구 또는 교육 보조금이 세금 신고서에 소득으로 포함되어야 하는지 확인하십시오.</li> </ul> <p>세금 신고의 의무가 없더라도 귀하가 환급의 대상일 수 있습니다. 예를 들어, 해당 연도에 파트타임 또는 풀타임으로 근무를 했고, 양식<span dir="ltr" lang="en">W-</span>2에 연방 및 주 정부 세금의 원천징수액이 있는 경우 환급 받을 자격이 있을 수 있습니다.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="546ade9e-88e6-4c6d-8937-be0ca91b231b" href="/individuals/your-first-job" title="Your first job">첫 직장(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="039e779d-541d-4cc3-b1e5-d4ca5db6357b" href="/ko/businesses/gig-economy-tax-center" title="긱 이코노미 세금 센터">긱 이코노미 소득 신고</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5dd3a9e4-6607-4aed-9b9e-1b07bc68ae99" href="/help/ita/are-my-wages-exempt-from-federal-income-tax-withholding" title="Are my wages exempt from federal income tax withholding?">내 급여가 연방 소득세 원천징수 면제 대상입니까?(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f31a905b-c61f-489e-a5df-fc1353484fc0" href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" title="더 빠른 환급 받기: IRS에 직접입금으로 한 개, 두 개, 또는 세 개의 계좌로 환급 신청하십시오">세금 환급의 직접 입금을 위한 은행 계좌가 없다면 해야할 일</a></li> </ul> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1703787749811_899411" id="Collapsible1725643195412"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1725643195412" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1725643195412" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1725643195412" role="button">고등 교육을 위한 세금 혜택</a></h4> </div> <div aria-labelledby="headingCollapsible1725643195412" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1725643195412" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>학자금 대출을 받았거나 교육 비용을 스스로 지불하는 경우, 세금 신고서에 학자금 대출 이자 공제, 적격 학자금 프로그램(529 플랜) 또는 카버델 교육 예금계좌 등의 교육 공제 및 세액공제를 청구할 수 있습니다.</p> <p>자세한 내용은 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af0b4c5c-764b-446e-a3fe-c4481783e059" href="/newsroom/tax-benefits-for-education-information-center" title="Tax benefits for education: Information center">교육에 대한 세금 혜택(영어)</a>을 참고하십시오.</p> <p>부모의 세금 신고서상 피부양자인 학생은 일반적으로 교육 세액공제를 청구할 수 없습니다. 이 경우에는 학생의 부모가 교육 공제 및 세액공제를 청구할 수 있습니다.</p> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1717783680218_141586" id="Collapsible1725643195411"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1725643195411" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1725643195411" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1725643195411" role="button">연방 학자금 지원 신청서에 대한 세금 정보</a></h4> </div> <div aria-labelledby="headingCollapsible1725643195411" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1725643195411" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>IRS는 교육부(ED)와 협력하여 연방 학자금 지원(FAFSA)의 온라인 무료 신청 및 연방 학자금 지원 및 소득 기반 상환(IDR) 계획 신청의 온라인 절차를 간소화하기 위해 해당 프로그램을 위한 소득 확인에 필요한 제한된 세금 정보를 ED에 직접 제공합니다. 이러한 자동화 절차는 실시간으로 진행됩니다. ED는 학생이 신청서에 기재한 대학 또는 실업학교의 재정지원 사무실에 세금 데이터를 공개할 것입니다.</p> <p>자세한 내용은 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9bfa2185-a393-48a4-986f-e70bdbf5cfd3" href="/individuals/tax-information-for-federal-student-aid-applications" title="Tax information for federal student aid applications">연방 학자금 지원 신청서를 위한 세금 정보(영어)</a>를 참고하십시오.</p> </div> </div> </div> </div> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fourth-row-col-1"><section data-block-plugin-id="block_content:4a266930-061b-4297-9f52-90a860ed4ba9" class="block block-block-content block-block-content4a266930-061b-4297-9f52-90a860ed4ba9 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>유학생</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ae9e56ae-5896-488d-9b95-d1a04c73b145" href="/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors" title="Foreign students, scholars, teachers, researchers and exchange visitors">외국인 학생 및 학자(영어)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4288f9eb-bad9-41c2-9a4a-c8acb275cb61" href="/ko/individuals/international-taxpayers/taxpayer-identification-numbers-tins-for-foreign-students-and-scholars" title="외국 학생들 및 학자들을 위한 납세자 식별번호(TIN)">납세자 식별 번호(<span dir="ltr" lang="en">TIN</span>)</a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 06-Sep-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/ko/individuals/students" data-a2a-title="학생을 위한 세금 정보"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title a2a_button_linkedin"><i class="fa fa-linkedin-square social-icon" aria-hidden="true"></i><span>Linkedin</span></a></li><li role="separator" class="divider"></li></ul></li><li><button class="pup-print" type="button" onclick="javascript:print();">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul data-block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">기관 소개 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/about-irs" data-drupal-link-system-path="node/18841">IRS 소개</a> </li> <li> <a href="https://jobs.irs.gov/">채용정보</a> </li> <li> <a href="/ko/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">운영 및 예산</a> </li> <li> <a href="/ko/statistics" data-drupal-link-system-path="node/19746">세금 통계</a> </li> <li> <a href="/ko/help/let-us-help-you" data-drupal-link-system-path="node/16916">도움말</a> </li> <li class="last"> <a href="/ko/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">현지 사무실 찾기</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">납세자 권리 알아보기 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">납세자 권리헌장</a> </li> <li> <a href="/ko/taxpayer-advocate" data-drupal-link-system-path="node/18846">납세자 보호 서비스</a> </li> <li> <a href="/ko/appeals" data-drupal-link-system-path="node/19036">독립 재심리국</a> </li> <li> <a href="/ko/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">민권</a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">FOIA</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">No FEAR 법 데이터</a> </li> <li class="last"> <a href="/ko/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">납세자 의존에 대한 지침</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">문제 해결 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ko/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">국세청 고지 및 서신</a> </li> <li> <a href="/ko/identity-theft-central" data-drupal-link-system-path="node/19616">신원 도용</a> </li> <li> <a href="/ko/help/tax-scams" data-drupal-link-system-path="node/138436">세금 사기 수법</a> </li> <li> <a href="/ko/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">세금 사기</a> </li> <li> <a href="/ko/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">범죄 수사</a> </li> <li class="last"> <a href="/ko/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">내부 고발자 부서</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">언어 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.irs.gov/es" lang="es" xml:lang="es">Español</a> </li> <li> <a href="https://www.irs.gov/zh-hans" lang="zh-hans" xml:lang="zh-hans">中文 (简体)</a> </li> <li> <a href="https://www.irs.gov/zh-hant" lang="zh-hant" xml:lang="zh-hant">中文 (繁體)</a> </li> <li> <a href="https://www.irs.gov/ko" lang="ko" xml:lang="ko">한국어</a> </li> <li> <a href="https://www.irs.gov/ru" lang="ru" xml:lang="ru">Pусский</a> </li> <li> <a href="https://www.irs.gov/vi" lang="vi" xml:lang="vi">Tiếng Việt</a> </li> <li> <a href="https://www.irs.gov/ht" lang="ht" xml:lang="ht">Kreyòl ayisyen</a> </li> <li> <a href="https://www.irs.gov" lang="en" xml:lang="en">English</a> </li> <li class="last"> <a href="/ko/help/languages" data-drupal-link-system-path="node/80696">언어 선택</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">관련 웹사이트 <span class="caret"></span></span> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">미국 재무부</a> </li> <li> <a href="https://www.treasury.gov/tigta/">재무부 조세행정 총괄감사국</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.usaspending.gov">USAspending.gov</a> </li> <li class="last"> <a href="https://vote.gov/">Vote.gov</a> </li> </ul> </li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row pup-footer-social-media-links"> <div class="region region-social-media-footer pull-right"> <section id="block-socialmediaforfooter" data-block-plugin-id="block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582" class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"> <div class="row"> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.facebook.com/IRS" aria-label="IRS Facebook "> <i aria-hidden="true" class="fa fa-facebook-square"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.twitter.com/IRSnews" aria-label="IRS Twitter"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zm297.1 84L257.3 234.6 379.4 396H283.8L209 298.1 123.3 396H75.8l111-126.9L69.7 116h98l67.7 89.5L313.6 116h47.5zM323.3 367.6L153.4 142.9H125.1L296.9 367.6h26.3z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.instagram.com/irsnews" aria-label="Instagram"> <i aria-hidden="true" class="fa fa-instagram"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.linkedin.com/company/irs" aria-label="IRS LinkedIn"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.youtube.com/user/irsvideos" aria-label="IRS Youtube"> <i aria-hidden="true" class="fa fa-youtube-play"></i> </a> </div> </div> </div> </section> </div> </div> </div> <div class="pup-footer-bottom"> <div class="container"> <div class="pup-footer-logo"> <a href="/ko"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="집"></a> </div> <div class="subfooter-menu"> <div class="region region-subfooter"> <nav role="navigation" aria-labelledby="block-subfooter-menu" id="block-subfooter" data-block-plugin-id="system_menu_block:subfooter"> <h2 class="visually-hidden" id="block-subfooter-menu">Subfooter</h2> <ul data-block="subfooter" class="menu menu--subfooter nav"> <li class="first"> <a href="/ko/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">개인정보 처리방침</a> </li> <li class="last"> <a href="/ko/accessibility" data-drupal-link-system-path="node/82611">접근성</a> </li> </ul> </nav> </div> </div> </div> </div> </footer> <script src='/static_assets/js/libs/jquery.min.js' type='text/javascript'></script>  </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"ko","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"ko","entityVid":"5462151","entityCreated":"1600790506","entityStatus":"1","entityType":"node","entityBundle":"landing_page","entityId":"19531","entityTitle":"학생을 위한 세금 정보","primaryCategory":"individuals","subCategory1":"students","field_pup_ot_guid":"64e9bef05f562510VgnVCM1000003b4d0a0aRCRD","field_pup_ot_url":"https:\/\/www.irs.gov\/individuals\/students\/tax-information-for-students","entityTaxonomy":{"pup_audience":{"6566":"Individuals"},"pup_channels":{"19111":"Students"},"pup_navigation":{"25096":"Students"},"pup_organization":{"14331":"C:DC:TS:COMM"},"pup_topic":{"12331":"Default Topic No Value"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"ko\/","currentPath":"node\/19531","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"ko"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJxtklFywyAMRC9kzJEYYVSsFiNGEklz-2InaZKmPx72SbPCi2BZWBJxDRvWrh5edThTymgTpGQM9eLvh_lDuNoUmU1NoPnGjU8oT8SYi1GblpUVq0_SG5T5qm4wFIr-epwX1SmBQYELio-4wolYBuNzLQxp9NavUCBiGfU7dTt1N-psxQ0n_Lad3ife5JSZc8FgkH0en796hk_4foXb1EAgj59Z9e72IHOvrcdCumKaWm9hZIeqFKmQ7UltVMMeQgQ56hEUfS4coTglQ_eBYF1Qj-ryhYmMJbTSM1X1_8Gj82oRFOVEY6L_hx19JPo7bhFq9o7fbvFctMvILf_iDWxZ3YqUV3tAzOD2VXkitb97bn3sghM-j7eqadi6BvmpXrm6Y6VcE6oPf0WQMfXFT2lr4432y29jz15l2LdQKI1evehAfo_9B6wwJEw","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/ko\/site-index-search":true},"dataLayer":{"defaultLang":"en","languages":{"en":{"id":"en","name":"English","direction":"ltr","weight":-10},"es":{"id":"es","name":"Spanish","direction":"ltr","weight":-9},"zh-hans":{"id":"zh-hans","name":"Chinese, Simplified","direction":"ltr","weight":-8},"zh-hant":{"id":"zh-hant","name":"Chinese, Traditional","direction":"ltr","weight":-7},"ko":{"id":"ko","name":"Korean","direction":"ltr","weight":-6},"ru":{"id":"ru","name":"Russian","direction":"ltr","weight":-5},"vi":{"id":"vi","name":"Vietnamese","direction":"ltr","weight":-4},"ht":{"id":"ht","name":"Haitian Creole","direction":"ltr","weight":-3}}},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":true,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":".paragraph--type--social-media-footer, .btn-primary, .btn-secondary","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":true,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link fa-external-link-alt","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"accordion_menus":{"accordion_closed":{"main_mobile":"main_mobile"}},"chosen":{"selector":"select:not(:hidden,[id*=\u0027edit-state\u0027])","minimum_single":25,"minimum_multiple":20,"minimum_width":200,"use_relative_width":false,"options":{"disable_search":false,"disable_search_threshold":0,"allow_single_deselect":false,"search_contains":true,"placeholder_text_multiple":"Choose some option","placeholder_text_single":"Choose an option","no_results_text":"No results match","max_shown_results":null,"inherit_select_classes":true}},"ajax":[],"user":{"uid":0,"permissionsHash":"c47ed1a8154891ba31e7f33c82f4f59896668fef288d3b9527b294c92462ad99"}}</script> <script src="/pub/js/js_ET7B0_7Qg360aY086LALEobtpGQjta1orvrCwwX8Rwo.js?scope=footer&delta=0&language=ko&theme=pup_irs&include=eJxtkFtywyAMRTcEZkmMDIqsBiNGiDx2XztJkzbNH-foMVxBziZQrwEej-mgUs1lMChwRQ0zLnBi0e7aaBFSwt555sK2D61co4mUGfRWn6FjoCIzFN_Z0B8QbCjep1n7s5iUm730igR-xTqepiNoWv4v2Js-WLCteUGmxRxerHA9hqyjQZke6EiECkYDCmTrXwR65wm-4HLbn46Y2URjK4O49vBJulnEuim00KTJCfWX2U9k3F6_HRt6lbMvUDNX8g1oS7OdVzSz1Lin7OGN45kzobm0SMf6E-9O39b1s9w"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H9p_Nc3o32anuOfvZ9S0_6lrpEucOEgZtGdbdxCvPi8.js?scope=footer&delta=2&language=ko&theme=pup_irs&include=eJxtkFtywyAMRTcEZkmMDIqsBiNGiDx2XztJkzbNH-foMVxBziZQrwEej-mgUs1lMChwRQ0zLnBi0e7aaBFSwt555sK2D61co4mUGfRWn6FjoCIzFN_Z0B8QbCjep1n7s5iUm730igR-xTqepiNoWv4v2Js-WLCteUGmxRxerHA9hqyjQZke6EiECkYDCmTrXwR65wm-4HLbn46Y2URjK4O49vBJulnEuim00KTJCfWX2U9k3F6_HRt6lbMvUDNX8g1oS7OdVzSz1Lin7OGN45kzobm0SMf6E-9O39b1s9w"></script> <script src="/modules/contrib/google_tag/js/gtm.js?sqmb94"></script> <script src="/modules/contrib/google_tag/js/gtag.js?sqmb94"></script> <script src="/pub/js/js_HpRmnK0Em1Otf1H-tdbAsDhsXcPR1ztjPL4yS_brzW8.js?scope=footer&delta=5&language=ko&theme=pup_irs&include=eJxtkFtywyAMRTcEZkmMDIqsBiNGiDx2XztJkzbNH-foMVxBziZQrwEej-mgUs1lMChwRQ0zLnBi0e7aaBFSwt555sK2D61co4mUGfRWn6FjoCIzFN_Z0B8QbCjep1n7s5iUm730igR-xTqepiNoWv4v2Js-WLCteUGmxRxerHA9hqyjQZke6EiECkYDCmTrXwR65wm-4HLbn46Y2URjK4O49vBJulnEuim00KTJCfWX2U9k3F6_HRt6lbMvUDNX8g1oS7OdVzSz1Lin7OGN45kzobm0SMf6E-9O39b1s9w"></script> </body> </html>

CINXE.COM

학생을 위한 세금 정보 | Internal Revenue Service