미국 주식 세금 및 신고 요건 이해하기

### 미국 주식 세금에 대한 이해: 보고, 배당금, 자본 이득 및 전략
* 💸 미국 주식 투자는 거래 수익이든 배당금이든 세금 신고를 위해 매년 신고해야 합니다. **2020년 세금 신고 마감일은 7월 15일**입니다.
* 📈 장기 보유자(1년 이상 보유)와 단기 보유자(1년 미만 보유)는 **이익 보유 기간에 따라 세금이 다르게 부과**됩니다.
* 🏦 적격 배당금은 **배당일 전후 총 120일 중 최소 60일 동안 보유**해야 세금 우대 혜택을 받을 수 있습니다.
* 📊 **1년 후 주식 매도 수익과 60일 후 받은 배당금**에는 자본 개별 세율이 적용됩니다.
* 📉 주식 거래로 인한 순손실은 **연간 최대 3,000달러까지 공제**할 수 있으며, 초과 손실은 이월할 수 있습니다.
* 🚿 워시 세일 규정은 **세일 전후 30일 이내에 동일한 주식을 재매입**하는 경우 손실이 공제되지 않도록 합니다.
* 💰 은퇴 계좌(예: 전통 IRA)에 기부하고 배당금을 지급하는 주식을 관리하는 등의 전략은 **세금을 줄이는 데 도움이** 될 수 있습니다.
* 📊 2020년 과세 구간은 **2019년에 비해 소폭 인상**되었으므로 자신의 소득이 세율에 어떤 영향을 미치는지 이해하는 것이 중요합니다.

미국 주식에 투자하려면 연간 세금을 신고해야 하며, 배당금과 수익은 보유 기간과 소득 수준에 따라 세율이 달라집니다.

Hello, this is the U.S. Life Original Channel. Today, I am filming a video with the title Organizing Concepts Related to U.S. Stock Taxes in the U.S. In fact, among the subscribers to my channel, there have been many inquiries about taxes related to investing in U.S. stocks. For example, some wonder if taxes are calculated every time they sell or if they are aggregated over the year for the total profit. Some are curious about short-term and long-term capital gains, as well as how they compare to Korean securities doctors. There are also questions about how U.S. ETF taxes are paid, and it would be great to upload videos on overall tax-related topics. Additionally, there are inquiries about whether taxes need to be paid on dividends.

Of course, I replied to comments like this, but still, I feel like these curiosities will continue to grow. I thought it would be more helpful to gather and create a video, so I decided to film today. Before starting, I want to clarify that this video is for better understanding. Therefore, for detailed tax-related questions, it would be more helpful to ask a tax professional. In fact, I also connect my stock account through TurboTax to protect taxes every year, so I don't know everything well. I may not be able to answer very detailed questions in the comments, but to the best of my knowledge, I will try to answer. Korean tax law and U.S. tax law are different. In Korea, for example, I heard that there is a 15% withholding tax on dividends, and if the annual dividend income exceeds a certain amount, there is something related to comprehensive income taxation, and selling something requires a 22% tax payment, or something like that.

When investing in U.S. stocks in the U.S., whether it's through dividends or profits from trading, it should be reported annually for tax purposes. This year, the reporting deadline is July 15th. When investing in U.S. stocks from Korea, you should consider the exchange rate, and when investing in U.S. stocks within the U.S., it is beneficial to understand taxes. Let's start with the basics of tax reporting in the U.S. Just as I mentioned, the deadline for filing taxes for 2020 is until July 15th. You report income and losses related to taxes for the previous year from January 1st to December 31st. Therefore, some may ask, I started investing in stocks this year and received dividends for the first time. How do I pay taxes? How are taxes applied? If you receive dividends this year, you should report them when you do your total accounting for 2020 next year.

When selling or receiving dividends, you receive pre-tax amounts, both for long-term individuals and short-term individuals. Long-term individuals hold for more than a year and sell after holding for less than a year, dividing the gains into long-term and short-term based on the holding period. I will discuss Russia a bit later. Like stocks, dividends obtained through stocks also have qualified dividends and ordinary dividends. To become a qualified dividend, you must hold it for more than 60 days, but I will explain this part in more detail later. So, what you need to know here on this one page is simply that holding it for a long time is good from a tax payment perspective. Let's move on to Wonho. Here, I will explain.

And joint, which means married couples, and single tax brackets are brought. Your income is now between here or here, depending on where you are, the tax will differ. Usually, when you have more income, the tax for joint couples is about twice that of single individuals. In the case of the won-ho tour, you should judge where you are in terms of tax brackets, and realize that capital individuals pay much less tax than ordinary tax payers here. Ordinary tax rates are based on your monthly salary, annual income, bank interest, business profits, and profits from selling stocks within a year or receiving dividends within 60 days. Capital individual tax rates apply to profits from selling stocks after one year and dividends received after 60 days. Even in this era of zero interest rates, where banks receive interest by depositing money.

The interest rate itself is very low, and the interest received cannot be personal capital. This is because it is subject to general tax rates, so at this point, wouldn't it be better to receive stock dividends rather than bank interest? And as for REIT stocks, I will explain a bit more later. This is Jason Lee. In order to become a qualified dividend paid by a U.S. company or an eligible foreign company, in fact, this applies to most companies, so it's not that important. The second important point is the qualified dividend. In English, it's called an XDB dividend, and it must be held for at least 60 days out of a total of 120 days, with a dividend lock-up date of 61 days before and after. So, you need to own the stock for at least 60 days. This may be a bit confusing, so let me give you an example below. If you bought Microsoft on January 1st, and the dividend lock-up date is February 20th, and the dividend payment date is March 14th, then

I buy Japanese stocks and since last month was 60 days ago in March, the dividend payout for March 1st comes before 1st, so in this case, it becomes a Color Pied DB round. Even if you buy Microsoft stocks, if you buy them on February 1st, since 61 days after February 1st is April 1st, April 1st is after the dividend payout date, so in this case, the dividend received on March 14th becomes an Ordinary DB. Usually, when it comes to Color Pied DB, a 15% tax is applied, but Ordinary DB varies depending on your income environment. Also, for those who are curious about this part, when you receive dividends, you can either buy other stocks or automatically invest through a service called Dream Investment Play, and if you do this, do you still have to pay tax on it? This is what you may be curious about.

You may have dividends, but you must also pay taxes in the same way if you reinvest dividends. So, when you think about stocks, you should invest in stocks with the money you have already paid taxes on or with the money you need to pay taxes on, using the after-tax amount in the app. You should think of profits or dividends received as income for tax purposes. And dividends received from there should be considered as ordinary income. This is written as Income in the notes, but in fact, why is this the case? Rich is a real estate investment trust company. However, these companies do not pay income tax. It has been decided by the country that they do not pay income tax. Instead of paying income tax, they are allowed to return 90% of the profits to the shareholders so that shareholders can receive a lot of dividends. In return, shareholders are required to pay taxes as ordinary income according to the law.

If you buy stocks like real estate income, the dividends you receive from there and the amount you sell the stocks for when you exit, regardless of how long you hold them, should be considered as ordinary income. Now, let's talk about stop-loss orders. Here I wrote down 4 losses, the reason being that when we buy and sell stocks for a year, some stocks make a profit, so we sell them, and some stocks make a loss, so we sell them. When all of that adds up to a loss, we call it a net loss. Up to $3,000 of this can be deducted annually, and if the loss is over $3,000, it can be carried over to the next year for deduction. And net losses from easy returns are deductible for up to 4 long-term gains. I will explain this further with practical examples on the next page. Let's say person A sold Apple stocks in late 2019, which they bought in early 2019, making a profit of $3,000.

In the same year, let's assume that person A bought and sold stocks, resulting in a profit of $7,000. Then, in 2019, the net income for person A would be -$4,000 because $3,000 of the $7,000 profit was used to cover losses. So, the deductible amount for taxes in 2019 for person A would be $3,000. Therefore, after deducting this amount, in 2020, additional deductions are possible. Of course, in 2020, by buying and selling stocks, there will be profits and losses. Initially, the deductible amount can be entered as $0. Person B, under the same conditions as person A, sold Apple stocks for a profit and incurred losses by selling Boeing stocks. Additionally, they bought Facebook stocks in 2017 and sold them in 2019, resulting in a profit. So, in person B's 2019 tax term, just like person A, it would be -$4,000. However, person B's 2019 net term would be $1,000 because in 2017,

Since you bought it, whether you buy it in January or December without a profit, since you have owned it for more than a year, it becomes a long-term gain, and because the initial profit is low, it has already reached four, so the deductible amount for 2019 is 3,000 or more. This is the same as 'A,' but when you sell Facebook at this time, you do not need to report taxes on the profit you made. That's what I just mentioned. However, long-term gains are deductible for individuals. This is what it means. When buying and selling stocks, there is something you must know. That is called Wash Sale Rule. This is when you buy the same stock within 30 days before or after selling it at a loss. Why was this created? It was created to prevent people from taking tax benefits through loss reporting. Due to this Wash Sale Rule, losses incurred are not separately deductible.

But you know, there are cases like this. What if you sold it and the price dropped, but you want to buy it again? Let me give you an example. A person named A buys a Boeing share for $350 in February 2018. Then, about two years later, in March 2020, A sells the Boeing share for $100 because the price keeps dropping. However, ten days later, the price drops to about $100 per share. Wow, it has really dropped a lot. Should I buy it again? The price is too good to ignore, but at the same time, it's too risky to just pass by. I want to buy it again. So, in this case, the wash sale rule applies. Also, although it's a bit hopeful, let's assume that in December 2020, Boeing is selling a share for $300. In this case,

Based on 200 roots, not 359 times, but as 200 roots, when I sold one week of 300 horns, I tried to use 100 root taxes, and it became a long-term tax, and in a big picture, I made a profit of 350 dollars by selling 300 horns, so I made a profit of 50 dollars, but I have to pay taxes for 100 horns. So, as this goes deeper, it gets quite complicated, and in fact, we don't make buying and selling as simple as this, there are various factors. Therefore, if possible, after selling, it's better not to touch it within a month and you can buy other stocks. How about that? So far, we've looked at from the origin to Warner 3, but even if you know this much, you can draw a big picture, grasp the feeling, and think. However, in the future, I will give you practical examples, and if you encounter a situation similar to yours, I will be able to help you a little more.

I will move on to the next one. Here, it's a case of two people. In fact, I will give an example. I will give an example through 10 people, and I will give an example through one person. I brought my 2019 single text kit to make it easier to give an example. Let's start from A. Here are the people from A to E. Throughout the year 2019, from A to E, their partners earned $80,000 in income and bought Amazon stocks, which increased by $5,000. At this point, person A, with an income of $85,000, didn't add the two amounts ($85,000) together, but only the $80,000. This is because they haven't sold Amazon yet, and they just have the $5,000 increase. Therefore, it doesn't include the tax burden. With an income of $80,000, they will pay 22% tax because they have the $22,000 here. Person B also had an income of $80,000, but unlike A, they sold the Amazon stock they had, making a profit of $5,000. In this case, including the tax burden and the $85,000, ...

Here, when you hold a bracket, you have to pay 24% in tax. Person C also received $3,000 in long-term dividends with an income of $28,000. In this case, you would pay 22% in tax and 15% on the $3,000 applicable to long-term dividends. Do you have a sense of it? Here, you can see that different taxes are applied to long-term dividends. Now, let's assume that person D receives the same conditions as C plus rich dividends. In this case, with a total of ordinary income of $80,000 plus the dividends, making it $90,000, you would have to pay 24% in tax. Similarly, Norton dividends are subject to a 15% tax. A person who earns $88,000 in income, suffers an $8,000 loss in stock trading. In that year, the taxable income would be $83,000 instead of $83,000, as only the $3,000 loss would be deducted.

The tax on Lincoln is 85k, which is 85,000 dollars, and because it is under the tax bracket of 85,000, you have to pay a 24% tax. So far, I have seen 5 people, and I will see 5 more. Person F earns 80k a year. For example, his father gave him a large amount of money 10 years ago and told him to try investing in stocks. At that time, the stocks he bought 10 years ago increased by 90,000 dollars, so he sold them. In this case, a 24% tax is applied. In such cases, in addition to the 80k and 90k, the ordinary tax bracket is not only 170k but also for the stocks bought 10 years ago, which are long-term capital gains, so for up to 90k, which is 90,000 dollars, a 15% tax is paid, and for over 80k, a 24% tax is paid. Person J earned a thousand dollars more than F and sold long-held stocks for almost the same amount, making a profit of 80,000 dollars.

In this case, you should pay 32% tax because you bought stocks this year and sold them this year, resulting in a total of 81k + 80k, making your ordinary income 261k. Then, 32% will go into the Pounder Lee. Here, person H, with a similar taste, also received 81k in income and sold stocks this year. They did almost the same thing, exactly the same. A close friend saw a rat and thought, Oh, this friend got hit with a 32% tax. I shouldn't do that, so H, with a different drinking capacity, saves 3 attachments of a retirement pension of 81k. Therefore, in this case, despite the 81k + 80k resulting in ordinary income of 1,106,161k, due to the inclusion of 3 attachments of the Pretty XMP pension info, ordinary income is eliminated, becoming 18k. Hence, since it falls into the bracket here, you will pay 24% in taxes.

J demonstrated that unlike G, it is possible to significantly reduce taxes by utilizing retirement pensions. In the case of this individual, who earns $44,000 in income per year but is not supported by the company in terms of retirement pensions, they decided to contribute $5,000 to an IRA, which stands for Individual Retirement Account. Here, it says T, which means Traditional IRA. Just like Roth IRA, it is a pre-tax account. Even though I earned $44,000 in income, by putting $5,000 into a Traditional IRA, my ordinary taxable income becomes $39,000. In this case, it can be seen that taxes will decrease by 10%. J and I receive the same monthly salary, and like J, I also contribute $5,000 to a retirement pension. However, I am investing in REITs.

I forgot that I have a lot of stocks, so I received a rich dividend statement. Now, for those who work, you must pay a 22% tax. This is because, as I mentioned earlier, rich dividends are classified as ordinary income. At the moment this happens, ordinary tax withholding is completed, and when it reaches $40,000, you must pay a 22% tax. I will conclude the video. I have organized various concepts related to taxes. For example, in some cases, a certain percentage of tax applies, and in other cases, it is considered as long-term individual, resulting in different tax applications. I gave examples like this, but in reality, it is not as simple as it sounds. It can be quite complex, and tracking each detail seems challenging. So, although I made this video, I suggest you keep it for study purposes and understand that it is quite intricate.

You don't have to worry about this, but if you do something like what I mentioned, for example, if you withdraw around $40,000 or $85,000, then you can consider investing a bit more in retirement pensions or selling dividend-paying stocks to buy stocks that do not pay dividends. By doing so, you can reduce your taxes. I wanted to mention this to all of you. Lastly, I will divide the 2020 tax brackets. Compared to 2019, it has slightly increased from $39,000 to $85,000. There isn't much significant change, so while investing in stocks and receiving dividends, you should see how much your income is and whether it falls into the lower tax bracket by looking at both your and your spouse's income.

I think you might be able to see how much capital individuals can make when they sell and profit if they don't receive dividends like this. You don't need to remember all the content, but if you watch this video and forget later, you can review each point and realize, Oh, this is what happens in such cases. By reviewing, you might be able to utilize the video a bit more. That's it for today's video. Thank you to those who watched. Have a great day.

미국에서 미국주식 - 세금관련 개념정리 & 실전 팁!

미국에 살면서 가장 기본적인 재정관리의 팁부터 어떻게 하면 우리가 좀 더 효율적으로 저축/투자를 할 수 있을까, 어떻게 하면 오늘 나의 재정상태를 바로 알고 내일을 준비하며 바른 습관을 쌓아갈 수 있을까에 중점이 실린 채널입니다!

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미국생활101 TV

미국 주식 투자에 대한 세금은 구독자분들이 흔히 걱정하는 부분입니다.

2020년 세금 관련 소득 및 손실 신고 마감일은 7월 15일이며, 배당금과 거래 수익은 매년 신고해야 합니다.

장기 및 단기 자본 이득과 적격 배당금 및 일반 배당금은 모두 투자자에게 서로 다른 세금 영향을 미칩니다.

과세 구간, 주식 배당금 및 투자 세금

기혼 및 독신 과세 구간은 소득 수준에 따라 세율이 달라집니다.

자본가 개인은 일반 납세자보다 세금을 적게 내기 때문에 주식 배당금은 은행 이자보다 잠재적으로 더 나은 투자가 될 수 있습니다.

배당금을 받거나 재투자하는 경우 모두 경상 소득으로 간주되므로 세금을 납부해야 합니다.

부동산 투자신탁(REIT) 회사는 소득세가 부과되지 않으므로 주주에게 높은 배당금을 지급할 수 있으며, 주주들은 소득에 대해 과세됩니다.

주식 소득, 손실 및 공제 이해하기

주식 배당금과 매각 이익은 경상 소득으로 간주되며, 주식 순손실은 연간 최대 3,000달러까지 공제하고 다음 해로 이월할 수 있습니다.

주식 수익으로 인한 순손실은 최대 4번의 장기 이익에 대해 공제 가능하며, 워시 세일 규칙에 따라 손실이 별도로 공제되지 않습니다.

이 규정은 손실 보고를 통한 세금 혜택을 방지하기 위해 손실을 보고 주식을 매도한 전후 30일 이내에 동일한 주식을 매수할 때도 적용됩니다.

2019년의 혼란스러운 주식 거래 시나리오

한 사람이 뿔 300개를 팔아 50달러의 수익을 올렸지만 100개에 대한 세금을 내야 했기 때문에 상황이 복잡해졌습니다.

조언은 한 달 동안 매도한 후 그 돈에 손을 대지 말고 다른 주식에 투자하는 것을 고려하라는 것입니다.

A부터 D까지의 예에서 볼 수 있듯이 장기 배당금에는 다양한 세율이 적용되므로 세금을 계산하는 과정이 더 복잡해집니다.

소득 및 주식 판매에 대한 과세: 재무 분석

- 급여와 주식 판매로 인한 소득은 장기 자본 이득에 15%, 경상 소득에 24~32%의 세금이 부과되는 등 서로 다른 과세 구간이 적용됩니다.

- 퇴직연금을 활용하면 경상소득에 대한 세금을 32%에서 24%로 낮춘 개인 J의 사례에서 알 수 있듯이 세금을 크게 줄일 수 있습니다.

- 개인이 5,000달러를 계좌에 기부하는 경우처럼 전통 IRA에 기부하면 과세 대상 소득이 줄어들고 세금이 10%까지 낮아질 수 있습니다.

고액 배당금에는 경상 소득으로 22%의 세금이 부과되며, 40,000달러에서 원천징수가 이루어집니다.

배당금을 지급하지 않는 주식이나 퇴직연금으로 투자를 분산하면 세금을 줄이는 데 도움이 될 수 있습니다.

2020년 과세 구간은 소폭 인상된 것으로 나타나 투자 소득이 납세 의무에 미치는 영향을 이해하는 것이 중요하다는 점을 강조합니다.