• 수정
• 삭제
• 답변
• 글쓰기

좋은날님이 2011-03-03 15:28:49.0에 쓰신글
> 결혼 한지 얼마 안된 새댁입니다.
>남편은 학생이었지만 제가 시민권자라서 조건부 영주권을 신청하고 기다리고 있는 상태입니다.
>
> 남편은 집에서 프리랜서로 그래픽 디자인일을 하는데요
> 현재 노동허가서가 없는 상태이지만 지금 일을 받아서 하는데서 돈을 현금수표로 지급을 하고 싶어합니다.
>
>이런경우 남편의 이름으로 받아도 되는지.
>
>아님. 제 이름으로 대신 받으면 현재 제 직장 수입과 해서 난중에 택스를 엄청 내야 하는건 아닌지 궁금합니다
>
>프리랜서는 self employment tax 라고 해서 15프로 넘게 내고 또 다르게 내는게 있는거 같거든요..
>
>경헙있으신 분들의 도움 기다립니다.
>
>좋은날 되세요.

"남편은 학생이었지만 제가 시민권자라서 조건부 영주권을 신청하고 기다리고 있는 상태입니다.남편은 집에서 프리랜서로 그래픽 디자인일을 하는데요
>현재 노동허가서가 없는 상태이지만 지금 일을 받아서 하는데서 돈을 현금수표로 지급을 하고 싶어합니다.이런경우 남편의 이름으로 받아도 되는지"--->Yes he can as a conditional green card holder; A conditional green card is as good as a permanent green card.( An attorney says,"  If you're the spouse of a U.S. citizen or a parent of at least a 21 year old citizen (these two categories of people are immediate relatives), then you don't need employment authorization.)Your husband, as a self employer, perhaps needs to file Sch C of 1040 and as long as the amount on Sch SE line 4 is $400 or exceeds $400, he needs to pay selfemployment tax, 13.3% for 2011, NOT 15.3%; as you can see,the 2010 Tax Relief Act reduced the self-employment tax by 2% for self-employment income earned in calendar year 2011. The self-employment tax rate for self-employment income earned in calendar year 2011 is 13.3% (10.4% for Social Security and 2.9% for Medicare). For self-employment income earned in 2010, the self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance). I guess your spouse also may need to pay quarterly estimated taxes to both federal and state governments .Ifhe is filing as a sole proprietor or a self-employed individual, he generally has to make estimated tax payments if he expects to owe tax of $1,000 or more when he files his return.However, he does not have to pay estimated tax for the current year if he meets all three of the following conditions:he had no tax liability for the prior year:he was a U.S. citizen or resident for the whole year:his prior tax year covered a 12 month period .


Please visit the IRS website here for more info;
http://www.irs.gov/businesses/small/article/0,,id=98846,00.html#1
http://www.irs.gov/businesses/small/article/0,,id=110413,00.html

"프리랜서는 self employment tax 라고 해서 15프로 넘게 내고 또 다르게 내는게 있는거 같거든요."---> As said above, he is subejct to selfemployment tax( as long as his income on Sch SE line 4 is $400 or exceeds $400) , 13.3% for 2 011 and may need to pay estimated taxes, OK?