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🎧 COCOMO CPA: Decode the Numbers

Education

Episodes

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미국세무사 EA 기출문제 해설(SEE2)

27 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

미국 세무사 시험 개요

27 May 2025

Contributed by Lukas

미국 세무사 시험 설명

미국세무사 EA 기출문제 해설(SEE1)

27 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Individual Income Tax Information

27 May 2025

Contributed by Lukas

Individual Income Tax Information

IRS Reporting for Retirement Plans and IRAs

27 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Taxable and Nontaxable Income for 2024 Returns

27 May 2025

Contributed by Lukas

Este documento de publicación del IRS, "Publicación 525 Ingresos Gravables y No Gravables", sirve como una guía completa para ayudar a los contribu...

Updated Individual Income Tax Information 2025

27 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Education Tax Benefits Overview

26 May 2025

Contributed by Lukas

Este documento del IRS, Publicación 970, sirve como una guía completa sobre los beneficios fiscales relacionados con la educación en los Estados Un...

Premium Tax Credit Calculation and Reconciliation

26 May 2025

Contributed by Lukas

Este documento detallado ofrece una guía sobre el Crédito Fiscal para Primas (PTC) y cómo conciliar los pagos anticipados utilizando el Formular...

Tax Guide for Small Business

26 May 2025

Contributed by Lukas

Este documento resume las pautas de la Publicación 334 del IRS, una guía fiscal para pequeñas empresas, específicamente para personas que operan ...

Education Credits

26 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Standard and Itemized Tax Deductions

26 May 2025

Contributed by Lukas

Este documento ofrece una guía detallada sobre el Impuesto sobre la Renta Neta de Inversión (NIIT), un gravamen del 3.8% aplicable a ciertos indivi...

Business Taxation Exam Topics

26 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Individual Tax Preparation_ A Comprehensive Guide

26 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Estates and Trusts US Income Tax Return

26 May 2025

Contributed by Lukas

La "Guía Fiscal 2024: Estados y Fideicomisos" ofrece una explicación detallada de cómo los fiduciarios, como albaceas y fideicomisarios,...

해외 거주 미국인 필독! 2024년 세금 보고 핵심 공략_ FEIE, FBAR, 그리고 숨겨진 절세 전략

26 May 2025

Contributed by Lukas

해외 거주 미국인 필독! 2024년 세금 보고 핵심 공략_ FEIE, FBAR, 그리고 숨겨진 절세 전략

2024 세금 보고 놓치면 손해! 직장 혜택부터 은퇴 계좌 변경까지 핵심 정리

26 May 2025

Contributed by Lukas

2024 세금 보고 놓치면 손해! 직장 혜택부터 은퇴 계좌 변경까지 핵심 정리

Am I a US Tax Resident The Confusing World of IRS Rules for Foreigners

26 May 2025

Contributed by Lukas

Am I a US Tax Resident The Confusing World of IRS Rules for Foreigners

Undo Your Taxes Unlocking Hidden Refunds with Form 1040-X!

26 May 2025

Contributed by Lukas

Undo Your Taxes Unlocking Hidden Refunds with Form 1040-X!

Preliminary work to prepare tax returns

26 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Passive and At-Risk Activity Limits

25 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Form 4684 Explained: Casualty & Theft Losses

25 May 2025

Contributed by Lukas

Learn how to report personal and business losses from disasters and thefts using IRS Form 4684. Understand qualified events, calculation methods, and ...

Let's check the Prometric IRS SEE Examination Information

25 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

AI for EA Exam Self-Study

25 May 2025

Contributed by Lukas

AI for EA Exam Self-Study

세금 혜택받는 비영리 단체, 종류별 완전 정리!

24 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

세금 손실 공제 불허 규정 완전 정리: 취미, 워시세일, 개인자산

24 May 2025

Contributed by Lukas

Report on Disallowed Tax Losses: Hobby, Wash Sale, and Personal-Use Asset RulesDon’t stop here — get more U.S. tax tips and real cases on my blog!...

주머니 두둑해질까 2025년 미국 세법, 인플레이션 조정 핵심 해부!

23 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Free Tax File IRS 무료 세금 납부 프로그램

22 May 2025

Contributed by Lukas

Free Tax File IRS 무료 세금 납부 프로그램

Form 1040 review

22 May 2025

Contributed by Lukas

Instructions for the form 1040 new released

부동산 소득? 파트너십 지분? 세금 신고 이렇게 하세요

20 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

농장 소득, 세금은 어떻게 신고하나요? 미국 농부들의 필수 서류!

20 May 2025

Contributed by Lukas

농업에 종사하신다면 IRS Schedule F는 반드시 알아야 할 세금 보고 양식입니다.이번 방송에서는 수확물 판매, 동물 사...

혼자 공부해도 합격한다! AICPA 셀프스터디 완전 가이드

20 May 2025

Contributed by Lukas

미국 CPA 시험, 어떻게 준비해야 할지 막막하신가요?이번 방송에서는 독학으로 AICPA에 합격한 수험생들의 실전 전략...

스몰비즈니스 은퇴플랜 A to Z – SEP, SIMPLE, Qualified Plan 완전정리

20 May 2025

Contributed by Lukas

이번 에피소드는 IRS Publication 560을 바탕으로스몰비즈니스 소유주, 프리랜서, 자영업자가 설정할 수 있는 퇴직연금...

상속세와 사망자 신고, 어떻게 해야 하나요?

20 May 2025

Contributed by Lukas

사망자의 세무 처리는 남은 가족에게 중요한 책임입니다.이번 방송에서는 IRS Publication 559의 내용을 바탕으로사망...

IRS와 분쟁 났을 때 이렇게 하세요 – 이의제기 & 환급 청구법

20 May 2025

Contributed by Lukas

IRS로부터 잘못된 세금 고지서를 받으셨나요?혹은 과오납이 의심되나요?이번 방송에서는 IRS Publication 556에 따라세...

주식·코인 세금 이렇게 내야 합니다 – IRS 투자소득 가이드

20 May 2025

Contributed by Lukas

투자로 돈 벌었는데 세금은 얼마나 낼까요?IRS의 공식 자료인 Publication 550을 바탕으로투자소득 과세 원칙부터 절세...

은퇴자 필청! 65세 이상을 위한 세금 혜택 총정리

20 May 2025

Contributed by Lukas

이번 에피소드는 IRS의 Publication 554, 고령자를 위한 세금 가이드를 바탕으로은퇴 이후 세금 신고 시 꼭 알아야 할 혜...

사업자가 꼭 알아야 할 공제 가능한 비용 총정리

20 May 2025

Contributed by Lukas

이번 에피소드는 IRS Publication 535을 바탕으로, 사업자가 세금 보고 시 공제할 수 있는 다양한 사업 관련 비용에 대해...

IRS가 말하는 기부금 세금혜택 – 놓치면 손해!

20 May 2025

Contributed by Lukas

미국에서 기부금은 세금 공제의 대표적인 수단입니다.하지만 모든 기부금이 공제가 되는 것은 아닙니다.이번 방송...

세금보고 시 꼭 알아야 할 과세소득 vs 비과세소득 총정리!

20 May 2025

Contributed by Lukas

이번 에피소드는 IRS Publication 525의 핵심 내용을 정리해드립니다.과세소득과 비과세소득의 차이를 명확하게 이해하...

내 세금 정확히 얼마나? 계산법부터 NII세까지 한방 정리!

19 May 2025

Contributed by Lukas

Calculate the tax liability based on an individual’s taxable income given a specific scenario, including consideration of the net investment income ...

세금 추정 납부 늦어도 괜찮다?! Safe Harbor 기준 총정리

19 May 2025

Contributed by Lukas

Recall and define the safe harbor requirements for individual estimated tax payments to avoid penalties.개인 추정세 Safe Harbor 규칙벌금을 피...

환급받는 세액공제 vs 못 받는 공제, 차이 아시나요?

19 May 2025

Contributed by Lukas

Recall and define the difference between a refundable and nonrefundable tax credit.환급 가능 vs 비환급 세액공제 차이세액공제의 종류...

이 가족 구조엔 무슨 신고 상태가 맞을까? 실전 사례로 알려드립니다

19 May 2025

Contributed by Lukas

Identify taxpayer filing status for tax purposes given a specific scenario.시나리오 기반 신고 상태 판단법가족 구조나 소득 조건에...

내 자녀가 부양가족이 아니라고요?! 기준 완전 정리!

19 May 2025

Contributed by Lukas

Recall relationships meeting the definition of dependent for purposes of determining taxpayer filing status.부양가족 정의와 기준누가 부양...

세금 폭탄 피하려면 신고상태 제대로 선택해야 합니다

19 May 2025

Contributed by Lukas

Recall taxpayer filing status for tax purposes.납세자의 신고 상태 구분법Single, Married Filing Jointly 등 신고 유형별 자격 조건과...

손실 누락 잡는 AI 알고리즘! 신고 전 꼭 써보세요

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

1040 손실 항목 검토 체크리스트! 꼭 봐야 할 5가지

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

절대 공제 안 되는 손실들! 이건 세금 혜택 못 받습니다

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

사업 손실 무조건 인정받으려면 '이 조건' 충족해야 함

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

주식·부동산 손실? 세금에 이렇게 활용하세요!

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

IRS가 놓치는 AGI 오류? 이건 꼭 체크하세요!

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

과세소득 계산 끝판왕! AGI부터 Taxable까지 흐름 완전정리

19 May 2025

Contributed by Lukas

Review Form 1.040 – U.S. Individual Income Tax Return and supporting documentation, including any source data used to create the return, to determin...

자영업자 필수! QBI 공제로 세금 20% 줄이는 법

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

모르면 손해! 2025년 항목별 공제 리스트 대공개

19 May 2025

Contributed by Lukas

Identify itemized deductions allowed in the calculation of taxable income given a specific scenario, including medical expenses, qualified residence i...

AGI 줄이는 꿀팁! 이 3가지만 해도 세금이 줄어든다

19 May 2025

Contributed by Lukas

Identify adjustments allowed in the calculation of adjusted gross income given a specific scenario, including a contribution to a qualified retirement...

파트너십·S Corp 소득, 이렇게 안 하면 세금폭탄 맞습니다

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

세금신고 오류 잡는 AI 툴?! 자동 진단 체크리스트 공개!

19 May 2025

Contributed by Lukas

Review and resolve discrepancies identified by automated diagnostic and validation checks to ensure the completeness and accuracy of the adjusted gros...

Form 1040 완벽검토! 이거 틀리면 IRS 연락 옵니다

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

사망한 사람의 세금은 누가 낼까? 이 한 장으로 해결됩니다

19 May 2025

Contributed by Lukas

Calculate the income reported in the year of death for a decedent on Form 1_040 – U_S_ Individual Income Tax Return사망자의 최종 소득 신고...

절대 세금 안 내도 되는 소득 BEST 3! 이건 무조건 비과세

19 May 2025

Contributed by Lukas

Calculate the amounts that should be excluded from an individual’s gross income as reported on Form 1.040 – U.S. Individual Income Tax Return, inc...

주식·코인 팔았다고요? 이득 나면 '이렇게' 신고하세요!

19 May 2025

Contributed by Lukas

Calculate the capital gain that should be included in an individual’s gross income as reported on Form 1.040 – U.S. Individual Income Tax Return f...

미국 세무서가 주목하는 소득 6가지! 신고 안 하면 큰일납니다

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Related Party Transactions

19 May 2025

Contributed by Lukas

Related Party Transactions

Dispositions of Trade or Business‑Use Property

19 May 2025

Contributed by Lukas

Dispositions of Trade or Business‑Use Property

Nontaxable Dispositions

19 May 2025

Contributed by Lukas

Nontaxable Dispositions

Tax-Exempt Organization Advanced Topics

19 May 2025

Contributed by Lukas

Tax-Exempt Organization Advanced Topics

Trust Taxation

19 May 2025

Contributed by Lukas

Trust Taxation

Partnership Liquidation

19 May 2025

Contributed by Lukas

Partnership Liquidation

Partnership Advanced Topics

19 May 2025

Contributed by Lukas

Partnership Advanced Topics

S Corporation Advanced Topics

19 May 2025

Contributed by Lukas

Don’t stop here — get more U.S. tax tips and real cases on my blog!👉 Visit the blog: ⁠https://ustaxcocomo.blogspot.com/⁠Listen while commut...

Tax Implications of Entity Formation and Liquidation

19 May 2025

Contributed by Lukas

Tax Implications of Entity Formation and Liquidation

Tax Planning for Corporations

19 May 2025

Contributed by Lukas

Tax Planning for Corporations

International Tax Issues

19 May 2025

Contributed by Lukas

International Tax Issues

Consolidated Tax Returns

19 May 2025

Contributed by Lukas

Consolidated Tax Returns

Entity/Owner Transactions

19 May 2025

Contributed by Lukas

Entity/Owner Transactions

Utilizing NOLs and Capital Loss Limitations

19 May 2025

Contributed by Lukas

Utilizing NOLs and Capital Loss Limitations

Personal Financial Planning

19 May 2025

Contributed by Lukas

Personal Financial Planning

Compliance and Planning for Gift Tax and Charitable Donations

19 May 2025

Contributed by Lukas

Compliance and Planning for Gift Tax and Charitable Donations

Loss Limitations

19 May 2025

Contributed by Lukas

Loss Limitations

Compliance and Tax Planning Considerations

19 May 2025

Contributed by Lukas

Compliance and Tax Planning Considerations

Governmental Fund Structure and Fund Accounting

17 May 2025

Contributed by Lukas

Governmental Fund Structure and Fund Accounting

Governmental Accounting Overview

17 May 2025

Contributed by Lukas

Governmental Accounting Overview

Not-for-Profit Transfers of Assets and Other Accounting Issues

17 May 2025

Contributed by Lukas

Not-for-Profit Transfers of Assets and Other Accounting Issues

Not-for-Profit Revenue Recognition

17 May 2025

Contributed by Lukas

Not-for-Profit Revenue Recognition

Not-for-Profit Financial Reporting

17 May 2025

Contributed by Lukas

Not-for-Profit Financial Reporting

Income Taxes Part

17 May 2025

Contributed by Lukas

Income Taxes Part

Statement of Cash Flows

17 May 2025

Contributed by Lukas

Statement of Cash Flows

Partnerships

17 May 2025

Contributed by Lukas

Partnerships

Consolidated Financial Statements

17 May 2025

Contributed by Lukas

Consolidated Financial Statements

Equity Method

17 May 2025

Contributed by Lukas

Equity Method

Financial Instruments

17 May 2025

Contributed by Lukas

Financial Instruments

Lessee Accounting

17 May 2025

Contributed by Lukas

Lessee Accounting

Troubled Debt Restructuring and Extinguishment

17 May 2025

Contributed by Lukas

Troubled Debt Restructuring and Extinguishment

Bonds

17 May 2025

Contributed by Lukas

Bonds

Long-Term Liabilities

17 May 2025

Contributed by Lukas

Long-Term Liabilities

Contingencies and Commitments

17 May 2025

Contributed by Lukas

Contingencies and Commitments

Payables and Accrued Liabilities

17 May 2025

Contributed by Lukas

Payables and Accrued Liabilities

Intangibles With Finite Lives

17 May 2025

Contributed by Lukas

Intangibles With Finite Lives

PP&E: Depreciation, Disposal, and Impairment

17 May 2025

Contributed by Lukas

PP&E: Depreciation, Disposal, and Impairment

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