미국 법인세 계산의 흐름 1. (Form 1120)

U.S. Corporation Income Tax Return의 구조

 

Business Income

(Business expense)

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Total income (총소득)

(NOL)-Net Operation Loss(이월결손금 공제)

(DRD)-Dividends and Special Deductions(수취배당금공제)

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Taxable income(과세소득)

x Tax rate(세율)

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Gross Tax Liabilities

other taxes(AMT-Alternative MinimumTax)

(Credits)

---------------

Tax Liabilities

(prepayments-withholing tax)

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Tax Due/Tax refund

 

법인세 신고시 첨부 서류

 

Schedule C - Dividends and Special Deductions(배당금공제)

Schedule J - Tax Computation and Payment

Schedule K - Other information 

Schedule L - Balance Sheet per Books

Schedule M-1 Reconciliation of Income (Loss) per Books

With Income per Return

Schedule M-2  Analysis of Unappropriated Retained Earnings per Books

Schedule M-3  Net Income(Loss) Reconciliation for Corporations with Total Assets of $10 Million More 

 

FORM 1120.pdf