연말정산센터 - 이나우스아카데미

공지사항ㆍ자료실 새롭게 등록되는 내용이나 변경사항 등을 공지해 드리는 공간입니다.
강의관련 자료는 2020년 연말정산 교육 수강자에 한해서 제공됩니다.


제 목	[질의답변정정] 1/8, 1/12 연말정산 실전반 (16차, 17차) 수강생 대상
작성자	관리자	등록일	2021-01-13
첨부파일	답변정정.pdf
안녕하세요, 이나우스아카데미입니다. 최종기 회계사님의 1월 8일과 12일 각각 진행된 2020 연말정산 실전반 16차, 17차 강의를 수강한 분을 대상으로, 강의 중 질의에 대한 답변 내용을 정정하신다고 하여 공지합니다. 당시 질의 내용) 코로나로 2020년 3월 초등학교 입학이 연기되었습니다. 그러면 3,4월에 지출한 학원·체육시설 수강료는 취학 전 아동 지출 공제가 가능한가요? 당시 답변 내용) 실제 입학한 날짜를 기준으로 취학 전 아동 공제를 판단해야 할 것 같습니다. 해당 교육청에 입학일자를 확인 후 기존 3월 2일이 아니라면, 그 일자를 기준으로 취학 전 아동 지출을 판단, 공제여부를 검토하여야 할 것입니다. 예를 들어, 확인한 입학일자가 4월이라면 3월에 지출한 학원·체육시설 수강료도 공제 가능할 것으로 보입니다. 강의 중 하신 답변을 아래와 같이 수정하시니, 참고 바랍니다. 정정 답변 내용) 교육청에 문의하여 정확한 입학일자를 확인한 결과, 코로나로 인한 입학 연기와 관계없이 모든 초등학생은 3월 2일자로 "년도별 입학" 처리되었습니다. 따라서, 기존과 동일하게 2020년 1 ~ 2월에 지출한 학원·체육시설 수강료만 취학 전 아동 지출로 공제해야 합니다.

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