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IRS Tax Tip 2024-45, 6 §Þ§Ñ§ñ 2024 §Ô. ¡ª §¬§à§Ô§Õ§Ñ IRS §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §Ù§Ñ§Õ§Ñ§ä§î §Ó§à§á§â§à§ã §á§à §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §é§ä§à-§Ý§Ú§Ò§à §ã§à§à§Ò§ë§Ú§ä§î §Ú§Ý§Ú §Ù§Ñ§ä§â§Ö§Ò§à§Ó§Ñ§ä§î §á§Ý§Ñ§ä§Ö§Ø, §Ó§Ö§Õ§à§Þ§ã§ä§Ó§à §á§à§ã§í§Ý§Ñ§Ö§ä §á§Ú§ã§î§Þ§à §Ú§Ý§Ú §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö. §¦§ã§Ý§Ú §Ó§í §á§à§Ý§å§é§Ú§Ý§Ú §ä§Ñ§Ü§à§Ö §á§Ú§ã§î§Þ§à §Ú§Ý§Ú §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö, §ß§Ö §Ó§á§Ñ§Õ§Ñ§Û§ä§Ö §Ó §Ò§Ö§ã§á§à§Ü§à§Û§ã§ä§Ó§à ¨C §Ó§Ö§Õ§à§Þ§ã§ä§Ó§à §Ô§à§ä§à§Ó§à §Ó§Ñ§Þ §á§à§Þ§à§é§î.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2024-63, 29 §Ú§ð§Ý§ñ 2024 §Ô. ¡ª §±§à§ç§Ú§ä§Ú§ä§Ö§Ý§Ú §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç §ß§Ö§â§Ö§Õ§Ü§à §ã§Ó§ñ§Ù§í§Ó§Ñ§ð§ä§ã§ñ §ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú §á§à§ã§â§Ö§Õ§ã§ä§Ó§à§Þ §Ù§Ó§à§ß§Ü§à§Ó, §ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§ç §á§Ú§ã§Ö§Þ, §ä§Ö§Ü§ã§ä§à§Ó§í§ç §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Ú §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Ó §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ö§ä§ñ§ç, §Ó§í§Õ§Ñ§Ó§Ñ§ñ §ã§Ö§Ò§ñ §Ù§Ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS). §±§â§Ú§Ó§Ö§Õ§Ö§ß§ß§Ñ§ñ §ß§Ú§Ø§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §á§à§Ù§Ó§à§Ý§Ú§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §â§Ñ§ã§á§à§Ù§ß§Ñ§ä§î §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§à §Ý§Ú §ï§ä§à IRS.

IRS Tax Tip 2024-64, 30 §Ú§ð§Ý§ñ 2024 §Ô. ¡ª §±§à§Ý§Ñ§Ô§Ñ§ñ§ã§î §ß§Ñ §ß§Ö§Ó§Ö§â§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §ã§à§Ó§Ö§ä§í, §Ú§ã§ç§à§Õ§ñ§ë§Ú§Ö §à§ä ?§Ñ§Ó§ä§à§â§Ú§ä§Ö§ä§à§Ó? §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ö§ä§Ö§Û, §Ó§í §Þ§à§Ø§Ö§ä§Ö §á§à§ã§ä§â§Ñ§Õ§Ñ§ä§î. §¹§ä§à§Ò§í §Ù§Ñ§ë§Ú§ä§Ú§ä§î §ã§Ö§Ò§ñ §à§ä §Ñ§æ§Ö§â §Ú §Õ§Ö§Ù§Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú, §ã§Ý§Ö§Õ§Ú§ä§Ö §Ù§Ñ §á§â§à§Ó§Ö§â§Ö§ß§ß§í§Þ§Ú IRS §Ñ§Ü§Ü§Ñ§å§ß§ä§Ñ§Þ§Ú §Ó §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ö§ä§ñ§ç §Ú §ß§à§Ó§à§ã§ä§ñ§Þ§Ú §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §æ§à§â§Þ§Ñ§ä§Ö.

1 §Ñ§Ó§Ô§å§ã§ä§Ñ 2024 §Ô. ¡ª §¦§ã§Ý§Ú §Ó§í §á§à§Ý§å§é§Ú§Ý§Ú §ß§Ö§à§Ø§Ú§Õ§Ñ§ß§ß§à§Ö §á§Ú§ã§î§Þ§à, §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Ö §Ú§Ý§Ú §ä§Ö§Ü§ã§ä§à§Ó§à§Ö §ã§à§à§Ò§ë§Ö§ß§Ú§Ö, §ñ§Ü§à§Ò§í §Ú§ã§ç§à§Õ§ñ§ë§Ö§Ö §à§ä §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) §Ú§Ý§Ú §Õ§â§å§Ô§à§Ô§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§Ô§à §Ú§ã§ä§à§é§ß§Ú§Ü§Ñ ¨C §Ò§Ñ§ß§Ü§Ñ, §Ü§â§Ö§Õ§Ú§ä§ß§à§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú §Ú§Ý§Ú §á§à§ã§ä§Ñ§Ó§ë§Ú§Ü§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §á§â§à§Ô§â§Ñ§Þ§Þ§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ, ¨C §ã§å§ë§Ö§ã§ä§Ó§å§Ö§ä §ß§Ö§ã§Ü§à§Ý§î§Ü§à §ñ§Ó§ß§í§ç §á§â§Ú§Ù§ß§Ñ§Ü§à§Ó, §å§Ü§Ñ§Ù§í§Ó§Ñ§ð§ë§Ú§ç §ß§Ñ §ä§à, §é§ä§à §ï§ä§à §Ñ§æ§Ö§â§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ §Ù§Ñ 2021 §Ô§à§Õ, §Ú §Ö§Ô§à §Ñ§Ó§Ñ§ß§ã§à§Ó§í§Ö §Ó§í§á§Ý§Ñ§ä§í ¨C §´§Ö§Þ§Ñ E: §±§â§à§è§Ö§Õ§å§â§Ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Ñ§Ó§Ñ§ß§ã§à§Ó§í§ç §Ó§í§á§Ý§Ñ§ä §á§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §Ù§Ñ§é§Ö§ä§å, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Þ§å §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ

§¹§Ñ§ã§ä§à §Ù§Ñ§Õ§Ñ§Ó§Ñ§Ö§Þ§í§Ö §Ó§à§á§â§à§ã§í §à §â§Ñ§ã§ê§Ú§â§Ö§ß§Ú§Ú, §Ó §ã§Ó§ñ§Ù§Ú §ã §á§â§Ú§ß§ñ§ä§Ú§Ö§Þ ARPA, §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Ô§à §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ §Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §â§Ñ§ã§ç§à§Õ§í §á§à §å§ç§à§Õ§å §Ù§Ñ §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ö§Þ.

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§¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ §Ù§Ñ 2021 §Ô§à§Õ, §Ú §Ö§Ô§à §Ñ§Ó§Ñ§ß§ã§à§Ó§í§Ö §Ó§í§á§Ý§Ñ§ä§í ¡ª §¹§Ñ§ã§ä§à §Ù§Ñ§Õ§Ñ§Ó§Ñ§Ö§Þ§í§Ö §Ó§à§á§â§à§ã§í

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2023-38, 23 §Þ§Ñ§â§ä§Ñ 2023 §Ô. ¡ª §±§à§ã§Ý§Ö §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§ñ §Ú §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Þ§ß§à§Ô§Ú§Ö §Ý§ð§Õ§Ú §ã §ß§Ö§ä§Ö§â§á§Ö§ß§Ú§Ö§Þ §Ø§Õ§å§ä §á§â§Ú§é§Ú§ä§Ñ§ð§ë§Ö§Ô§à§ã§ñ §Ú§Þ §Ó§à§Ù§Ó§â§Ñ§ä§Ñ. §¯§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §ä§à§Ô§à, §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §á§Ý§Ñ§ß§Ú§â§å§Ö§ä §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §ã§Ó§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ó§à§Ù§Ó§â§Ñ§ä, §Ù§ß§Ñ§ß§Ú§Ö §æ§Ñ§Ü§ä§à§Ó §Ú §Ó§í§Þ§í§ã§Ý§Ñ §Þ§à§Ø§Ö§ä §á§à§Þ§à§é§î §ã§á§â§Ñ§Ó§Ú§ä§î§ã§ñ §ã §à§Ø§Ú§Õ§Ñ§ß§Ú§ñ§Þ§Ú, §á§à§Ü§Ñ §à§ß §Ø§Õ§Ö§ä §ã§Ó§à§Ú §Õ§Ö§ß§î§Ô§Ú.