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§²§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§¡ 2022-179, 22 §ß§à§ñ§Ò§â§ñ 2022 §Ô. ¡ª §³§Ö§â§î§Ö§Ù§ß§í§Û §á§à§Õ§ç§à§Õ §ª§ß§ä§Ö§â§ß§Ö§ä-§Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú §á§à§Þ§à§Ø§Ö§ä §Ý§ð§Õ§ñ§Þ §ã§à§ç§â§Ñ§ß§Ú§ä§î §ã§Ó§à§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§à§Û §Ú §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §Ö§Ö §á§à§á§Ñ§Õ§Ñ§ß§Ú§ñ §Ó §â§å§Ü§Ú §Þ§à§ê§Ö§ß§ß§Ú§Ü§à§Ó. §¥§Ý§ñ §ä§à§Ô§à §é§ä§à§Ò§í §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §Ý§à§Ó§å§ê§Ö§Ü §Ó §ã§æ§Ö§â§Ö §ª§ß§ä§Ö§â§ß§Ö§ä-§Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú, §Õ§à§ã§ä§Ñ§ä§à§é§ß§à §ã§Õ§Ö§Ý§Ñ§ä§î §ß§Ö§ã§Ü§à§Ý§î§Ü§à §á§â§à§ã§ä§í§ç §á§â§Ñ§Ó§Ú§Ý.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-182 29 §ß§à§ñ§Ò§â§ñ 2022 §Ô§à§Õ§Ñ ¡ª §¯§Ö§Ü§à§ä§à§â§í§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §Ú§Þ§Ö§ä§î §Ò§à§Ý§Ö§Ö §à§Õ§ß§à§Ô§à §ã§ä§Ñ§ä§å§ã§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó. §±§à §Þ§Ö§â§Ö §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §Ü §Ô§â§ñ§Õ§å§ë§Ö§Þ§å §ã§Ö§Ù§à§ß§å §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã§Ý§Ö§Õ§å§Ö§ä §ä§ë§Ñ§ä§Ö§Ý§î§ß§à §Ú§Ù§å§é§Ú§ä§î §ã§Ó§à§Ú §Ó§Ñ§â§Ú§Ñ§ß§ä§í §Ó§í§Ò§à§â§Ñ §ã§ä§Ñ§ä§å§ã§Ñ §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó §Ü§à§ä§à§â§í§Û §á§à§Õ§ç§à§Õ§Ú§ä §Ú§Þ §Ý§å§é§ê§Ö §Ó§ã§Ö§Ô§à.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-183, 30 §ß§à§ñ§Ò§â§ñ 2022 §Ô§à§Õ§Ñ ¡ª §±§â§à§Ò§Ú§â§Ñ§ñ§ã§î §ã§Ü§Ó§à§Ù§î §Ó§à§â§à§ç §Ó§í§á§Ú§ã§à§Ü, §é§Ö§Ü§à§Ó §Ú §Õ§â§å§Ô§Ú§ç §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§ç §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó, §Ü§à§Ô§Õ§Ñ §á§à§Õ§ç§à§Õ§Ú§ä §ã§â§à§Ü §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, §Ý§ð§Õ§Ú, §ß§Ö §å§á§à§â§ñ§Õ§à§é§Ú§Ó§ê§Ú§Ö §ã§Ó§à§ð §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§è§Ú§ð, §Þ§à§Ô§å§ä §Ó§á§Ñ§ã§ä§î §Ó §à§ä§é§Ñ§ñ§ß§Ú§Ö. §©§ß§Ñ§ñ, §é§ä§à §Ú §Ü§Ñ§Ü §Õ§à§Ý§Ô§à §ß§å§Ø§ß§à §ç§â§Ñ§ß§Ú§ä§î, §Þ§à§Ø§ß§à §ß§Ñ§å§é§Ú§ä§î§ã§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ§ä§Ú§é§Ö§ã§Ü§Ú §á§â§Ñ§Ó§Ú§Ý§î§ß§à §Ó§Ö§ã§ä§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§è§Ú§ð §Ü§â§å§Ô§Ý§í§Û §Ô§à§Õ §Ú §å§á§â§à§ã§ä§Ú§ä§î §á§à§Õ§Ñ§é§å §ã§Ó§à§Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-184, 1 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2022 §Ô§à§Õ§Ñ ¡ª §¢§à§Ý§î§ê§Ú§ß§ã§ä§Ó§à §Ý§ð§Õ§Ö§Û §ß§Ñ§Ó§Ö§â§ß§ñ§Ü§Ñ §Ù§Ñ§Õ§å§Þ§í§Ó§Ñ§ð§ä§ã§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§í§é§Ö§ä§Ñ§ç §Ú §Ù§Ñ§é§Ö§ä§Ñ§ç §ä§à§Ý§î§Ü§à §Ü§à§Ô§Õ§Ñ §à§ß§Ú §Ù§Ñ§á§à§Ý§ß§ñ§ð§ä §ã§Ó§à§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð. §°§Õ§ß§Ñ§Ü§à §Ö§ã§Ý§Ú §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ä§î §ß§Ö§Þ§ß§à§Ô§à §Ù§Ñ§â§Ñ§ß§Ö§Ö, §á§â§à§è§Ö§ã§ã §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §á§â§à§Û§Õ§Ö§ä §Ý§Ö§Ô§é§Ö. §£§ç§à§Õ§ñ §Ó §Ü§å§â§ã §Õ§Ö§Ý§Ñ §ã§Ö§Û§é§Ñ§ã, §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §ã§Þ§à§Ô§å§ä §é§Ö§ä§Ü§à §á§à§ß§ñ§ä§î, §Ü§Ñ§Ü§Ú§Ö §Ù§Ñ§é§Ö§ä§í §Ú §Ó§í§é§Ö§ä§í §Ú§Þ §á§à§Õ§ç§à§Õ§ñ§ä §Ú §Ü§Ñ§Ü§Ú§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§í §ß§å§Ø§ß§í, §é§ä§à§Ò§í §Ú§Þ§Ö§ä§î §ß§Ñ §ß§Ú§ç §á§â§Ñ§Ó§à.

§¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§ñ IRS 2022-186, 6 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2022 §Ô§à§Õ§Ñ ¡ª §³§Ö§Ù§à§ß §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §ã§Ü§à§â§à §ß§Ñ§é§ß§Ö§ä§ã§ñ. §±§à §Þ§Ö§â§Ö §ä§à§Ô§à, §Ü§Ñ§Ü §Ý§ð§Õ§Ú §ß§Ñ§é§Ú§ß§Ñ§ð§ä §ã§à§Ò§Ú§â§Ñ§ä§î §ã§Ó§à§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ú §Ó§í§á§Ú§ã§Ü§Ú §Õ§Ý§ñ §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §Ü §á§à§Õ§Ñ§é§Ö §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 §á§à§Ý§î§Ù§å§ð§ä§ã§ñ §á§à§Þ§à§ë§î§ð §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§à§Ó §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú. §­§ð§Ò§à§Ö §Ý§Ú§è§à §ã §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Þ §ß§à§Þ§Ö§â§à§Þ §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Þ§à§Ø§Ö§ä §Ò§í§ä§î §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Þ §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú.

§¯§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 - §´§Ö§Þ§Ñ B: §±§â§Ñ§Ó§à §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §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

§¯§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 D: §²§Ñ§ã§é§Ö§ä §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

IRS Tax Tip 2024-87, 30 §à§Ü§ä§ñ§Ò§â§ñ 2024 §Ô. ¡ª §¸§Ö§ß§ä§â §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §Ü§à§Þ§Þ§å§ß§Ú§Ü§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§¡ (IRS) §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§í §Ó §â§ñ§Õ§Ö §æ§à§â§Þ§Ñ§ä§à§Ó, §é§ä§à§Ò§í §á§à§Þ§à§é§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §â§Ñ§Ù§Ý§Ú§é§ß§í§Þ§Ú §ß§å§Ø§Õ§Ñ§Þ§Ú.

IRS Tax Tip 2024-88, 7 §ß§à§ñ§Ò§â§ñ 2024 §Ô. ¡ª §¯§Ö§â§Ö§Õ§Ü§à, §Ý§à§Ó§Ü§à §Ú§ã§á§à§Ý§î§Ù§å§ñ §é§Ö§Ý§à§Ó§Ö§é§Ö§ã§Ü§å§ð §à§ä§Ù§í§Ó§é§Ú§Ó§à§ã§ä§î, §Ñ§æ§Ö§â§Ú§ã§ä§í §ã§à§Ù§Õ§Ñ§ð§ä §æ§Ú§Ü§ä§Ú§Ó§ß§í§Ö §Ò§Ý§Ñ§Ô§à§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§í§Ö §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú §Ó §á§Ö§â§Ú§à§Õ §ã§ä§Ú§ç§Ú§Û§ß§í§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§Û §Ú §Õ§â§å§Ô§Ú§ç §Ü§Ñ§ä§Ñ§ã§ä§â§à§æ.

§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.