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§¯§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§¡ 2022-155, 11 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §°§Ü§ä§ñ§Ò§â§î - §Þ§Ö§ã§ñ§è §á§à§Ó§í§ê§Ö§ß§Ú§ñ §à§ã§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§ß§à§ã§ä§Ú §à §Ü§Ú§Ò§Ö§â§Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §Ú §á§Ñ§â§ä§ß§Ö§â§í §³§Ñ§Þ§Þ§Ú§ä§Ñ §á§à §Ó§à§á§â§à§ã§Ñ§Þ §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§Ú (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) §á§â§Ö§Õ§å§á§â§Ö§Ø§Õ§Ñ§ð§ä §Ó§ã§Ö§ç, §é§ä§à§Ò§í §à§ß§Ú §à§ã§ä§Ö§â§Ö§Ô§Ñ§Ý§Ú§ã§î §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ §Ú §ã§ç§Ö§Þ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §á§à§Õ§Ó§Ö§â§Ô§ß§å§ä§î §â§Ú§ã§Ü§å §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ñ§ß§ß§í§Ö, §à§ã§à§Ò§Ö§ß§ß§à §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ §ã §ä§Ö§Ü§ã§ä§à§Ó§í§Þ§Ú §ã§à§à§Ò§ë§Ö§ß§Ú§ñ§Þ§Ú §ñ§Ü§à§Ò§í §à§ä §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡, §ß§Ñ§á§â§Ñ§Ó§Ý§Ö§ß§ß§í§Ö §ß§Ñ §Ü§â§Ñ§Ø§å §Ý§Ú§é§ß§à§Û §Ú §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.

§¯§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§¡ 2022-157, 13 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §ã§ä§â§Ö§Þ§Ú§ä§ã§ñ §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ú§ä§î §ã§Ó§à§Ú §å§ã§Ý§å§Ô§Ú §Ó§ã§Ö§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §Ó §ä§à§Þ §é§Ú§ã§Ý§Ö §Ý§Ú§è§Ñ§Þ §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Þ§Ú §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§ñ§Þ§Ú. §¢§Ý§Ñ§Ô§à§Õ§Ñ§â§ñ §â§Ñ§Ù§å§Þ§ß§í§Þ §å§á§â§à§ë§Ö§ß§Ú§ñ§Þ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §à§Ò§Ö§ã§á§Ö§é§Ú§Ó§Ñ§Ö§ä §Ó§ã§Ö§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Þ§Ú §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§ñ§Þ§Ú §â§Ñ§Ó§ß§í§Þ §Õ§à§ã§ä§å§á§à§Þ §Ü §ã§Ó§à§Ú§Þ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ§Þ, §ã§à§Ò§í§ä§Ú§ñ§Þ §Ú §å§ã§Ý§å§Ô§Ñ§Þ.

FS-2022-37, §à§Ü§ä§ñ§Ò§â§î 2022 §Ô. - §­§ð§Õ§Ú, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Ö §Ó §â§Ö§ã§ä§à§â§Ñ§ß§Ñ§ç, §ã§Ñ§Ý§à§ß§Ñ§ç, §Ô§à§ã§ä§Ú§ß§Ú§è§Ñ§ç §Ú §Õ§â§å§Ô§Ú§ç §á§à§Õ§à§Ò§ß§í§ç §à§ä§â§Ñ§ã§Ý§ñ§ç, §é§Ñ§ã§ä§à §á§à§Ý§å§é§Ñ§ð§ä §é§Ñ§Ö§Ó§í§Ö §Ù§Ñ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ö §Ü§Ý§Ú§Ö§ß§ä§à§Ó. §¹§Ñ§Ö§Ó§í§Ö §Þ§à§Ô§å§ä §Ò§í§ä§î §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Þ §Õ§à§ç§à§Õ§à§Þ, §ß§à §Ý§ð§Õ§ñ§Þ, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Þ §Ó §ï§ä§Ú§ç §ã§æ§Ö§â§Ñ§ç, §Ó§Ñ§Ø§ß§à §á§à§ß§Ú§Þ§Ñ§ä§î §Ó§Ñ§Ø§ß§í§Ö §Õ§Ö§ä§Ñ§Ý§Ú, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §é§Ñ§Ö§Ó§í§Þ§Ú.

§¯§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§¡ 2022-159, 18 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §¬§à§Þ§á§â§à§Þ§Ú§ã§ã§ß§à§Ö §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§Ö §Þ§à§Ø§Ö§ä §á§à§Þ§à§é§î §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ §Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§Þ §Ý§Ú§è§Ñ§Þ §â§Ñ§ã§ã§é§Ú§ä§Ñ§ä§î§ã§ñ §ã §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î§ð §á§à §ß§Ñ§Ý§à§Ô§Ñ§Þ. §£ §â§Ñ§Þ§Ü§Ñ§ç §Õ§Ñ§ß§ß§à§Û §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ù§Ñ§Ü§Ý§ð§é§Ñ§ð§ä §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ §à §Ó§í§á§Ý§Ñ§ä§Ö §ã§å§Þ§Þ§í §ß§Ñ§Ý§à§Ô§à§Ó, §Þ§Ö§ß§î§ê§Ö§Û §á§à§Ý§ß§à§Û §ã§å§Þ§Þ§í §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2025-17, 13 §Þ§Ñ§â§ä§Ñ 2025 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ø§Ö§Ý§Ñ§ð§ë§Ú§Ö §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à §á§à§Õ§Ñ§ä§î §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §Þ§à§Ô§å§ä §Ó§à§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î§ã§ñ §ß§Ö§ã§Ü§à§Ý§î§Ü§Ú§Þ§Ú §Ó§Ñ§â§Ú§Ñ§ß§ä§Ñ§Þ§Ú, §Ü§à§ä§à§â§í§Ö §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§ð§ä §à§ß§Ý§Ñ§Û§ß §á§à§Õ§Ô§à§ä§à§Ó§Ü§å §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §á§à§Õ§Ñ§é§å §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §Ó§Ú§Õ§Ö §Ú §á§â§ñ§Þ§à§Ö §Ù§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§Ö §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §ß§Ñ §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§Ú§Û §ã§é§Ö§ä §Ò§Ö§Ù §à§á§Ý§Ñ§ä§í §Ü§à§Þ§Ú§ã§ã§Ú§Ú.

IRS Tax Tip 2024-55, 5 §Ú§ð§ß§ñ 2024 §Ô. ¡ª §±§â§Ú §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 §ç§à§Ò§Ò§Ú §Ú §Ò§Ú§Ù§ß§Ö§ã §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ð§ä§ã§ñ §á§à-§â§Ñ§Ù§ß§à§Þ§å. §¯§Ñ§Ú§Ò§à§Ý§Ö§Ö §Ù§ß§Ñ§é§Ú§ä§Ö§Ý§î§ß§Ñ§ñ §â§Ñ§Ù§ß§Ú§è§Ñ §Þ§Ö§Ø§Õ§å §ï§ä§Ú§Þ§Ú §Õ§Ó§å§Þ§ñ §Ó§Ú§Õ§Ñ§Þ§Ú §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ù§Ñ§Ü§Ý§ð§é§Ñ§Ö§ä§ã§ñ §Ó §ä§à§Þ, §é§ä§à §Ò§Ú§Ù§ß§Ö§ã §ã§å§ë§Ö§ã§ä§Ó§å§Ö§ä §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §á§â§Ú§Ò§í§Ý§Ú, §Ñ §ç§à§Ò§Ò§Ú ¨C §Õ§Ý§ñ §å§Õ§à§Ó§à§Ý§î§ã§ä§Ó§Ú§ñ §Ú§Ý§Ú §â§Ñ§Ù§Ó§Ý§Ö§é§Ö§ß§Ú§ñ.

IRS Tax Tip 2024-59, 20 §Ú§ð§ß§ñ 2024 §Ô. ¡ª §®§Ö§Õ§Ú§Ñ§è§Ú§ñ, §ä§Ñ§Ü§Ø§Ö §Ú§Ù§Ó§Ö§ã§ä§ß§Ñ§ñ §Ü§Ñ§Ü §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§à§Ö §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ã§á§à§â§à§Ó, §Þ§à§Ø§Ö§ä §á§à§Þ§à§é§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à §â§Ñ§Ù§â§Ö§ê§Ú§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ó§à§á§â§à§ã§í §ß§Ñ §â§Ñ§ß§ß§Ö§Û §ã§ä§Ñ§Õ§Ú§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2024¨C61, 26 §Ú§ð§ß§ñ 2024 §Ô. - IRS.gov §ã§à§Õ§Ö§â§Ø§Ú§ä §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð, §Ü§à§ä§à§â§Ñ§ñ §Þ§à§Ø§Ö§ä §Ò§í§ä§î §á§à§Ý§Ö§Ù§ß§Ñ §á§à§ã§ä§â§Ñ§Õ§Ñ§Ó§ê§Ú§Þ §à§ä §ã§ä§Ú§ç§Ú§Û§ß§í§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§Û, §Ó§Ü§Ý§ð§é§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §á§â§à§Õ§Ý§Ö§ß§Ú§Ú §ã§â§à§Ü§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä§Ñ§ç, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã§à §ã§ä§Ú§ç§Ú§Û§ß§í§Þ§Ú §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§Þ§Ú.

IRS Tax Tip 2024-62, 1 §Ú§ð§Ý§ñ 2024 §Ô. ¡ª §¥§à§Þ§à§Ó§Ý§Ñ§Õ§Ö§Ý§î§è§í, §à§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§ð§ë§Ú§Ö §ä§Ñ§Ü§Ú§Ö §å§Ý§å§é§ê§Ö§ß§Ú§ñ, §Ü§Ñ§Ü §Ù§Ñ§Þ§Ö§ß§Ñ §ã§ä§Ñ§â§í§ç §Õ§Ó§Ö§â§Ö§Û §Ú §à§Ü§à§ß, §å§ã§ä§Ñ§ß§à§Ó§Ü§Ñ §ã§à§Ý§ß§Ö§é§ß§í§ç §Ò§Ñ§ä§Ñ§â§Ö§Û §Ú§Ý§Ú §Þ§à§Õ§Ö§â§ß§Ú§Ù§Ñ§è§Ú§ñ §ß§Ñ§Ô§â§Ö§Ó§Ñ§ä§Ö§Ý§ñ §Ô§à§â§ñ§é§Ö§Û §Ó§à§Õ§í, §Þ§à§Ô§å§ä §Ú§Þ§Ö§ä§î §á§â§Ñ§Ó§à §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ù§Ñ§é§Ö§ä§í §Ù§Ñ §ï§ß§Ö§â§Ô§à§ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§ã§ä§î §Ø§Ú§Ý§î§ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2024-91, 3 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2024 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã§Ý§Ö§Õ§å§Ö§ä §à§ã§ä§Ö§â§Ö§Ô§Ñ§ä§î§ã§ñ §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ §ã §á§à§Õ§Ñ§â§à§é§ß§í§Þ§Ú §Ü§Ñ§â§ä§Ñ§Þ§Ú, §à§ã§à§Ò§Ö§ß§ß§à §Ó §ã§Ö§Ù§à§ß §á§â§Ñ§Ù§Õ§ß§Ú§Ü§à§Ó. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ß§Ú§Ü§à§Ô§Õ§Ñ §ß§Ö §Ù§Ñ§á§â§Ñ§ê§Ú§Ó§Ñ§Ö§ä §Ú §ß§Ö §á§â§Ú§ß§Ú§Þ§Ñ§Ö§ä §á§à§Õ§Ñ§â§à§é§ß§í§Ö §Ü§Ñ§â§ä§í §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §à§á§Ý§Ñ§ä§í §á§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§ñ§Þ.