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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-83, 31 §Þ§Ñ§ñ 2022 §Ô. ¡ª §±§â§Ö§Ø§Õ§Ö §é§Ö§Þ IRS §á§â§Ú§Þ§Ö§ä §â§Ö§ê§Ö§ß§Ú§Ö §à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §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, §¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ö §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§à §á§à §Ý§Ú§Ü§Ó§Ú§Õ§Ñ§è§Ú§Ú §á§à§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Û §é§â§Ö§Ù§Ó§í§é§Ñ§Û§ß§í§ç §ã§Ú§ä§å§Ñ§è§Ú§Û §Õ§à§Ý§Ø§ß§à §Ú§Ù§Õ§Ñ§ä§î §á§à§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ö §à §ã§ä§Ú§ç§Ú§Û§ß§à§Þ §Ò§Ö§Õ§ã§ä§Ó§Ú§Ú. §¬§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, IRS §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ý§î§Ô§à§ä§í §Ó §ã§Ý§å§é§Ñ§Ö §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ §Ó§à §Ó§ã§Ö§ç §â§Ñ§Û§à§ß§Ñ§ç, §å§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §Ó §à§Ò§ì§ñ§Ó§Ý§Ö§ß§Ú§Ú §à §ã§ä§Ú§ç§Ú§Û§ß§à§Þ §Ò§Ö§Õ§ã§ä§Ó§Ú§Ú, §Ó §ä§à§Þ §ã§Ý§å§é§Ñ§Ö, §Ö§ã§Ý§Ú FEMA §à§á§â§Ö§Õ§Ö§Ý§Ú§ä §ç§à§ä§ñ §Ò§í §à§Õ§Ú§ß §â§Ñ§Û§à§ß, §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Û §Ü§â§Ú§ä§Ö§â§Ú§ñ§Þ §á§â§à§Ô§â§Ñ§Þ§Þ§í §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Û §á§à§Þ§à§ë§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-70, 5 §Þ§Ñ§ñ 2022 §Ô§à§Õ§Ñ ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §ä§â§å§Õ§à§å§ã§ä§â§à§Û§ã§ä§Ó§Ñ - §ï§ä§à §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§í§Û §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ§Þ §á§â§Ú §á§â§Ú§Ö§Þ§Ö §ß§Ñ §â§Ñ§Ò§à§ä§å §Ý§Ú§è §Ú§Ù §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§ç §è§Ö§Ý§Ö§Ó§í§ç §Ô§â§å§á§á, §Ü§à§ä§à§â§í§Ö §á§à§ã§ä§à§ñ§ß§ß§à §ã§ä§Ñ§Ý§Ü§Ú§Ó§Ñ§ð§ä§ã§ñ §ã§à §Ù§ß§Ñ§é§Ú§ä§Ö§Ý§î§ß§í§Þ§Ú §á§â§Ö§á§ñ§ä§ã§ä§Ó§Ú§ñ§Þ§Ú §Ó §ä§â§å§Õ§à§å§ã§ä§â§à§Û§ã§ä§Ó§Ö.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-22, 9 §Þ§Ñ§ñ 2022 §Ô§à§Õ§Ñ ¡ª §®§Ñ§Ý§í§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ §Ú§Ô§â§Ñ§ð§ä §Ü§Ý§ð§é§Ö§Ó§å§ð §â§à§Ý§î §Ó §ï§Ü§à§ß§à§Þ§Ú§Ü§Ö §ã§ä§â§Ñ§ß§í. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §Þ§ß§à§Ø§Ö§ã§ä§Ó§à §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä§à§Ó §Ú §â§Ö§ã§å§â§ã§à§Ó, §Ü§à§ä§à§â§í§Ö §á§à§Ù§Ó§à§Ý§ñ§ð§ä §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§Ñ§Þ §Þ§Ñ§Ý§à§Ô§à §Ò§Ú§Ù§ß§Ö§ã§Ñ §Ú §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Þ §á§â§Ö§Õ§á§â§Ú§ß§Ú§Þ§Ñ§ä§Ö§Ý§ñ§Þ §à§á§â§Ö§Õ§Ö§Ý§ñ§ä§î §Ú §Ó§í§á§à§Ý§ß§ñ§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-116, 28 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. ¡ª §¯§Ú§Ü§à§Ô§Õ§Ñ §ß§Ö §â§Ñ§ß§à §ß§Ñ§é§Ú§ß§Ñ§ä§î §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§Ö §Ó§í§ç§à§Õ§Ñ §ß§Ñ §á§Ö§ß§ã§Ú§ð. §ª§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Ö §á§Ö§ß§ã§Ú§à§ß§ß§í§Ö §ã§é§Ö§ä§Ñ §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Ý§ð§Õ§ñ§Þ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§â§Ö§Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Õ§Ý§ñ §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §à§Ò§Ö§ã§á§Ö§é§Ú§ä§î §æ§Ú§ß§Ñ§ß§ã§à§Ó§å§ð §Ù§Ñ§ë§Ú§ë§Ö§ß§ß§à§ã§ä§î §á§â§Ú §Ó§í§ç§à§Õ§Ö §ß§Ñ §á§Ö§ß§ã§Ú§ð. §¿§ä§Ú §ã§é§Ö§ä§Ñ §Þ§à§Ô§å§ä §ß§Ñ§ç§à§Õ§Ú§ä§î§ã§ñ §Ó §Ò§Ñ§ß§Ü§Ö §Ú§Ý§Ú §Õ§â§å§Ô§à§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Þ §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Ú, §Ü§à§Þ§á§Ñ§ß§Ú§Ú §á§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ð §Ø§Ú§Ù§ß§Ú, §á§Ñ§Ö§Ó§à§Þ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§à§Þ §æ§à§ß§Õ§Ö §Ú§Ý§Ú §ã §á§â§Ú§Ó§Ý§Ö§é§Ö§ß§Ú§Ö§Þ §Ò§Ú§â§Ø§Ö§Ó§à§Ô§à §Ò§â§à§Ü§Ö§â§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§ñ §©§Ñ§Ü§à§ß§Ñ §à §Õ§à§ã§ä§å§á§ß§à§Þ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Þ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ú (ACA), §Ü§Ñ§ã§Ñ§ð§ë§Ú§Ö§ã§ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Û

§£ §á§à§ã§Ý§Ö§Õ§ß§Ú§Ö §Ô§à§Õ§í §å§é§Ñ§ã§ä§Ú§Ý§Ú§ã§î §ã§Ý§å§é§Ñ§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Þ§Ñ§ç§Ú§ß§Ñ§è§Ú§Û §Ú §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ.

§³§Ý§å§Ø§Ò§Ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó (TAS) - §ï§ä§à §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§Ñ§ñ §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ §Ó§ß§å§ä§â§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡, §Ü§à§ä§à§â§Ñ§ñ §á§à§Þ§à§Ô§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ú §Ù§Ñ§ë§Ú§ë§Ñ§Ö§ä §Ú§ç §á§â§Ñ§Ó§Ñ.

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.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS2023-28, 6 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §µ §Ü§Ñ§Ø§Õ§à§Ô§à, §Ü§à§Þ§å §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §à§á§Ý§Ñ§ä§Ú§ä§î §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§é§Ö§ä, §Ö§ã§ä§î §ß§Ö§ã§Ü§à§Ý§î§Ü§à §ã§á§à§ã§à§Ò§à§Ó §Ò§í§ã§ä§â§à §Ú §Ò§Ö§Ù§à§á§Ñ§ã§ß§à §à§ä§á§â§Ñ§Ó§Ú§ä§î §á§Ý§Ñ§ä§Ö§Ø §Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡. §©§ß§Ñ§ß§Ú§Ö §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ö§Û §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §á§Ý§Ñ§ä§Ö§Ø§Ö§Û §á§à§Þ§à§Ô§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó§í§á§à§Ý§ß§ñ§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ.

IR-2023-168, 13 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §ã§Ö§Ô§à§Õ§ß§ñ §à§Ò§ì§ñ§Ó§Ú§Ý§à §à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §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, §á§à§ã§ä§â§Ñ§Õ§Ñ§Ó§ê§Ú§Þ §à§ä §å§â§Ñ§Ô§Ñ§ß§Ñ ?§ª§Õ§Ñ§Ý§Ú§ñ? §Ó 28 §Ú§Ù 159 §à§Ü§â§å§Ô§à§Ó §ê§ä§Ñ§ä§Ñ §¥§Ø§à§â§Õ§Ø§Ú§ñ. §´§Ö§á§Ö§â§î §å §ï§ä§Ú§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ö§ã§ä§î §Ó§â§Ö§Þ§ñ §Õ§à 15 §æ§Ö§Ó§â§Ñ§Ý§ñ 2024 §Ô§à§Õ§Ñ, §é§ä§à§Ò§í §á§à§Õ§Ñ§ä§î §â§Ñ§Ù§Ý§Ú§é§ß§í§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Õ§Ý§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§ç §Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§ç §Ý§Ú§è §Ú §á§â§à§Ú§Ù§Ó§Ö§ã§ä§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§Ý§Ñ§ä§Ö§Ø§Ú.