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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §Ó §ã§Ó§ñ§Ù§Ú §ã §á§Ñ§ß§Õ§Ö§Þ§Ú§Ö§Û COVID 2022-167, 1 §ß§à§ñ§Ò§â§ñ 2022 §Ô. - §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ú§Þ §Ó §â§Ñ§Û§à§ß§Ñ§ç, §ß§Ñ §Ü§à§ä§à§â§í§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§ñ§Ö§ä§ã§ñ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §ß§Ö§Ü§à§ä§à§â§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §à §ã§ä§Ú§ç§Ú§Û§ß§í§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§ç §¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ §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 (FEMA), §å§Ó§Ö§Ý§Ú§é§Ö§ß §ã§â§à§Ü §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §ã §ä§Ö§Þ §é§ä§à§Ò§í §á§à§Ý§å§é§Ú§ä§î §á§â§Ñ§Ó§à §ß§Ñ §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ê§ä§â§Ñ§æ§à§Ó §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §µ§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö§Þ 2022-36 (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ù§Ñ 2019 §Ú 2020 §Ô§à§Õ§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§¡ 2022-154, 6 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§à§ã§ä§î §à§Ù§ß§Ñ§é§Ñ§Ö§ä, §é§ä§à §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§Ñ §Õ§Ý§ñ §Ó§ã§Ö§ç §Ô§â§Ñ§Ø§Õ§Ñ§ß. §¿§ä§à §ß§Ö §á§â§à§ã§ä§à §Ü§à§ß§è§Ö§á§è§Ú§ñ - §ï§ä§à §Ù§Ñ§Ü§à§ß. §±§â§Ñ§Ó§à §ß§Ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §ã§Ú§ã§ä§Ö§Þ§å §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §à§Õ§ß§Ú§Þ §Ú§Ù 10 §á§â§Ñ§Ó §Ó §¢§Ú§Ý§Ý§Ö §à §á§â§Ñ§Ó§Ñ§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §Ó §Ü§à§ä§à§â§à§Þ §é§Ö§ä§Ü§à §Ú§Ù§Ý§à§Ø§Ö§ß§í §à§ã§ß§à§Ó§ß§í§Ö §á§â§Ñ§Ó§Ñ §Ü§Ñ§Ø§Õ§à§Ô§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ.

§¯§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.

§¯§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 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.

IR-2022-230, 28 §Õ§Ö§Ü§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§¡ (IRS) §ã§Ö§Ô§à§Õ§ß§ñ §à§Ò§ß§à§Ó§Ú§Ý§à §é§Ñ§ã§ä§à §Ù§Ñ§Õ§Ñ§Ó§Ñ§Ö§Þ§í§Ö §Ó§à§á§â§à§ã§í (FAQ) §à §¶§à§â§Þ§Ö 1099-K, ?§´§â§Ñ§ß§Ù§Ñ§Ü§è§Ú§Ú §á§à§ã§â§Ö§Õ§ã§ä§Ó§à§Þ §á§Ý§Ñ§ä§Ö§Ø§ß§í§ç §Ü§Ñ§â§ä §Ú §ã§ä§à§â§à§ß§ß§Ú§ç §á§Ý§Ñ§ä§Ö§Ø§ß§í§ç §ã§Ú§ã§ä§Ö§Þ?, §Ó §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§à§Þ §Ò§ð§Ý§Ý§Ö§ä§Ö§ß§Ö 2022-41.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-80, 13 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ß§Ö §ã§à§Ô§Ý§Ñ§ã§Ö§ß §ã §â§Ö§ê§Ö§ß§Ú§Ö§Þ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS), §à§ß §Þ§à§Ø§Ö§ä §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §Ù§Ñ§ä§â§Ñ§ä §Ó§â§Ö§Þ§Ö§ß§Ú §Ú §ã§â§Ö§Õ§ã§ä§Ó §ß§Ñ §ã§å§Õ§Ö§Ò§ß§à§Ö §â§Ñ§Ù§Ò§Ú§â§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à, §à§Ò§â§Ñ§ä§Ú§Ó§ê§Ú§ã§î §Ó §¯§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§í§Û §à§ä§Õ§Ö§Ý §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û IRS §ã §á§â§à§ã§î§Ò§à§Û §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ä§î §Ö§Ô§à §Õ§Ö§Ý§à. §¿§ä§à§ä §à§æ§Ú§ã §à§ä§Õ§Ö§Ý§Ö§ß §à§ä §à§ã§ä§Ñ§Ý§î§ß§í§ç §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý§Ö§ß§Ú§Û IRS. §±§â§Ú §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ß§Ú§Ú §Õ§Ö§Ý, §á§à§Õ§Ñ§ß§ß§í§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú, §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ú §à§ä§Õ§Ö§Ý§Ñ §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û §Ó§ã§ä§â§Ö§é§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 §Ó §ß§Ö§æ§à§â§Þ§Ñ§Ý§î§ß§à§Û §à§Ò§ã§ä§Ñ§ß§à§Ó§Ü§Ö §Ú §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ð§ä §Ú§ç §á§à§Ù§Ú§è§Ú§ð §ã§à§Ó§Þ§Ö§ã§ä§ß§à §ã §á§à§Ù§Ú§è§Ú§Ö§Û IRS §Ó §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§à§Û §Ú §ß§Ö§á§â§Ö§Õ§Ó§Ù§ñ§ä§à§Û §Þ§Ñ§ß§Ö§â§Ö.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-85, 27 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §¿§Ü§à§ß§à§Þ§Ú§Ü§Ñ §ã§Ó§à§Ò§à§Õ§ß§à§Ô§à §Ù§Ñ§â§Ñ§Ò§à§ä§Ü§Ñ (§Ô§Ú§Ô-§ï§Ü§à§ß§à§Þ§Ú§Ü§Ñ), §ä§Ñ§Ü§Ø§Ö §ß§Ñ§Ù§í§Ó§Ñ§Ö§Þ§Ñ§ñ §ï§Ü§à§ß§à§Þ§Ú§Ü§à§Û §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ §Ú§Ý§Ú §ï§Ü§à§ß§à§Þ§Ú§Ü§à§Û §Õ§à§ã§ä§å§á§Ñ, - §ï§ä§à §á§à§á§å§Ý§ñ§â§ß§í§Û §ã§á§à§ã§à§Ò §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§ç§à§Õ§Ñ §á§å§ä§Ö§Þ §Ó§í§á§à§Ý§ß§Ö§ß§Ú§ñ §â§Ñ§Ò§à§ä §á§à §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ð, §Ñ §ä§Ñ§Ü§Ø§Ö, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§ñ §ä§à§Ó§Ñ§â§à§Ó §Ú§Ý§Ú §å§ã§Ý§å§Ô. §¬§ä§à-§ä§à §Ú§Þ§Ö§Ö§ä §Ô§Ú§Ô-§â§Ñ§Ò§à§ä§å §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§à§Õ§â§Ñ§Ò§à§ä§Ü§Ú, §Ñ §Õ§Ý§ñ §Ü§à§Ô§à-§ä§à §ï§ä§à §á§à§ã§ä§à§ñ§ß§ß§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ. §¥§à§ç§à§Õ §à§ä §ä§Ñ§Ü§à§Û §â§Ñ§Ò§à§ä§í, §Ü§Ñ§Ü §Ó§à§Ø§Õ§Ö§ß§Ú§Ö §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§ñ §Õ§Ý§ñ §Ù§Ñ§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §á§à§Ö§Ù§Õ§à§Ü, §á§â§à§Õ§Ñ§Ø§Ñ §ä§à§Ó§Ñ§â§à§Ó §é§Ö§â§Ö§Ù §ª§ß§ä§Ö§â§ß§Ö§ä, §ã§Õ§Ñ§é§Ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Ó §Ñ§â§Ö§ß§Õ§å §Ú§Ý§Ú §Õ§â§å§Ô§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ §á§à §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ð, §à§Ò§Ý§Ñ§Ô§Ñ§Ö§ä§ã§ñ §ß§Ñ§Ý§à§Ô§à§Þ §Ú §Õ§à§Ý§Ø§Ö§ß §Ò§í§ä§î §à§ä§â§Ñ§Ø§Ö§ß §Ü§Ñ§Ü §Õ§à§ç§à§Õ §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ.

Independent Contractor Defined