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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 2022-75, 16 §Þ§Ñ§ñ 2022 §Ô. ¡ª §¯§Ñ§ã§ä§å§á§Ý§Ö§ß§Ú§Ö §Ý§Ö§ä§Ñ §ä§Ñ§Ü§Ø§Ö §à§Ù§ß§Ñ§é§Ñ§Ö§ä §ß§Ñ§é§Ñ§Ý§à §ã§Ö§Ù§à§ß§Ñ §å§â§Ñ§Ô§Ñ§ß§à§Ó. §°§Õ§ß§Ú§Þ §Ú§Ù §ã§á§à§ã§à§Ò§à§Ó §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ü §ã§ä§Ú§ç§Ú§Û§ß§í§Þ §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§Þ §Ý§ð§Ò§à§Ô§à §ä§Ú§á§Ñ §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ù§ß§Ñ§ß§Ú§Ö §ä§à§Ô§à, §é§ä§à §Õ§Ö§Ý§Ñ§ä§î §ã §Ó§Ñ§Ø§ß§í§Þ§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§Þ§Ú §Ú §Ò§å§Þ§Ñ§Ô§Ñ§Þ§Ú, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §Ò§í§ä§î §å§ä§Ö§â§ñ§ß§í §á§à§ã§Ý§Ö §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-76, 17 §Þ§Ñ§ñ 2022 §Ô. ¡ª §³§Ö§Û§é§Ñ§ã, §Ü§à§Ô§Õ§Ñ §ã§â§à§Ü §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ó §Ñ§á§â§Ö§Ý§Ö §å§Ø§Ö §á§â§à§ê§Ö§Ý, §Ò§à§Ý§î§ê§Ú§ß§ã§ä§Ó§à §Ý§ð§Õ§Ö§Û §Ò§à§Ý§î§ê§Ö §Ó§â§Ö§Þ§Ö§ß§Ú §å§Õ§Ö§Ý§ñ§ð§ä §Þ§í§ã§Ý§ñ§Þ §à §Ý§Ö§ä§ß§Ö§Þ §à§ä§Õ§í§ç§Ö, §é§Ö§Þ §à §ß§Ñ§Ý§à§Ô§Ñ§ç. §°§Õ§ß§Ñ§Ü§à §Ý§Ö§ä§à - §à§ä§Ý§Ú§é§ß§à§Ö §Ó§â§Ö§Þ§ñ §Õ§Ý§ñ §á§Ö§â§Ö§ã§Þ§à§ä§â§Ñ §å§Õ§Ö§â§Ø§Ñ§ß§Ú§Û §Ú §Ó§í§ñ§ã§ß§Ö§ß§Ú§ñ, §ß§Ö §á§à§Ó§Ý§Ú§ñ§ð§ä §Ý§Ú §Ý§Ö§ä§ß§Ú§Ö §á§Ý§Ñ§ß§í §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §ã§Ý§Ö§Õ§å§ð§ë§Ö§Ô§à §Ô§à§Õ§Ñ. §¯§Ú§Ø§Ö §á§â§Ú§Ó§Ö§Õ§Ö§ß§í §ß§Ö§Ü§à§ä§à§â§í§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §ã§Ú§ä§å§Ñ§è§Ú§Ú §Ó §Ý§Ö§ä§ß§Ú§Û §á§Ö§â§Ú§à§Õ §Ú §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú, §Ü§à§ä§à§â§í§Ö §á§à§Þ§à§Ô§å§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §á§à§ß§ñ§ä§î, §á§â§Ú§Þ§Ö§ß§Ú§Þ§í §Ý§Ú §à§ß§Ú §Ü §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §ã§Ú§ä§å§Ñ§è§Ú§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-77, 18 §Þ§Ñ§ñ 2022 §Ô. ¡ª §­§Ö§ä§ß§Ú§Û §ã§Ó§Ñ§Õ§Ö§Ò§ß§í§Û §ã§Ö§Ù§à§ß §ã§ä§â§Ö§Þ§Ú§ä§Ö§Ý§î§ß§à §á§â§Ú§Ò§Ý§Ú§Ø§Ñ§Ö§ä§ã§ñ. §±§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§Ö §ã§Ó§Ñ§Õ§î§Ò§í §é§Ñ§ã§ä§à §Ò§í§Ó§Ñ§Ö§ä §ß§Ö§á§à§ã§Ú§Ý§î§ß§à§Û §Ù§Ñ§Õ§Ñ§é§Ö§Û, §ß§à §Ó§í§ñ§ã§ß§Ö§ß§Ú§Ö §ä§à§Ô§à, §Ü§Ñ§Ü §Ò§â§Ñ§Ü §á§à§Ó§Ý§Ú§ñ§Ö§ä §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §ã§Ú§ä§å§Ñ§è§Ú§ð §á§Ñ§â§í, §ß§Ö§à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ß§à. §£§à§ä §ß§Ö§ã§Ü§à§Ý§î§Ü§à §Ó§Ö§ë§Ö§Û, §à §Ü§à§ä§à§â§í§ç §ã§Ý§Ö§Õ§å§Ö§ä §á§à§Õ§å§Þ§Ñ§ä§î §á§Ñ§â§Ñ§Þ, §Ô§à§ä§à§Ó§ñ§ë§Ú§Þ§ã§ñ §Ü §Ù§ß§Ñ§Þ§Ö§ß§Ñ§ä§Ö§Ý§î§ß§à§Þ§å §Õ§ß§ð.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-33, 2 §Þ§Ñ§â§ä§Ñ 2022 §Ô§à§Õ§Ñ ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ü§à§ä§à§â§í§Ö §á§Ý§Ñ§ä§ñ§ä §Ü§à§Þ§å-§ä§à §Ù§Ñ §å§ç§à§Õ §Ù§Ñ §Õ§Ö§ä§î§Þ§Ú §Ú§Ý§Ú §Õ§â§å§Ô§Ú§Þ §é§Ý§Ö§ß§à§Þ §ã§Ö§Þ§î§Ú, §á§à§Ü§Ñ §à§ß§Ú §â§Ñ§Ò§à§ä§Ñ§ð§ä, §Þ§à§Ô§å§ä §á§â§Ö§ä§Ö§ß§Õ§à§Ó§Ñ§ä§î §ß§Ñ §Ù§Ñ§é§Ö§ä §á§à §å§ç§à§Õ§å §Ù§Ñ §Õ§Ö§ä§î§Þ§Ú §Ú §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ñ§Þ§Ú §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §Ú§ç §Õ§à§ç§à§Õ§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §à§ä §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2022-128, 22 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §à§ä §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2022-128, 22 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. - §¹§ä§à§Ò§í §á§â§Ñ§Ó§Ú§Ý§î§ß§à §à§ä§Ü§â§í§ä§î §ã§Ó§à§× §Õ§Ö§Ý§à, §ß§Ñ§é§Ú§ß§Ñ§ð§ë§Ú§Ö §á§â§Ö§Õ§á§â§Ú§ß§Ú§Þ§Ñ§ä§Ö§Ý§Ú §Õ§à§Ý§Ø§ß§í §Ù§ß§Ñ§ä§î §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç §Õ§Ý§ñ §Ò§Ú§Ù§ß§Ö§ã§Ñ. §¿§ä§à §Þ§à§Ø§Ö§ä §á§å§Ô§Ñ§ä§î, §ß§à §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§í §Ú§ã§ä§à§é§ß§Ú§Ü§Ú, §Ü§à§ä§à§â§í§Ö §á§à§Þ§à§Ô§å§ä §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§Ñ§Þ §ß§à§Ó§í§ç §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú COVID 2022-131, 25 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. ¡ª §´§Ö§Þ, §Ü§ä§à §Ù§Ñ§á§â§Ñ§ê§Ú§Ó§Ñ§Ý §Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ú §³§º§¡ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §ã§â§à§Ü§Ñ §á§à§Õ§Ñ§é§Ú, §Þ§à§Ø§Ö§ä §Ü§Ñ§Ù§Ñ§ä§î§ã§ñ, §é§ä§à §Õ§à 17 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô§à§Õ§Ñ §Ö§ë§× §Þ§ß§à§Ô§à §Ó§â§Ö§Þ§Ö§ß§Ú, §à§Õ§ß§Ñ§Ü§à §à§ß§à §á§â§à§Ý§Ö§ä§Ú§ä §Ò§í§ã§ä§â§à. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §ß§Ö §á§à§Õ§Ñ§Ó§ê§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð - §Ó §ä§à§Þ §é§Ú§ã§Ý§Ö §ä§Ö, §Ü§ä§à §ß§Ö §Ù§Ñ§á§â§Ñ§ê§Ú§Ó§Ñ§Ý §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §ã§â§à§Ü§Ñ §á§à§Õ§Ñ§é§Ú, §Õ§à§Ý§Ø§ß§í §á§à§Õ§Ñ§ä§î §á§à§Ý§ß§å§ð §Ú §ä§à§é§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ü§Ñ§Ü §Þ§à§Ø§ß§à §â§Ñ§ß§î§ê§Ö.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú COVID 2022-08, 13 §ñ§ß§Ó§Ñ§â§ñ 2022 §Ô ¡ª §±§à§ã§Ü§à§Ý§î§Ü§å §ã§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 §ß§Ö §Ù§Ñ §Ô§à§â§Ñ§Þ§Ú, §Õ§Ý§ñ §ä§Ö§ç, §Ü§ä§à §à§Ò§í§é§ß§à §ß§Ö §á§à§Õ§Ñ§Ö§ä §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §ã§Ö§Û§é§Ñ§ã §ã§Ñ§Þ§à§Ö §Ó§â§Ö§Þ§ñ §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ä§î §á§â§Ö§Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §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 §Ù§Ñ 2021 §Ô§à§Õ. §±§à§Õ§Ñ§Ó §Õ§à§Ü§å§Þ§Ö§ß§ä§í, §à§ß§Ú §Þ§à§Ô§å§ä §á§â§Ö§ä§Ö§ß§Õ§à§Ó§Ñ§ä§î §ß§Ñ §Ó§à§Ù§Ó§â§Ñ§ë§Ñ§Ö§Þ§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ú§Ý§Ú §á§à§Ý§å§é§Ú§ä§î §Ó§à§Ù§Ó§â§Ñ§ä §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú Tip 2022-09, 18 §ñ§ß§Ó§Ñ§â§ñ 2022 §Ô§à§Õ§Ñ - §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ü§à§ä§à§â§í§Ö §å§ã§í§ß§à§Ó§Ú§Ý§Ú §â§Ö§Ò§Ö§ß§Ü§Ñ §Ú§Ý§Ú §ß§Ñ§é§Ñ§Ý§Ú §á§â§à§è§Ö§ã§ã §å§ã§í§ß§à§Ó§Ý§Ö§ß§Ú§ñ §Ó 2021 §Ô§à§Õ§å, §Þ§à§Ô§å§ä §á§â§Ö§ä§Ö§ß§Õ§à§Ó§Ñ§ä§î §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ù§Ñ§é§Ö§ä§Ñ §ß§Ñ §å§ã§í§ß§à§Ó§Ý§Ö§ß§Ú§Ö/§å§Õ§à§é§Ö§â§Ö§ß§Ú§Ö. §¿§ä§à§ä §Ù§Ñ§é§Ö§ä §Þ§à§Ø§Ö§ä §Ò§í§ä§î §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß §Õ§Ý§ñ §Þ§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§à§Ô§à, §Ó§ß§å§ä§â§Ö§ß§ß§Ö§Ô§à §é§Ñ§ã§ä§ß§à§Ô§à §Ú §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§à§Ô§à §å§ã§í§ß§à§Ó§Ý§Ö§ß§Ú§ñ/§å§Õ§à§é§Ö§â§Ö§ß§Ú§ñ.

6 §³§Ö§ß§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §®§ß§à§Ô§Ú§Ö §Ü§à§Þ§á§Ñ§ß§Ú§Ú §Ó§ã§Ö §Ö§ë§Ö §Ú§ã§á§í§ä§í§Ó§Ñ§ð§ä §ä§â§å§Õ§ß§à§ã§ä§Ú §Ó§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Ö §á§Ñ§ß§Õ§Ö§Þ§Ú§Ú §Ü§à§â§à§ß§Ñ§Ó§Ú§â§å§ã§Ñ. §ª§Þ§Ö§ß§ß§à §á§à§ï§ä§à§Þ§å IRS §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ê§ä§â§Ñ§æ§à§Ó §Ò§Ñ§ß§Ü§Ñ§Þ, §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ§Þ §Ú §Ü§à§Þ§á§Ñ§ß§Ú§ñ§Þ, §Ü§à§ä§à§â§í§Ö §à§Ò§ñ§Ù§Ñ§ß§í §á§à§Õ§Ñ§Ó§Ñ§ä§î §â§Ñ§Ù§Ý§Ú§é§ß§í§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü §æ§à§â§Þ§í §ã§Ö§â§Ú§Ú 1099.

§¯§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§¡ 2022-133, 30 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. - §¢§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§à - §á§à§ã§Ý§Ö§Õ§ß§Ú§Û §ã§á§à§ã§à§Ò §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú§Ù§Ò§Ñ§Ó§Ú§ä§î§ã§ñ §à§ä §Õ§à§Ý§Ô§à§Ó. §£ §ã§Ý§å§é§Ñ§Ö §ã §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ý§Ú§è§Ñ§Þ§Ú §ß§Ñ§Ú§Ò§à§Ý§Ö§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§×§ß§ß§í§Þ §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ò§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§à §á§à §¤§Ý§Ñ§Ó§Ö 13 (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û). §³§à§Ô§Ý§Ñ§ã§ß§à §Õ§Ñ§ß§ß§à§Þ§å §â§Ñ§Ù§Õ§Ö§Ý§å §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §à §Ò§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§Ö, §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Ö §Ý§Ú§è§Ñ §Ú §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§í §ß§Ö§Ò§à§Ý§î§ê§Ú§ç §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û, §Ú§ã§á§í§ä§í§Ó§Ñ§ð§ë§Ú§Ö §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Ö §ä§â§å§Õ§ß§à§ã§ä§Ú, §Þ§à§Ô§å§ä §Ó§í§á§Ý§Ñ§ä§Ú§ä§î §Õ§à§Ý§Ô§Ú §Ü§â§Ö§Õ§Ú§ä§à§â§Ñ§Þ.