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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§¡ (IRS) 2023-99, 8 §Ñ§Ó§Ô§å§ã§ä§Ñ 2023 §Ô. ¡ª §®§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ó§ã§Ö§Ô§Õ§Ñ §Ú§ë§å§ä §ß§à§Ó§í§Ö §ã§á§à§ã§à§Ò§í §à§Ò§Þ§Ñ§ß§å§ä§î §ß§Ú§é§Ö§Ô§à §ß§Ö §á§à§Õ§à§Ù§â§Ö§Ó§Ñ§ð§ë§Ú§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §®§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ó§í§Õ§Ñ§ð§ä §ã§Ö§Ò§ñ §Ù§Ñ IRS §á§à §ä§Ö§Ý§Ö§æ§à§ß§å §Ú§Ý§Ú §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Û §á§à§é§ä§Ö, §Ý§Ú§é§ß§à, §á§à §á§à§é§ä§Ö §Ú§Ý§Ú §Ó §ã§Ý§å§Ø§Ò§Ö §Õ§à§ã§ä§Ñ§Ó§Ü§Ú - §Ú §ã§ä§à§ñ§ä §Ý§ð§Õ§ñ§Þ §Ú§ç §Ó§â§Ö§Þ§Ö§ß§Ú §Ú §Õ§Ö§ß§Ö§Ô. §³§à§ç§â§Ñ§ß§ñ§ñ §Ò§Õ§Ú§ä§Ö§Ý§î§ß§à§ã§ä§î §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §ã§ç§Ö§Þ §Ú §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ, §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §Ù§Ñ§ë§Ú§ä§Ú§ä§î §ã§Ö§Ò§ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-101,15 §Ñ§Ó§Ô§å§ã§ä§Ñ 2023 §Ô. ¡ª §±§à §Ù§Ñ§Ü§à§ß§å §Ó§ã§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 §ß§Ñ §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§Ö §å§â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§à§á§â§à§ã§à§Ó. §¯§Ñ§á§â§Ú§Þ§Ö§â, §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 §Ù§ß§Ñ§ä§î, §Ü§à§Ô§Õ§Ñ IRS §Ù§Ñ§Ó§Ö§â§ê§Ú§Ý§à §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §á§â§à§Ó§Ö§â§Ü§å. §¿§ä§à §à§Õ§ß§à §Ú§Ù §Õ§Ö§ã§ñ§ä§Ú §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó, §Ú§Ù§Ó§Ö§ã§ä§ß§í§ç §á§à§Õ §à§Ò§ë§Ú§Þ §ß§Ñ§Ù§Ó§Ñ§ß§Ú§Ö§Þ ?§¢§Ú§Ý§Ý§î §à §á§â§Ñ§Ó§Ñ§ç §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 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 2023-81, 14 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §®§ß§à§Ô§Ú§Ö §Ý§ð§Õ§Ú §á§Ö§â§Ö§Ö§Ù§Ø§Ñ§ð§ä §Ý§Ö§ä§à§Þ. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §á§â§à§Õ§Ñ§ð§ë§Ú§Ö §ã§Ó§à§Ö §Ø§Ú§Ý§î§Ö, §Þ§à§Ô§å§ä §á§â§Ö§ä§Ö§ß§Õ§à§Ó§Ñ§ä§î §ß§Ñ §Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§Ö §Ó§ã§Ö§Û §Ú§Ý§Ú §é§Ñ§ã§ä§Ú §á§â§Ú§Ò§í§Ý§Ú §à§ä §á§â§à§Õ§Ñ§Ø§Ú §Ø§Ú§Ý§î§ñ §Ú§Ù §ã§Ó§à§Ö§Ô§à §Õ§à§ç§à§Õ§Ñ §á§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.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-82, 15 §Ú§ð§ß§ñ 2023 §Ô. ¡ª §¯§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §ä§à§Ô§à, §á§à§ã§ä§å§á§Ñ§Ö§ä §Ý§Ú §é§Ö§Ý§à§Ó§Ö§Ü §ß§Ñ §â§Ñ§Ò§à§ä§å §Ó§á§Ö§â§Ó§í§Ö §Ú§Ý§Ú §Þ§Ö§ß§ñ§Ö§ä §Þ§Ö§ã§ä§à §â§Ñ§Ò§à§ä§í, §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó §Õ§Ý§ñ §ß§à§Ó§à§Ô§à §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ñ §Þ§à§Ø§Ö§ä §à§Ü§Ñ§Ù§Ñ§ä§î§ã§ñ §ã§Ý§Ú§ê§Ü§à§Þ §ã§Ý§à§Ø§ß§à§Û §Ù§Ñ§Õ§Ñ§é§Ö§Û. §°§Õ§ß§à§Û §Ú§Ù §æ§à§â§Þ, §Ü§à§ä§à§â§å§ð §Õ§à§Ý§Ø§ß§í §Ù§Ñ§á§à§Ý§ß§ñ§ä§î §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ú, §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §¶§à§â§Þ§Ñ W-4, ?§³§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à §à§Ò §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ§ç §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ?. §£ §ï§ä§à§Û §æ§à§â§Þ§Ö §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§î §å§Ü§Ñ§Ù§í§Ó§Ñ§Ö§ä, §ã§Ü§à§Ý§î§Ü§à §Õ§Ö§ß§Ö§Ô §à§ß §Õ§à§Ý§Ø§Ö§ß §å§Õ§Ö§â§Ø§Ñ§ä§î §Ú§Ù §Ù§Ñ§â§á§Ý§Ñ§ä§í §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ §Õ§Ý§ñ §å§á§Ý§Ñ§ä§í §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §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 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.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-86, 28 §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 §á§à§Õ§Ñ§Ý §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §ï§ä§à §ß§Ö §Ù§ß§Ñ§é§Ú§ä, §é§ä§à §à§ß §Õ§à§Ý§Ø§Ö§ß §Ù§Ñ§Ò§í§ä§î §à §ß§Ñ§Ý§à§Ô§Ñ§ç §Õ§à §ã§Ý§Ö§Õ§å§ð§ë§Ö§Ô§à §Ô§à§Õ§Ñ. §´§à, §é§ä§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Õ§Ö§Ý§Ñ§Ö§ä §ã§Ö§Û§é§Ñ§ã, §Þ§à§Ø§Ö§ä §á§à§Ó§Ý§Ú§ñ§ä§î §ß§Ñ §â§Ñ§Ù§Þ§Ö§â §Ö§Ô§à §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú §á§à §ß§Ñ§Ý§à§Ô§å §Ú§Ý§Ú §ß§Ñ §â§Ñ§Ù§Þ§Ö§â §Ó§à§Ù§Þ§Ö§ë§Ö§ß§Ú§ñ, §Ü§à§ä§à§â§à§Ö §à§ß §Þ§à§Ø§Ö§ä §á§à§Ý§å§é§Ú§ä§î §Ó §ã§Ý§Ö§Õ§å§ð§ë§Ö§Þ §Ô§à§Õ§å.?

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-111, 18 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. - §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §å§á§à§Ý§ß§à§Þ§à§é§Ú§ä§î §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §ä§â§Ö§ä§î§Ö§Û §ã§ä§à§â§à§ß§í §â§Ñ§Ò§à§ä§Ñ§ä§î §ã IRS §à§ä §Ú§ç §Ú§Þ§Ö§ß§Ú. §ª§ß§à§Ô§Õ§Ñ §ï§ä§à §Ü§ä§à-§ä§à §Ú§Ù §é§Ý§Ö§ß§à§Ó §ã§Ö§Þ§î§Ú §Ú§Ý§Ú §Õ§â§å§Ù§Ö§Û, §Ñ §Ú§ß§à§Ô§Õ§Ñ - §ß§Ñ§ß§ñ§ä§í§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä. §²§Ñ§Ù§Ý§Ú§é§ß§í§Ö §ä§Ú§á§í §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §ß§å§Ø§Õ§Ñ§ð§ä§ã§ñ §Ó §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §Ó§Ú§Õ§Ñ§ç §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Û, §á§â§Ö§Ø§Õ§Ö §é§Ö§Þ §à§ß§Ú §ã§Þ§à§Ô§å§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ú§ß§ä§Ö§â§Ö§ã§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ó IRS.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-112, 19 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. - §ª§Þ§Ú§ä§Ñ§è§Ú§ñ §Þ§à§Ø§Ö§ä §Ò§í§ä§î §ã§Ñ§Þ§à§Û §Ú§ã§Ü§â§Ö§ß§ß§Ö§Û §æ§à§â§Þ§à§Û §Ý§Ö§ã§ä§Ú, §ß§à §Ü§à§Ô§Õ§Ñ §Þ§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ó§í§Õ§Ñ§ð§ä §ã§Ö§Ò§ñ §Ù§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §ã§Ý§å§Ø§Ò§å, §ï§ä§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä §á§à§ñ§Ó§Ý§Ö§ß§Ú§Ö §á§â§à§Ò§Ý§Ö§Þ §å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §±§à§ç§Ú§ä§Ú§ä§Ö§Ý§Ú §á§Ö§â§ã§à§ß§Ñ§Ý§î§ß§í§ç §Õ§Ñ§ß§ß§í§ç §Þ§à§Ô§å§ä §ã§Ó§ñ§Ù§Ñ§ä§î§ã§ñ §ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú §ã §á§à§Þ§à§ë§î§ð §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§Ü§Ú§ç §Ù§Ó§à§ß§Ü§à§Ó, §ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§ç §á§Ú§ã§Ö§Þ, §ä§Ö§Ü§ã§ä§à§Ó§í§ç §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Ú§Ý§Ú §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Ó §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ö§ä§ñ§ç, §Ó§í§Õ§Ñ§Ó§Ñ§ñ §ã§Ö§Ò§ñ §Ù§Ñ §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó IRS. §¯§Ú§Ø§Ö §á§â§Ú§Ó§Ö§Õ§Ö§ß§í §ã§à§Ó§Ö§ä§í, §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 §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î, §Ü§à§Ô§Õ§Ñ §ã §ß§Ú§Þ§Ú §ã§Ó§ñ§Ù§í§Ó§Ñ§Ö§ä§ã§ñ IRS.

§¯§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.