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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 2023-74, 31 §Þ§Ñ§ñ 2023 §Ô. ¡ª §®§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ú§ß§à§Ô§Õ§Ñ §Ú§ã§á§à§Ý§î§Ù§å§ð§ä §å§Ü§â§Ñ§Õ§Ö§ß§ß§í§Ö §ß§à§Þ§Ö§â§Ñ §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §á§à§Õ§Õ§Ö§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ú §á§à§Ý§å§é§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§à§Ù§Ó§â§Ñ§ä§à§Ó. §¥§Ý§ñ §á§â§Ö§Õ§à§ä§Ó§â§Ñ§ë§Ö§ß§Ú§ñ §ï§ä§à§Ô§à IRS §Ú§Ù§å§é§Ñ§Ö§ä §Ü§Ñ§Ø§Õ§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §ß§Ñ §á§â§Ö§Õ§Þ§Ö§ä §ß§Ñ§Ý§Ú§é§Ú§ñ §á§â§Ú§Ù§ß§Ñ§Ü§à§Ó §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-79, 12 §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§Ú §ß§Ö §ã§à§Ô§Ý§Ñ§ã§ß§í §ã §â§Ö§ê§Ö§ß§Ú§Ö§Þ IRS §á§à §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §ã§Ú§ä§å§Ñ§è§Ú§Ú, §à§ß§Ú §Þ§à§Ô§å§ä §á§à§Õ§Ñ§ä§î §á§Ú§ã§î§Þ§Ö§ß§ß§í§Û §Ù§Ñ§á§â§à§ã §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 §Õ§Ý§ñ §á§Ö§â§Ö§ã§Þ§à§ä§â§Ñ §â§Ö§ê§Ö§ß§Ú§ñ. §¸§Ö§Ý§î §à§ä§Õ§Ö§Ý§Ñ §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û - §Ó§ß§Ö§ã§å§Õ§Ö§Ò§ß§à§Ö §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §ã§á§à§â§à§Ó §ß§Ñ §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§à§Û §Ú §Ò§Ö§ã§á§â§Ú§ã§ä§â§Ñ§ã§ä§ß§à§Û §à§ã§ß§à§Ó§Ö, §ã§á§à§ã§à§Ò§ã§ä§Ó§å§ð§ë§Ö§Ö §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à§Þ§å §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ. §£ §è§Ö§Ý§ñ§ç §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ §Ò§Ö§ã§á§â§Ú§ã§ä§â§Ñ§ã§ä§ß§à§ã§ä§Ú §à§ä§Õ§Ö§Ý §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û §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.

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.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-70, 23 §Þ§Ñ§ñ 2023 §Ô. - PIN-§Ü§à§Õ§í §Ù§Ñ§ë§Ú§ä§í §Ý§Ú§é§ß§à§ã§ä§Ú §ß§Ö §á§à§Ù§Ó§à§Ý§ñ§ð§ä §á§à§ç§Ú§ä§Ú§ä§Ö§Ý§ñ§Þ §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç §á§à§Õ§Ñ§Ó§Ñ§ä§î §á§à§Õ§Õ§Ö§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §å§é§Ñ§ã§ä§Ó§å§ð§ë§Ú§Þ §Ó §ï§ä§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§Ö, §á§â§Ú§ã§Ó§Ñ§Ú§Ó§Ñ§Ö§ä§ã§ñ §ê§Ö§ã§ä§Ú§Ù§ß§Ñ§é§ß§í§Û §ß§à§Þ§Ö§â, §Ü§à§ä§à§â§í§Û §à§ß§Ú §Ú§ã§á§à§Ý§î§Ù§å§ð§ä §Õ§Ý§ñ §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§ñ §ã§Ó§à§Ö§Û §Ý§Ú§é§ß§à§ã§ä§Ú §á§â§Ú §á§à§Õ§Ñ§é§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Û §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 2023-69, 17 §Þ§Ñ§ñ 2023 §Ô. ¡ª §­§ð§Õ§Ú §Õ§à§Ý§Ø§ß§í §ã§à§ã§ä§Ñ§Ó§Ú§ä§î §á§Ý§Ñ§ß §Ô§à§ä§à§Ó§ß§à§ã§ä§Ú §Ü §é§â§Ö§Ù§Ó§í§é§Ñ§Û§ß§í§Þ §ã§Ú§ä§å§Ñ§è§Ú§ñ§Þ §Õ§Ý§ñ §ã§Ó§à§Ö§Û §ã§Ö§Þ§î§Ú - §Ú §Ó§Ü§Ý§ð§é§Ú§ä§î §Ó §ß§Ö§Ô§à §Ü§à§á§Ú§Ú §Ø§Ú§Ù§ß§Ö§ß§ß§à §Ó§Ñ§Ø§ß§í§ç §Ù§Ñ§á§Ú§ã§Ö§Û §Ú §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú. §³§à§Ù§Õ§Ñ§Ó §á§Ý§Ñ§ß §Ô§à§ä§à§Ó§ß§à§ã§ä§Ú §Ü §é§â§Ö§Ù§Ó§í§é§Ñ§Û§ß§í§Þ §ã§Ú§ä§å§Ñ§è§Ú§ñ§Þ §Ú §Ö§Ø§Ö§Ô§à§Õ§ß§à §à§Ò§ß§à§Ó§Ý§ñ§ñ §Ö§Ô§à, §Ý§ð§Õ§Ú §ã§Þ§à§Ô§å§ä §Ò§í§ã§ä§â§Ö§Ö §ß§Ñ§é§Ñ§ä§î §á§â§à§è§Ö§ã§ã §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ, §Ö§ã§Ý§Ú §à§ß§Ú §á§à§ã§ä§â§Ñ§Õ§Ñ§ð§ä §à§ä §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ §Ú§Ý§Ú §Õ§â§å§Ô§à§Û §é§â§Ö§Ù§Ó§í§é§Ñ§Û§ß§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 §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2022-151, 3 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §®§ß§à§Ô§Ú§Ö §Ý§ð§Õ§Ú §â§Ñ§Ò§à§ä§Ñ§ð§ä §ß§Ñ §é§Ý§Ö§ß§Ñ §ã§Ö§Þ§î§Ú, §Ò§å§Õ§î §ä§à §â§Ö§Ò§Ö§ß§à§Ü, §á§à§Þ§à§Ô§Ñ§ð§ë§Ú§Û §Ó §Þ§Ñ§Ô§Ñ§Ù§Ú§ß§Ö §ã§Ó§à§Ú§ç §â§à§Õ§Ú§ä§Ö§Ý§Ö§Û, §Ú§Ý§Ú §ã§å§á§â§å§Ô§Ú, §Ó§Ö§Õ§å§ë§Ú§Ö §ã§à§Ó§Þ§Ö§ã§ä§ß§í§Û §Ò§Ú§Ù§ß§Ö§ã.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-43, 3 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ã§ä§â§Ö§Þ§Ú§ä§ã§ñ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ä§î §Ó§ã§Ö§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §Þ§Ö§ã§ä§Ñ §Ú§ç §á§â§à§Ø§Ú§Ó§Ñ§ß§Ú§ñ, §á§â§à§Ú§ã§ç§à§Ø§Õ§Ö§ß§Ú§ñ §Ú§Ý§Ú §ñ§Ù§í§Ü§Ñ, §ß§Ñ §Ü§à§ä§à§â§à§Þ §à§ß§Ú §Ô§à§Ó§à§â§ñ§ä. §¥§Ý§ñ §Õ§à§ã§ä§Ú§Ø§Ö§ß§Ú§ñ §ï§ä§à§Û §è§Ö§Ý§Ú IRS §à§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§Ö§ä §á§Ö§â§Ö§Ó§à§Õ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §ß§Ñ §Õ§â§å§Ô§Ú§Ö §ñ§Ù§í§Ü§Ú §Ú §à§Ü§Ñ§Ù§í§Ó§Ñ§Ö§ä §á§à§Þ§à§ë§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ß§Ñ §Þ§ß§à§Ô§Ú§ç §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §ñ§Ù§í§Ü§Ñ§ç.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-50, 13 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª IRS §â§Ñ§Ò§à§ä§Ñ§Ö§ä §ß§Ñ§Õ §ä§Ö§Þ, §é§ä§à§Ò§í §å§Ò§Ö§Õ§Ú§ä§î§ã§ñ, §é§ä§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §á§Ý§Ñ§ä§ñ§ä §ß§Ö §Ò§à§Ý§î§ê§Ö §á§â§Ñ§Ó§Ú§Ý§î§ß§à §ß§Ñ§é§Ú§ã§Ý§Ö§ß§ß§à§Û §ã§å§Þ§Þ§í §ß§Ñ§Ý§à§Ô§à§Ó.

§¯§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.?