obÌåÓý

IRS Tax Tip 2024-59, 20 §Ú§ð§ß§ñ 2024 §Ô. ¡ª §®§Ö§Õ§Ú§Ñ§è§Ú§ñ, §ä§Ñ§Ü§Ø§Ö §Ú§Ù§Ó§Ö§ã§ä§ß§Ñ§ñ §Ü§Ñ§Ü §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§à§Ö §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ã§á§à§â§à§Ó, §Þ§à§Ø§Ö§ä §á§à§Þ§à§é§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à §â§Ñ§Ù§â§Ö§ê§Ú§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ó§à§á§â§à§ã§í §ß§Ñ §â§Ñ§ß§ß§Ö§Û §ã§ä§Ñ§Õ§Ú§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.

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

§¯§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§¡ 2022-115, 28 §Ú§ð§Ý§ñ 2022 §Ô. ¡ª §³§ä§â§Ñ§ß§Ú§è§Ñ §®§í §Ô§à§ä§à§Ó§í §Ó§Ñ§Þ §á§à§Þ§à§é§î - §ï§ä§à §à§ä§Ý§Ú§é§ß§í§Û §ã§á§à§ã§à§Ò §Ò§í§ã§ä§â§à §á§à§Ý§å§é§Ú§ä§î §à§ä§Ó§Ö§ä§í §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ó§à§á§â§à§ã§í. §­§ð§Õ§ñ§Þ, §Ü§à§ä§à§â§í§Ö §à§Ò§â§Ñ§ë§Ñ§ð§ä§ã§ñ §Ó IRS §Ù§Ñ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û §á§à§Þ§à§ë§î§ð, §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §Ú§Þ§Ö§ä§î §á§â§Ú §ã§Ö§Ò§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð, §á§à§Ù§Ó§à§Ý§ñ§ð§ë§å§ð §á§à§Õ§ä§Ó§Ö§â§Õ§Ú§ä§î §Ú§ç §Ý§Ú§é§ß§à§ã§ä§î. §¥§Ñ§ß§ß§à§Ö §ß§à§Ó§à§Ó§Ó§Ö§Õ§Ö§ß§Ú§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§à §ã §è§Ö§Ý§î§ð §Ö§ë§× §Ý§å§é§ê§Ö §Ù§Ñ§ë§Ú§ä§Ú§ä§î §Õ§Ñ§ß§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §à§ä §Ü§â§Ñ§Ø§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§¡ 2022-119, 4 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. ¡ª §­§ð§Õ§Ú §Õ§à§Ý§Ø§ß§í §Ó§ß§Ú§Þ§Ñ§ä§Ö§Ý§î§ß§à §à§ä§ß§à§ã§Ú§ä§î§ã§ñ §Ü §á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ß§Ú§ñ§Þ §á§à§ã§Ý§Ö §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ, §é§ä§à§Ò§í §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ

§£ §¯§Ñ§Ý§à§Ô§à§Ó§à§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ú §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§à§ã§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §¡§Þ§Ö§â§Ú§Ü§Ú §Ú§Þ§Ö§Ö§ä §á§Ö§â§Ó§à§ã§ä§Ö§á§Ö§ß§ß§à§Ö §Ù§ß§Ñ§é§Ö§ß§Ú§Ö. §±§â§Ñ§Ó§à §ß§Ñ §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§à§ã§ä§î - §à§Õ§ß§à §Ú§Ù §Õ§Ö§ã§ñ§ä§Ú §á§â§Ñ§Ó, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§í§ç §Ó§ã§Ö§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §¢§Ú§Ý§Ý§Ö§Þ §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§Û §ã§à§Ó§Ö§ä 2022-15, 27 §ñ§ß§Ó§Ñ§â§ñ 2022 §Ô§à§Õ§Ñ - §³ §ß§Ñ§é§Ñ§Ý§à§Þ §ß§à§Ó§à§Ô§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§Ö§Ù§à§ß§Ñ §ß§Ñ §ï§ä§à§Û §ß§Ö§Õ§Ö§Ý§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §à §ä§à§Þ, §é§ä§à §á§â§Ö§ã§ä§å§á§ß§Ú§Ü§Ú §Ñ§Ü§ä§Ú§Ó§ß§à §á§â§à§Õ§à§Ý§Ø§Ñ§ð§ä §Ù§Ó§à§ß§Ú§ä§î, §Ó§í§Õ§Ñ§Ó§Ñ§ñ §ã§Ö§Ò§ñ §Ù§Ñ §Ñ§Ô§Ö§ß§ä§à§Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ, §Ó §ß§Ñ§Õ§Ö§Ø§Õ§Ö §å§Ü§â§Ñ§ã§ä§î §Õ§Ö§ß§î§Ô§Ú §Ú§Ý§Ú §Ý§Ú§é§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-17, 1 §æ§Ö§Ó§â§Ñ§Ý§ñ 2022 §Ô§à§Õ§Ñ - §¯§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 §Ü §ä§à§Þ§å, §é§ä§à§Ò§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §á§Ý§Ñ§ä§Ú§Ý§Ú §ß§Ö §Ò§à§Ý§î§ê§Ö §å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§ß§à§Û §ã§å§Þ§Þ§í §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 2022-18, 2 §æ§Ö§Ó§â§Ñ§Ý§ñ 2022 §Ô§à§Õ§Ñ - §¯§Ñ§ã§ä§å§á§Ú§Ý §ß§à§Ó§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§Ö§Ù§à§ß. §¯§Ö§ã§Þ§à§ä§â§ñ §ß§Ñ §ä§à, §é§ä§à §ß§Ö§Ü§à§ä§à§â§í§Ö §Ó§Ö§ë§Ú §Ú§Ù§Þ§Ö§ß§Ú§Ý§Ú§ã§î, §à§Õ§ß§Ñ §Ó§Ö§ë§î §à§ã§ä§Ñ§Ö§ä§ã§ñ §ß§Ö§Ú§Ù§Þ§Ö§ß§ß§à§Û: §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à §á§à§Õ§Ô§à§ä§à§Ó§Ú§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§Ú §Ó §â§Ñ§Þ§Ü§Ñ§ç §à§Õ§ß§à§Û §Ú§Ù §Õ§Ó§å§ç §Õ§Ñ§Ó§ß§Ú§ç §á§â§à§Ô§â§Ñ§Þ§Þ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ (IRS).

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-56, 12 §Ñ§á§â§Ö§Ý§ñ 2022 §Ô§à§Õ§Ñ ¡ª §±§â§Ú §Ü§â§Ñ§Ø§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 §à§ß §Þ§à§Ø§Ö§ä §Ò§í§ä§î §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß §Ù§Ý§à§å§Þ§í§ê§Ý§Ö§ß§ß§Ú§Ü§Ñ§Þ§Ú §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §á§à§Õ§Õ§Ö§Ý§î§ß§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú. §¿§ä§à §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ü§â§Ñ§Ø§Ö§Û §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç, §ã§Ó§ñ§Ù§Ñ§ß§ß§à§Û §ã §ß§Ñ§Ý§à§Ô§Ñ§Þ§Ú. §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §á§â§à§Ó§Ö§â§ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ß§Ñ §á§â§Ö§Õ§Þ§Ö§ä §Ó§à§Ù§Þ§à§Ø§ß§à§Ô§à §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ.