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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) 2023-20, 15 §æ§Ö§Ó§â§Ñ§Ý§ñ 2023 §Ô. §®§ß§à§Ô§Ú§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ù§ß§Ñ§ð§ä §à §á§â§à§Ô§â§Ñ§Þ§Þ§Ö Free File §à§ä §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡, §Ü§à§ä§à§â§Ñ§ñ §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §Ý§ð§Õ§ñ§Þ, §Ù§Ñ§â§Ñ§Ò§Ñ§ä§í§Ó§Ñ§ð§ë§Ú§Þ §Þ§Ö§ß§Ö§Ö 73 000 §Õ§à§Ý§Ý§Ñ§â§à§Ó §³§º§¡, §á§à§Õ§Ñ§ä§î §ã§Ó§à§ð §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à. §°§ß§Ú §ä§Ñ§Ü§Ø§Ö §Õ§à§Ý§Ø§ß§í §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ß§à §á§â§à§Ó§Ö§â§Ú§ä§î, §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §Ý§Ú §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Ò§Ö§ã§á§Ý§Ñ§ä§ß§å§ð §á§à§Õ§Ñ§é§å §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§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 §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-61, 3 §Þ§Ñ§ñ 2023 §Ô. ¡ª §ª§ß§à§Ô§Õ§Ñ §Ô§â§Ñ§ß§î §Þ§Ö§Ø§Õ§å §ç§à§Ò§Ò§Ú §Ú §Ò§Ú§Ù§ß§Ö§ã§à§Þ §Þ§à§Ø§Ö§ä §Ò§í§ä§î §ß§Ö §ã§à§Ó§ã§Ö§Þ §ñ§ã§ß§à§Û, §ß§à §Ù§ß§Ñ§ä§î §â§Ñ§Ù§ß§Ú§è§å §Ó§Ñ§Ø§ß§à, §á§à§ä§à§Þ§å §é§ä§à §ç§à§Ò§Ò§Ú §Ú §Ò§Ú§Ù§ß§Ö§ã §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ð§ä§ã§ñ §á§à-§â§Ñ§Ù§ß§à§Þ§å, §Ü§à§Ô§Õ§Ñ §á§â§Ú§ç§à§Õ§Ú§ä §Ó§â§Ö§Þ§ñ §á§à§Õ§Ñ§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð. §³§Ñ§Þ§Ñ§ñ §Ò§à§Ý§î§ê§Ñ§ñ §â§Ñ§Ù§ß§Ú§è§Ñ §Þ§Ö§Ø§Õ§å §ï§ä§Ú§Þ§Ú §Õ§Ó§å§Þ§ñ §Ó§Ú§Õ§Ñ§Þ§Ú §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ù§Ñ§Ü§Ý§ð§é§Ñ§Ö§ä§ã§ñ §Ó §ä§à§Þ, §é§ä§à §Ò§Ú§Ù§ß§Ö§ã §â§Ñ§Ò§à§ä§Ñ§Ö§ä §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §á§â§Ú§Ò§í§Ý§Ú, §Ó §ä§à §Ó§â§Ö§Þ§ñ §Ü§Ñ§Ü §ç§à§Ò§Ò§Ú §ã§å§ë§Ö§ã§ä§Ó§å§Ö§ä §Õ§Ý§ñ §å§Õ§à§Ó§à§Ý§î§ã§ä§Ó§Ú§ñ §Ú§Ý§Ú §â§Ñ§Ù§Ó§Ý§Ö§é§Ö§ß§Ú§ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-63, 8 §Þ§Ñ§ñ 2023 §Ô. ¡ª §£§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ö §á§à§ã§Ý§Ö §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ §Þ§à§Ø§Ö§ä §à§Ü§Ñ§Ù§Ñ§ä§î§ã§ñ §Ü§â§Ñ§Û§ß§Ö §ã§Ý§à§Ø§ß§à§Û §Ù§Ñ§Õ§Ñ§é§Ö§Û. §£§Ñ§Ø§ß§í§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§í, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü §æ§Ú§ß§Ñ§ß§ã§à§Ó§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §Ú §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§è§Ú§ñ, §é§Ñ§ã§ä§à §à§Ü§Ñ§Ù§í§Ó§Ñ§ð§ä§ã§ñ §å§ß§Ú§é§ä§à§Ø§Ö§ß§ß§í§Þ§Ú §Ó§à §Ó§â§Ö§Þ§ñ §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ, §Ú §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ö §ï§ä§à§Û §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§è§Ú§Ú §Ó§Ñ§Ø§ß§à §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Û §á§à§Þ§à§ë§Ú §Ú §ã§ä§â§Ñ§ç§à§Ó§à§Ô§à §Ó§à§Ù§Þ§Ö§ë§Ö§ß§Ú§ñ. §¯§Ñ §ã§Ñ§Û§ä§Ö IRS.gov §ã§à§Õ§Ö§â§Ø§Ú§ä§ã§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ, §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§Ñ§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 §Ó §ã§Ó§ñ§Ù§Ú §ã §Ò§Ö§Õ§ã§ä§Ó§Ú§Ö§Þ §ã§â§à§Ü§Ñ §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 §Ú §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä§Ñ§ç.

§¯§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) 2023-64, 9 §Þ§Ñ§ñ 2023 §Ô. ¡ª IRS §ã§ä§â§Ö§Þ§Ú§ä§ã§ñ §Ü §ä§à§Þ§å, §é§ä§à§Ò§í §Ü§Ñ§Ø§Õ§í§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Ù§ß§Ñ§Ý §Ú §á§à§ß§Ú§Þ§Ñ§Ý §ã§Ó§à§Ú §á§â§Ñ§Ó§Ñ §Ó §ã§Ý§å§é§Ñ§Ö, §Ö§ã§Ý§Ú §Ú§Þ §á§â§Ú§Õ§Ö§ä§ã§ñ §â§Ñ§Ò§à§ä§Ñ§ä§î §ã IRS §á§à §Ý§Ú§é§ß§à§Þ§å §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §Ó§à§á§â§à§ã§å. §¿§ä§Ú 10 §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó §Ó §ã§à§Ó§à§Ü§å§á§ß§à§ã§ä§Ú §Ú§Ù§Ó§Ö§ã§ä§ß§í §Ü§Ñ§Ü §¢§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. §£ §ï§ä§à§ä §ã§á§Ú§ã§à§Ü §Ó§ç§à§Õ§Ú§ä §á§â§Ñ§Ó§à §ß§Ñ §à§ã§á§Ñ§â§Ú§Ó§Ñ§ß§Ú§Ö §á§à§Ù§Ú§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §Ú §Ò§í§ä§î §å§ã§Ý§í§ê§Ñ§ß§ß§í§Þ. §£§à§ä §á§à§Õ§â§à§Ò§ß§Ö§Ö §à §ä§à§Þ, §é§ä§à §ï§ä§à §á§â§Ñ§Ó§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä §Õ§Ý§ñ §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 2023-67, 15 §Þ§Ñ§ñ 2023 §Ô. - §¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ý§î§Ô§à§ä§í §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä§ã§ñ §Ý§ð§Õ§ñ§Þ, §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ú§Þ §Ó §â§Ñ§Û§à§ß§Ñ§ç, §à§Ò§ì§ñ§Ó§Ý§Ö§ß§ß§í§ç §¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Þ §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§à§Þ §á§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ð §Ó §é§â§Ö§Ù§Ó§í§é§Ñ§Û§ß§í§ç §ã§Ú§ä§å§Ñ§è§Ú§ñ§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§Þ§Ú. §¹§ä§à§Ò§í §å§Ù§ß§Ñ§ä§î, §Ú§Þ§Ö§Ö§ä §Ý§Ú §â§Ñ§Û§à§ß §á§â§Ñ§Ó§à §ß§Ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§å§ð §á§à§Þ§à§ë§î §Ó §ã§Ý§å§é§Ñ§Ö §ã§ä§Ú§ç§Ú§Û§ß§à§Ô§à §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ, §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Õ§à§Ý§Ø§ß§í §á§â§à§Ó§Ö§â§Ú§ä§î §ã§Ñ§Û§ä DisasterAssistance.gov (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û).

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-68, 16 §Þ§Ñ§ñ 2023 §Ô. ¡ª §¥§à§Þ§à§Ó§Ý§Ñ§Õ§Ö§Ý§î§è§í, §Ü§à§ä§à§â§í§Ö §á§â§à§Ú§Ù§Ó§à§Õ§ñ§ä §ä§Ñ§Ü§Ú§Ö §å§Ý§å§é§ê§Ö§ß§Ú§ñ, §Ü§Ñ§Ü §Ù§Ñ§Þ§Ö§ß§Ñ §ã§ä§Ñ§â§í§ç §Õ§Ó§Ö§â§Ö§Û §Ú §à§Ü§à§ß, §å§ã§ä§Ñ§ß§à§Ó§Ü§Ñ §ã§à§Ý§ß§Ö§é§ß§í§ç §Ò§Ñ§ä§Ñ§â§Ö§Û §Ú§Ý§Ú §Þ§à§Õ§Ö§â§ß§Ú§Ù§Ñ§è§Ú§ñ §Ó§à§Õ§à§ß§Ñ§Ô§â§Ö§Ó§Ñ§ä§Ö§Ý§ñ, §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 §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ù§Ñ§é§Ö§ä§à§Ó §Ù§Ñ §ï§Ý§Ö§Ü§ä§â§à§ï§ß§Ö§â§Ô§Ú§ð §Õ§Ý§ñ §Õ§à§Þ§Ñ. §¥§à§Þ§à§Ó§Ý§Ñ§Õ§Ö§Ý§î§è§Ñ§Þ §ã§Ý§Ö§Õ§å§Ö§ä §Ù§ß§Ñ§ä§î, §é§Ö§Þ §ï§ä§Ú §Ù§Ñ§é§Ö§ä§í §Þ§à§Ô§å§ä §Ò§í§ä§î §á§à§Ý§Ö§Ù§ß§í, §Ú §ã §à§ã§ä§à§â§à§Ø§ß§à§ã§ä§î§ð §à§ä§ß§à§ã§Ú§ä§î§ã§ñ §Ü §Ù§Ñ§Ó§í§ê§Ö§ß§ß§í§Þ §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Ü§à§Þ§á§Ñ§ß§Ú§Û, §á§í§ä§Ñ§ð§ë§Ú§ç§ã§ñ §Ù§Ñ§á§à§Ý§å§é§Ú§ä§î §Ú§ç §Ò§Ú§Ù§ß§Ö§ã.

IRS Tax Tip 2023-53, 19 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª §±§à§ã§Ý§Ö §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ü§à§ä§à§â§í§Þ §á§à§Ý§à§Ø§Ö§ß §Ó§à§Ù§Ó§â§Ñ§ä, §à§Ò§í§é§ß§à §ã §ß§Ö§ä§Ö§â§á§Ö§ß§Ú§Ö§Þ §Ø§Õ§å§ä, §Ü§à§Ô§Õ§Ñ §ï§ä§Ú §Õ§Ö§ß§î§Ô§Ú §á§à§ã§ä§å§á§ñ§ä §ß§Ñ §Ú§ç §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§Ú§Û §ã§é§Ö§ä. §°§ß§Ú §Þ§à§Ô§å§ä §Ý§Ö§Ô§Ü§à §Ú §å§Õ§à§Ò§ß§à §á§â§à§Ó§Ö§â§Ú§ä§î §ã§ä§Ñ§ä§å§ã §ã§Ó§à§Ö§Ô§à §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §ã §á§à§Þ§à§ë§î§ð §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä§Ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ ?§¤§Õ§Ö §Þ§à§Û §Ó§à§Ù§Ó§â§Ñ§ä?? §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov/refunds §Ú §ã §á§à§Þ§à§ë§î§ð §á§â§Ú§Ý§à§Ø§Ö§ß§Ú§ñ IRS2Go.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-55, 24 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª §±§à§Ý§å§é§Ö§ß§Ú§Ö §á§Ú§ã§î§Þ§Ñ §Ú§Ù IRS §Þ§à§Ø§Ö§ä §Ù§Ñ§ã§ä§Ñ§Ó§Ú§ä§î §ß§Ö§Ü§à§ä§à§â§í§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §ß§Ö§â§Ó§ß§Ú§é§Ñ§ä§î - §ß§à §á§Ñ§ß§Ú§Ü§à§Ó§Ñ§ä§î §ß§Ö §ã§ä§à§Ú§ä. §¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ý§å§Ø§Ò§Ñ §â§Ñ§ã§ã§í§Ý§Ñ§Ö§ä §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§ñ §Ú §á§Ú§ã§î§Þ§Ñ, §Ü§à§Ô§Õ§Ñ §Ö§Û §ß§å§Ø§ß§à §Ù§Ñ§Õ§Ñ§ä§î §Ó§à§á§â§à§ã §á§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §ã§à§à§Ò§ë§Ú§ä§î §Ö§Þ§å §à§Ò §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§ñ§ç §Ó §Ö§Ô§à §ã§é§Ö§ä§Ö §Ú§Ý§Ú §Ù§Ñ§á§â§à§ã§Ú§ä§î §á§Ý§Ñ§ä§Ö§Ø.

§¯§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§»§¡ (IRS) 2023-56, 25 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª §·§à§ä§ñ §Þ§à§ê§Ö§ß§ß§Ú§Ü§Ú §å§ã§Ö§â§Õ§ß§à §â§Ñ§Ò§à§ä§Ñ§ð§ä §Ó§à §Ó§â§Ö§Þ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§Ö§Ù§à§ß§Ñ, §á§í§ä§Ñ§ñ§ã§î §å§Ü§â§Ñ§ã§ä§î §Õ§Ö§ß§î§Ô§Ú, §Ý§Ú§é§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Ú §á§Ö§â§ã§à§ß§Ñ§Ý§î§ß§í§Ö §Õ§Ñ§ß§ß§í§Ö, §à§ß§Ú §ä§Ñ§Ü§Ø§Ö §à§ã§ä§Ñ§ð§ä§ã§ñ §Ù§Ñ§ß§ñ§ä§í§Þ§Ú §Ú §Ó §à§ã§ä§Ñ§Ý§î§ß§à§Ö §Ó§â§Ö§Þ§ñ §Ô§à§Õ§Ñ. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ú §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í §á§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ð §Õ§à§Ý§Ø§ß§í §Ò§í§ä§î §Ò§Õ§Ú§ä§Ö§Ý§î§ß§í§Þ§Ú §Ú §à§ã§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§ß§í§Þ§Ú §à§Ò §ï§ä§Ú§ç §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §Ñ§æ§Ö§â§Ñ§ç, §ã§ç§Ö§Þ§Ñ§ç §Ú §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ§ç, §é§ä§à§Ò§í §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §á§à§ä§Ö§â§Ú §Õ§Ö§ß§Ö§Ô, §Ý§Ú§é§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ú§Ý§Ú §Õ§Ñ§ß§ß§í§ç §Ü§Ý§Ú§Ö§ß§ä§à§Ó.

§¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ß§Ö §Þ§à§Ø§Ö§ä §á§à§Ý§ß§à§ã§ä§î§ð §à§á§Ý§Ñ§ä§Ú§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Ú§Ý§Ú §Ö§ã§Ý§Ú §à§á§Ý§Ñ§ä§Ñ §Þ§à§Ø§Ö§ä §á§â§Ú§Ó§Ö§ã§ä§Ú §Ü §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Þ §ä§â§å§Õ§ß§à§ã§ä§ñ§Þ, §à§ß §Þ§à§Ø§Ö§ä §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ä§î §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §á§à§Õ§Ñ§é§Ú §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ §ß§Ñ §Ü§à§Þ§á§â§à§Þ§Ú§ã§ã§ß§à§Ö §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§Ö. §¿§ä§à §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §Þ§Ö§Ø§Õ§å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ §Ú IRS §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §å§â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Õ§à§Ý§Ô §ß§Ñ §Þ§Ö§ß§î§ê§å§ð §ã§å§Þ§Þ§å, §é§Ö§Þ §á§à§Ý§ß§Ñ§ñ §ã§å§Þ§Þ§Ñ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú. §¸§Ö§Ý§î - §ß§Ñ§Û§ä§Ú §Ü§à§Þ§á§â§à§Þ§Ú§ã§ã, §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Û §Ú§ß§ä§Ö§â§Ö§ã§Ñ§Þ §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §ä§Ñ§Ü §Ú §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ.