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IR-2023-168, 13 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §ã§Ö§Ô§à§Õ§ß§ñ §à§Ò§ì§ñ§Ó§Ú§Ý§à §à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ §Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§Þ §Ý§Ú§è§Ñ§Þ, §á§à§ã§ä§â§Ñ§Õ§Ñ§Ó§ê§Ú§Þ §à§ä §å§â§Ñ§Ô§Ñ§ß§Ñ ?§ª§Õ§Ñ§Ý§Ú§ñ? §Ó 28 §Ú§Ù 159 §à§Ü§â§å§Ô§à§Ó §ê§ä§Ñ§ä§Ñ §¥§Ø§à§â§Õ§Ø§Ú§ñ. §´§Ö§á§Ö§â§î §å §ï§ä§Ú§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ö§ã§ä§î §Ó§â§Ö§Þ§ñ §Õ§à 15 §æ§Ö§Ó§â§Ñ§Ý§ñ 2024 §Ô§à§Õ§Ñ, §é§ä§à§Ò§í §á§à§Õ§Ñ§ä§î §â§Ñ§Ù§Ý§Ú§é§ß§í§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Õ§Ý§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§ç §Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§ç §Ý§Ú§è §Ú §á§â§à§Ú§Ù§Ó§Ö§ã§ä§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§Ý§Ñ§ä§Ö§Ø§Ú.

§¯§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 §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-93, 24 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §±§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ§Þ §Ú §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ§Þ, §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§ß§í§Þ §à§ä §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó, §ã§Ý§Ö§Õ§å§Ö§ä §à§Ò§â§Ñ§ä§Ú§ä§î §Ó§ß§Ú§Þ§Ñ§ß§Ú§Ö §ß§Ñ §á§â§Ú§Ù§ß§Ñ§Ü§Ú, §å§Ü§Ñ§Ù§í§Ó§Ñ§ð§ë§Ú§Ö §ß§Ñ §Ó§Ó§à§Õ§ñ§ë§Ú§Ö §Ó §Ù§Ñ§Ò§Ý§å§Ø§Õ§Ö§ß§Ú§Ö §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ, §Ü§Ñ§ã§Ñ§ð§ë§Ú§Ö§ã§ñ §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §Ù§Ñ§Ü§â§Ö§á§Ý§Ö§ß§Ú§Ö §Ü§Ñ§Õ§â§à§Ó (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û). §®§à§ê§Ö§ß§ß§Ú§Ü§Ú §Ú §ß§Ö§Õ§à§Ò§â§à§ã§à§Ó§Ö§ã§ä§ß§í§Ö §á§â§à§Þ§à§å§ä§Ö§â§í §á§â§à§Õ§à§Ý§Ø§Ñ§ð§ä §Ó§Ö§ã§ä§Ú §Ñ§Ô§â§Ö§ã§ã§Ú§Ó§ß§å§ð §ê§Ú§â§à§Ü§à§Ó§Ö§ë§Ñ§ä§Ö§Ý§î§ß§å§ð §â§Ö§Ü§Ý§Ñ§Þ§å, §á§â§ñ§Þ§í§Ö §á§à§é§ä§à§Ó§í§Ö §â§Ñ§ã§ã§í§Ý§Ü§Ú §Ú §Ú§ß§ä§Ö§â§ß§Ö§ä-§Ñ§Ü§è§Ú§Ú, §á§à§ã§Ó§ñ§ë§Ö§ß§ß§í§Ö §Ù§Ñ§é§Ö§ä§å.

§¯§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) 2023-92, 20 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §®§ß§à§Ô§Ú§Ö §Ý§ð§Õ§Ú §á§à§á§â§à§ã§Ú§Ý§Ú §á§â§à§Õ§Ý§Ú§ä§î §ã§â§à§Ü §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 §á§à§ã§Ý§Ö §à§Ò§í§é§ß§à§Ô§à §Ñ§á§â§Ö§Ý§î§ã§Ü§à§Ô§à §ã§â§à§Ü§Ñ. §µ §ä§Ñ§Ü§Ú§ç §Ù§Ñ§ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §Ö§ã§ä§î §Ó§â§Ö§Þ§ñ §Õ§à 16 §à§Ü§ä§ñ§Ò§â§ñ 2023 §Ô§à§Õ§Ñ, §é§ä§à§Ò§í §Ù§Ñ§á§à§Ý§ß§Ú§ä§î §Ú §á§à§Õ§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð.

IR-2024-63, 6 §Þ§Ñ§â§ä§Ñ 2024 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §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, §é§ä§à §à§ß§Ú, §Ü§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §à§Ò§ñ§Ù§Ñ§ß§í §å§Ü§Ñ§Ù§í§Ó§Ñ§ä§î §Ó §ã§Ó§à§Ö§Û §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ó§ã§Ö §á§à§Ý§å§é§Ö§ß§ß§í§Ö §Õ§à§ç§à§Õ§í, §Ó§Ü§Ý§ð§é§Ñ§ñ §Õ§à§ç§à§Õ§í, §á§â§Ú§à§Ò§â§Ö§ä§Ö§ß§ß§í§Ö §à§ä §à§á§Ö§â§Ñ§è§Ú§Û §ã §è§Ú§æ§â§à§Ó§í§Þ§Ú §Ñ§Ü§ä§Ú§Ó§Ñ§Þ§Ú, §à§ä §ï§Ü§à§ß§à§Þ§Ú§Ü§Ú §ã§Ó§à§Ò§à§Õ§ß§à§Ô§à §Ù§Ñ§â§Ñ§Ò§à§ä§Ü§Ñ §Ú §ã§æ§Ö§â§í §å§ã§Ý§å§Ô, §Ñ §ä§Ñ§Ü§Ø§Ö §Õ§à§ç§à§Õ§í §Ú§Ù §Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§ç §Ú§ã§ä§à§é§ß§Ú§Ü§à§Ó.

§ª§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§í§Û §Ò§ð§Ý§Ý§Ö§ä§Ö§ß§î-2023-18, §Ñ§Ó§Ô§å§ã§ä 2023 §Ô. ¡ª §¢§å§Þ§Ñ§Ø§ß§í§Û §Õ§à§Ü§å§Þ§Ö§ß§ä§à§à§Ò§à§â§à§ä §å§Ø§Ö §Õ§Ñ§Ó§ß§à §Þ§Ö§ê§Ñ§Ö§ä §â§Ñ§Ò§à§ä§Ö IRS §Ú §â§Ñ§Ù§à§é§Ñ§â§à§Ó§í§Ó§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §±§â§à§Ò§Ý§Ö§Þ§í, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §Ò§å§Þ§Ñ§Ø§ß§í§Þ§Ú §ß§à§ã§Ú§ä§Ö§Ý§ñ§Þ§Ú, §ß§à§ã§ñ§ä §Õ§Ó§à§ñ§Ü§Ú§Û §ç§Ñ§â§Ñ§Ü§ä§Ö§â: §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §ß§Ö §Þ§à§Ô§å§ä §Ó §è§Ú§æ§â§à§Ó§à§Þ §Ó§Ú§Õ§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Þ§ß§à§Ô§Ú§Ö §æ§à§â§Þ§í §Ú §Ü§à§â§â§Ö§ã§á§à§ß§Õ§Ö§ß§è§Ú§ð, §á§à§Þ§Ú§Þ§à §Ö§Ø§Ö§Ô§à§Õ§ß§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú 1040, §Ñ IRS §ß§Ö §Þ§à§Ø§Ö§ä §Ó §è§Ú§æ§â§à§Ó§à§Þ §Ó§Ú§Õ§Ö §à§Ò§â§Ñ§Ò§Ñ§ä§í§Ó§Ñ§ä§î §á§à§Ý§å§é§Ñ§Ö§Þ§í§Ö §Ú§Þ §Ò§å§Þ§Ñ§Ø§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú.

IR-2023-196, 23 §à§Ü§ä§ñ§Ò§â§ñ 2023 ¡ª §£ §ã§Ó§ñ§Ù§Ú §ã §ä§â§Ñ§Ô§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ü§â§Ú§Ù§Ú§ã§Ñ§Þ§Ú §Ú §ã§ä§Ú§ç§Ú§Û§ß§í§Þ§Ú §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§Þ§Ú, §á§â§à§Ú§ã§ç§à§Õ§ñ§ë§Ú§Þ§Ú §á§à §Ó§ã§Ö§Þ§å §Þ§Ú§â§å, §Þ§ß§à§Ô§Ú§Ö §à§ä§Ü§Ý§Ú§Ü§Ñ§ð§ä§ã§ñ §ß§Ñ §á§â§Ú§Ù§í§Ó §à§Ü§Ñ§Ù§Ñ§ä§î §á§à§ã§Ú§Ý§î§ß§å§ð §á§à§Þ§à§ë§î. §³§Ö§Ô§à§Õ§ß§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §á§â§Ö§Õ§å§á§â§Ö§Õ§Ú§Ý§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §à §ä§à§Þ, §é§ä§à §Ú§Þ §ã§Ý§Ö§Õ§å§Ö§ä §à§á§Ñ§ã§Ñ§ä§î§ã§ñ §á§â§Ö§ã§ä§å§á§ß§Ú§Ü§à§Ó, §Ó§í§Þ§à§Ô§Ñ§ð§ë§Ú§ç §á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ß§Ú§ñ §Ú §Ý§à§Ø§ß§à §Ó§í§Õ§Ñ§ð§ë§Ú§ç §ã§Ö§Ò§ñ §Ù§Ñ §Ù§Ñ§Ü§à§ß§ß§í§Ö §Ò§Ý§Ñ§Ô§à§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§í§Ö §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú.

IR-2024-09, 12 §ñ§ß§Ó§Ñ§â§ñ 2024 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §à§Ò§ì§ñ§Ó§Ú§Ý§à §ã§Ö§Ô§à§Õ§ß§ñ §à §á§â§à§Õ§à§Ý§Ø§Ñ§ð§ë§Ö§Þ§ã§ñ §â§Ñ§ã§ê§Ú§â§Ö§ß§Ú§Ú §á§â§Ñ§Ó§à§á§â§Ú§Þ§Ö§ß§Ú§ä§Ö§Ý§î§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §Ý§Ú§è §ã §Ó§í§ã§à§Ü§Ú§Þ§Ú §Õ§à§ç§à§Õ§Ñ§Þ§Ú, §Ü§â§å§á§ß§í§ç §Ü§à§â§á§à§â§Ñ§è§Ú§Û §Ú §ã§Ý§à§Ø§ß§í§ç §á§Ñ§â§ä§ß§Ö§â§ã§ä§Ó §Ó §â§Ñ§Þ§Ü§Ñ§ç §Ò§à§Ý§Ö§Ö §Þ§Ñ§ã§ê§ä§Ñ§Ò§ß§í§ç §å§ã§Ú§Ý§Ú§Û §á§à §á§â§Ö§à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ð §Ó§Ö§Õ§à§Þ§ã§ä§Ó§Ñ.

IR-2024-10, 12 §ñ§ß§Ó§Ñ§â§ñ 2024 §Ô. - §¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ý§å§Ø§Ò§Ñ §à§Ò§ì§ñ§Ó§Ú§Ý§Ñ §à §ä§à§Þ, §é§ä§à §ã§Ö§â§Ó§Ú§ã IRS Free File Guided Tax Software §Ô§à§ä§à§Ó §Ü §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú §Ó §á§â§Ö§Õ§Õ§Ó§Ö§â§Ú§Ú §à§ä§Ü§â§í§ä§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§Ö§Ù§à§ß§Ñ §Ó §Ü§à§ß§è§Ö §ï§ä§à§Ô§à §Þ§Ö§ã§ñ§è§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2024-02, 16 §ñ§ß§Ó§Ñ§â§ñ 2024 §Ô. - §¢§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 10 §à§ã§ß§à§Ó§ß§í§ç §á§â§Ñ§Ó, §Ü§à§ä§à§â§í§Þ§Ú §à§Ò§Ý§Ñ§Õ§Ñ§ð§ä §Ó§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §á§â§Ú §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS). §¿§ä§Ú §á§â§Ñ§Ó§Ñ §à§ç§Ó§Ñ§ä§í§Ó§Ñ§ð§ä §ê§Ú§â§à§Ü§Ú§Û §Ü§â§å§Ô §ä§Ö§Þ §Ú §Ó§à§á§â§à§ã§à§Ó §Ú §à§Ò§ì§ñ§ã§ß§ñ§ð§ä, §é§Ö§Ô§à §Þ§à§Ô§å§ä §à§Ø§Ú§Õ§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ö§ã§Ý§Ú §Ú§Þ §á§â§Ú§Õ§Ö§ä§ã§ñ §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§à§Ó§Ñ§ä§î §ã IRS §á§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §Ó§à§á§â§à§ã§å.