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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-107, 31 §Ñ§Ó§Ô§å§ã§ä§Ñ 2023 §Ô. - §³§ä§Ú§ç§Ú§Û§ß§í§Ö §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ §Þ§à§Ô§å§ä §â§Ñ§Ù§â§Ñ§Ù§Ú§ä§î§ã§ñ §Ò§Ö§Ù §á§â§Ö§Õ§å§á§â§Ö§Ø§Õ§Ö§ß§Ú§ñ. §ª§ß§à§Ô§Õ§Ñ §Õ§Ñ§Ø§Ö §ã§Ñ§Þ§í§Ö §Õ§à§Ò§â§à§ã§à§Ó§Ö§ã§ä§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §à§ã§ä§Ñ§ð§ä§ã§ñ §Ò§Ö§Ù §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§ç §Ú§Þ §Ý§Ú§é§ß§í§ç §Ú §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§ç §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó. §¥§à§Ü§å§Þ§Ö§ß§ä§í §Þ§à§Ô§å§ä §á§à§ä§â§Ö§Ò§à§Ó§Ñ§ä§î§ã§ñ §Ý§ð§Õ§ñ§Þ §Õ§Ý§ñ §è§Ö§Ý§Ö§Û §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ, §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §Ú§Ý§Ú §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§ç §á§â§à§Ô§â§Ñ§Þ§Þ §á§à§Þ§à§ë§Ú §Ú§Ý§Ú §ã§ä§â§Ñ§ç§à§Ó§í§ç §á§â§Ö§ä§Ö§ß§Ù§Ú§Û.

IR-2023-155, 25 §Ñ§Ó§Ô§å§ã§ä§Ñ 2023 §Ô. ¡ª §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§¡ (IRS) §à§Ò§ì§ñ§Ó§Ú§Ý§à §à§Ò §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§ä§Ú§Ó§ß§à§Þ §á§Ö§â§Ö§ç§à§Õ§ß§à§Þ §á§Ö§â§Ú§à§Õ§Ö, §Ü§à§ä§à§â§í§Û §á§â§à§Õ§Ý§Ö§Ó§Ñ§Ö§ä §Õ§à 2026 §Ô§à§Õ§Ñ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §ß§à§Ó§à§Ô§à §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ, §ã§à§Ô§Ý§Ñ§ã§ß§à §Ü§à§ä§à§â§à§Þ§å §Ý§ð§Ò§í§Ö §Ó§à§ã§á§à§Ý§ß§ñ§ð§ë§Ú§Ö §Ó§Ù§ß§à§ã§í, §ã§Õ§Ö§Ý§Ñ§ß§ß§í§Ö §å§é§Ñ§ã§ä§ß§Ú§Ü§Ñ§Þ§Ú §ã §Ó§í§ã§à§Ü§Ú§Þ §å§â§à§Ó§ß§Ö§Þ §Õ§à§ç§à§Õ§Ñ §Ó §á§Ö§ß§ã§Ú§à§ß§ß§í§Ö §á§Ý§Ñ§ß§í 401(k) §Ú §Ñ§ß§Ñ§Ý§à§Ô§Ú§é§ß§í§Ö §á§Ý§Ñ§ß§í, §Õ§à§Ý§Ø§ß§í §Ò§í§ä§î §à§æ§à§â§Þ§Ý§Ö§ß§í §Ü§Ñ§Ü §Ó§Ù§ß§à§ã§í §²§à§ä§Ñ §á§à§ã§Ý§Ö §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó.

IR-2023-159, 30 §Ñ§Ó§Ô§å§ã§ä§Ñ 2023 §Ô. - §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §à§Ò§ì§ñ§Ó§Ú§Ý§à §ã§Ö§Ô§à§Õ§ß§ñ §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 §ß§Ö§Ü§à§ä§à§â§í§ç §â§Ñ§Û§à§ß§Ñ§ç §ê§ä§Ñ§ä§Ñ §¶§Ý§à§â§Ú§Õ§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.

IR-2023-163, 6 §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§¡ §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?, §ß§Ñ §Ó§ã§Ö§Û §ä§Ö§â§â§Ú§ä§à§â§Ú§Ú §À§Ø§ß§à§Û §¬§Ñ§â§à§Ý§Ú§ß§í. §´§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.

IR-2023-166, 8 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. ¡ª §ª§ã§á§à§Ý§î§Ù§å§ñ §ã§â§Ö§Õ§ã§ä§Ó§Ñ, §Ó§í§Õ§Ö§Ý§Ö§ß§ß§í§Ö §ß§Ñ §â§Ö§Ñ§Ý§Ú§Ù§Ñ§è§Ú§ð §©§Ñ§Ü§à§ß§Ñ §à §ã§ß§Ú§Ø§Ö§ß§Ú§Ú §Ú§ß§æ§Ý§ñ§è§Ú§Ú, §Ú §á§â§à§Ó§Ö§Õ§ñ §Ñ§ß§Ñ§Ý§Ú§Ù §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§ã§ä§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 §ã§Ó§Ö§â§ç§å §Õ§à§ß§Ú§Ù§å, §¯§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 §ß§Ñ§é§Ñ§Ý§Ö §ê§Ú§â§à§Ü§à§Þ§Ñ§ã§ê§ä§Ñ§Ò§ß§í§ç §Ú§ã§ä§à§â§Ú§é§Ö§ã§Ü§Ú§ç §å§ã§Ú§Ý§Ú§Û §á§à §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ð §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§à§ã§ä§Ú §Ó §ã§æ§Ö§â§Ö §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§ñ §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 §á§å§ä§Ö§Þ §á§Ö§â§Ö§Ü§Ý§ð§é§Ö§ß§Ú§ñ §Ó§ß§Ú§Þ§Ñ§ß§Ú§ñ §ß§Ñ §Ý§Ú§è §ã §Ó§í§ã§à§Ü§Ú§Þ§Ú §Õ§à§ç§à§Õ§Ñ§Þ§Ú, §á§Ñ§â§ä§ß§Ö§â§ã§ä§Ó§Ñ, §Ü§â§å§á§ß§í§Ö §Ü§à§â§á§à§â§Ñ§è§Ú§Ú §Ú §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§ä§à§â§à§Ó, §Ù§Ý§à§å§á§à§ä§â§Ö§Ò§Ý§ñ§ð§ë§Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §ã§ä§â§Ñ§ß§í.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-110, 12 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. - §¬§à§Ô§Õ§Ñ §à§Ò§â§å§ê§Ú§Ó§Ñ§Ö§ä§ã§ñ §ã§ä§Ú§ç§Ú§Û§ß§à§Ö §Ò§Ö§Õ§ã§ä§Ó§Ú§Ö, §ß§Ñ §á§à§Þ§à§ë§î §Ñ§Þ§Ö§â§Ú§Ü§Ñ§ß§è§Ö§Ó §Ó§ã§Ö§Ô§Õ§Ñ §Þ§à§Ø§ß§à §â§Ñ§ã§ã§é§Ú§ä§í§Ó§Ñ§ä§î. §¿§ä§Ñ §á§à§Þ§à§ë§î §à§Ü§Ñ§Ù§í§Ó§Ñ§Ö§ä§ã§ñ §Ò§Ö§ã§é§Ú§ã§Ý§Ö§ß§ß§í§Þ§Ú §ã§á§à§ã§à§Ò§Ñ§Þ§Ú, §ß§à §Ù§Ñ§é§Ñ§ã§ä§å§ð §ã§Ñ§Þ§í§Û §á§â§à§ã§ä§à§Û §ã§á§à§ã§à§Ò §á§à§Þ§à§é§î - §á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ä§î §Õ§Ö§ß§î§Ô§Ú §Ó §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-2023-203, 1 §ß§à§ñ§Ò§â§ñ 2023 §Ô§à§Õ§Ñ ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §à§Ò§ì§ñ§Ó§Ú§Ý§à §ã§Ö§Ô§à§Õ§ß§ñ, §é§ä§à §ã§å§Þ§Þ§Ñ, §Ü§à§ä§à§â§å§ð §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Ö §Ý§Ú§è§Ñ §Þ§à§Ô§å§ä §Ó§ß§Ö§ã§ä§Ú §Ó §ã§Ó§à§Ú §á§Ý§Ñ§ß§í 401(k) §Ó 2024 §Ô§à§Õ§å, §å§Ó§Ö§Ý§Ú§é§Ú§Ý§Ñ§ã§î §Õ§à 23 000 §Õ§à§Ý§Ý. §³§º§¡ §á§à §ã§â§Ñ§Ó§ß§Ö§ß§Ú§ð §ã 22 500 §Õ§à§Ý§Ý. §³§º§¡ §Ó 2023 §Ô§à§Õ§å.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-120, 6 §ß§à§ñ§Ò§â§ñ 2023 §Ô. - §³§Ö§â§ä§Ú§æ§Ú§è§Ú§â§à§Ó§Ñ§ß§ß§í§Ö IRS §Ó§à§Ý§à§ß§ä§Ö§â§í - §ß§Ö§Ó§à§ã§á§Ö§ä§í§Ö §Ô§Ö§â§à§Ú §ã§Ö§Ù§à§ß§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. §¬§Ñ§Ø§Õ§í§Û §Ô§à§Õ §à§ß§Ú §á§â§Ú§ç§à§Õ§ñ§ä §ß§Ñ §á§à§Þ§à§ë§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §é§ä§à§Ò§í §ä§Ö §å§ã§á§Ö§ê§ß§à §á§à§Õ§Ñ§Ý§Ú §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú. §¬§Ñ§Ø§Õ§í§Û, §Ü§ä§à §ç§à§é§Ö§ä §Ú§Ù§Þ§Ö§ß§Ú§ä§î §Ø§Ú§Ù§ß§î §ã§Ó§à§Ö§Ô§à §ã§à§à§Ò§ë§Ö§ã§ä§Ó§Ñ §Ü §Ý§å§é§ê§Ö§Þ§å, §å§Ù§ß§Ñ§ä§î §à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó §Ú §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ä§î §Ü§â§Ö§Õ§Ú§ä§í §ß§Ö§á§â§Ö§â§í§Ó§ß§à§Ô§à §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ñ, §Õ§à§Ý§Ø§Ö§ß §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ä§î §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §å§é§Ñ§ã§ä§Ú§ñ §Ó §Ó§à§Ý§à§ß§ä§Ö§â§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú.

IR-2023-221, 21 §ß§à§ñ§Ò§â§ñ 2023 §Ô. - §³§Ý§Ö§Õ§å§ñ §à§ä§Ù§í§Ó§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Ó §á§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ð §Ú §á§Ý§Ñ§ä§Ö§Ø§ß§í§ç §á§â§à§è§Ö§ã§ã§à§â§à§Ó, §Ñ §ä§Ñ§Ü§Ø§Ö §Ó§à §Ú§Ù§Ò§Ö§Ø§Ñ§ß§Ú§Ö §á§å§ä§Ñ§ß§Ú§è§í §ã§â§Ö§Õ§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ã§Ö§Ô§à§Õ§ß§ñ §à§á§å§Ò§Ý§Ú§Ü§à§Ó§Ñ§Ý§à §µ§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö 2023-74, §Ó §Ü§à§ä§à§â§à§Þ §à§Ò§ì§ñ§Ó§Ú§Ý§à §à§Ò §à§ä§ã§â§à§é§Ü§Ö §Ó§Ó§Ö§Õ§Ö§ß§Ú§ñ §ß§à§Ó§à§Ô§à §á§à§â§à§Ô§Ñ §à§ä§é§Ö§ä§ß§à§ã§ä§Ú, §ã§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ö§Ô§à 600 §Õ§à§Ý§Ý§Ñ§â§à§Ó §³§º§¡, §á§à §¶§à§â§Þ§Ö 1099-K §Õ§Ý§ñ §ã§ä§à§â§à§ß§ß§Ú§ç §â§Ñ§ã§é§Ö§ä§ß§í§ç §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Û §ß§Ñ 2023 §Ü§Ñ§Ý§Ö§ß§Õ§Ñ§â§ß§í§Û §Ô§à§Õ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-24, 14 §æ§Ö§Ó§â§Ñ§Ý§ñ 2022 §Ô§à§Õ§Ñ - §¥§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §ã §æ§Ú§Ü§ã§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Õ§à§ç§à§Õ§à§Þ §Ó§Ñ§Ø§ß§Ñ §Ü§Ñ§Ø§Õ§Ñ§ñ §Ü§à§á§Ö§Û§Ü§Ñ. §®§ß§à§Ô§Ú§Ö §Ú§Ù §ß§Ú§ç - §á§à§Ø§Ú§Ý§í§Ö §Ý§ð§Õ§Ú §Ú §á§Ö§ß§ã§Ú§à§ß§Ö§â§í, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §á§à§Õ§Ñ§Ó§Ñ§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§Ú §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à. IRS Free File §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à§Ö §á§â§à§Ô§â§Ñ§Þ§Þ§ß§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö §Õ§Ý§ñ §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §ß§Ñ§Ý§à§Ô§à§Ó §à§ß§Ý§Ñ§Û§ß §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §ã §Õ§à§ç§à§Õ§à§Þ $73, 000 §Ú§Ý§Ú §Þ§Ö§ß§î§ê§Ö §Ó 2021 §Ô§à§Õ§å.