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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 2023-27, 2 §Þ§Ñ§â§ä§Ñ 2023 §Ô. - §¯§Ö§Ü§à§ä§à§â§í§Ö §Ý§ð§Õ§Ú §á§â§Ö§Õ§á§à§é§Ú§ä§Ñ§ð§ä §ß§Ö §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, §ä§Ñ§Ü §Ü§Ñ§Ü §á§à §Ù§Ñ§Ü§à§ß§å §à§ß§Ú §ß§Ö §à§Ò§ñ§Ù§Ñ§ß§í §ï§ä§à§Ô§à §Õ§Ö§Ý§Ñ§ä§î, §ß§à §ä§Ö§Þ §ã§Ñ§Þ§í§Þ §à§ß§Ú §Þ§à§Ô§å§ä §å§á§å§ã§ä§Ú§ä§î §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §á§à§Ý§å§é§Ú§ä§î §Ó§à§Ù§Ó§â§Ñ§ä§ß§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ù§Ñ§é§Ö§ä§í §Ú§Ý§Ú §Ó§à§Ù§Ó§â§Ñ§ä §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §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 §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ 2022-153, 5 §à§Ü§ä§ñ§Ò§â§ñ 2022 §Ô. - §°§ß§Ý§Ñ§Û§ß-§å§é§Ö§ä§ß§Ñ§ñ §Ù§Ñ§á§Ú§ã§î IRS §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §Ý§ð§Õ§ñ§Þ §Ý§Ö§Ô§Ü§à §Ú §Ò§í§ã§ä§â§à §á§à§Ý§å§é§Ñ§ä§î §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§å§ð §Ú§Þ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§Ú. §³ §ä§à§Û §Ø§Ö §Ý§Ö§Ô§Ü§à§ã§ä§î§ð, §é§ä§à §Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §á§â§Ú §à§ß§Ý§Ñ§Û§ß-§Ò§Ñ§ß§Ü§Ú§ß§Ô§Ö §Ú§Ý§Ú §à§æ§à§â§Þ§Ý§Ö§ß§Ú§Ú §Ù§Ñ§Ü§Ñ§Ù§Ñ §ß§Ñ §á§à§Ü§å§á§Ü§å §Ó §ª§ß§ä§Ö§â§ß§Ö§ä§Ö, §à§ß§Ú §Þ§à§Ô§å§ä §Ó§à§Û§ä§Ú §Ó §ã§Ú§ã§ä§Ö§Þ§å §Ú §á§à§Ý§å§é§Ú§ä§î §ã§Ñ§Þ§å§ð §ã§Ó§Ö§Ø§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à§Ò §Ú§ã§ä§à§â§Ú§Ú §ã§Ó§à§Ú§ç §á§Ý§Ñ§ä§Ö§Ø§Ö§Û, §Ò§Ñ§Ý§Ñ§ß§ã§Ö §Ú §Þ§ß§à§Ô§à§Þ §Õ§â§å§Ô§à§Þ.

IR-2022-173, 5 §à§Ü§ä§ñ§Ò§â§ñ, 2022¡ª §¨§Ö§â§ä§Ó§í §å§â§Ñ§Ô§Ñ§ß§Ñ §ª§Ñ§ß §Ü§Ñ§Ü §Ó §³§Ö§Ó§Ö§â§ß§à§Û, §ä§Ñ§Ü §Ú §Ó §À§Ø§ß§à§Û §¬§Ñ§â§à§Ý§Ú§ß§Ö §ä§Ö§á§Ö§â§î §Þ§à§Ô§å§ä §Õ§à 15 §æ§Ö§Ó§â§Ñ§Ý§ñ 2023 §Ô§à§Õ§Ñ §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 §Ý§Ú§è §Ú §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §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, §à§Ò§ì§ñ§Ó§Ú§Ý§Ñ §ã§Ö§Ô§à§Õ§ß§ñ §¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ý§å§Ø§Ò§Ñ. §¿§ä§à §á§à§ç§à§Ø§Ö §ß§Ñ §á§à§Þ§à§ë§î, §à§Ò§ì§ñ§Ó§Ý§Ö§ß§ß§å§ð §ß§Ñ §á§â§à§ê§Ý§à§Û §ß§Ö§Õ§Ö§Ý§Ö §Ø§Ö§â§ä§Ó§Ñ§Þ §Ù§Ö§Þ§Ý§Ö§ä§â§ñ§ã§Ö§ß§Ú§ñ §Ó§à §¶§Ý§à§â§Ú§Õ§Ö.

§²§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§¡ 2022-174, 14 §ß§à§ñ§Ò§â§ñ 2022 §Ô. ¡ª §³§à§Ô§Ý§Ñ§ã§ß§à §Ù§Ñ§Ü§à§ß§å, §Ó§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ú§Þ§Ö§ð§ä §à§ã§ß§à§Ó§ß§í§Ö §á§â§Ñ§Ó§Ñ §á§â§Ú §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ. §£§Ñ§Ø§ß§à, §é§ä§à§Ò§í §Ó§ã§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ù§ß§Ñ§Ý§Ú §Ú §á§à§ß§Ú§Þ§Ñ§Ý§Ú §ã§Ó§à§Ú §á§â§Ñ§Ó§Ñ. §£§Ñ§ê§Ú §á§â§Ñ§Ó§Ñ §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§í §Ó 10 §Ü§Ñ§ä§Ö§Ô§à§â§Ú§ñ§ç.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-104, 28 §Ñ§Ó§Ô§å§ã§ä§Ñ 2023 §Ô. ¡ª §µ§é§Ú§ä§Ö§Ý§ñ §é§Ñ§ã§ä§à §á§à§Ü§å§á§Ñ§ð§ä §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§Ö §å§é§Ö§Ò§ß§í§Ö §á§â§Ú§ß§Ñ§Õ§Ý§Ö§Ø§ß§à§ã§ä§Ú §ß§Ñ §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§í§Ö §ã§â§Ö§Õ§ã§ä§Ó§Ñ. §£§í§é§Ö§ä §ß§Ñ §â§Ñ§ã§ç§à§Õ§í §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó §ã§æ§Ö§â§í §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ñ §á§à§Þ§à§Ô§Ñ§Ö§ä §Ú§Þ §Ó§Ö§â§ß§å§ä§î §é§Ñ§ã§ä§î §ï§ä§Ú§ç §Õ§Ö§ß§Ö§Ô.

§¯§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.