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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§¡ 2022-106, 13 §Ú§ð§Ý§ñ 2022 §Ô. ¡ª From collecting stamps and woodworking to crafting and quilting, people have all kinds of hobbies ¨C and most of these hobbies will never turn a profit. For hobbies that do earn income, people should know that they must report it on their tax return.

§¯§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§¡ 2022-107, 14 §Ú§ð§Ý§ñ 2022 §Ô. ¡ª There are many ways people plan for retirement. Individual Retirement Arrangements, or IRAs,§³§å§ë§Ö§ã§ä§Ó§å§Ö§ä §Þ§ß§à§Ø§Ö§ã§ä§Ó§à §ã§á§à§ã§à§Ò§à§Ó §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§ñ §Ó§í§ç§à§Õ§Ñ §ß§Ñ §á§Ö§ß§ã§Ú§ð. §°§Õ§ß§Ú§Þ §Ú§Ù §ß§Ñ§Ú§Ò§à§Ý§Ö§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Ö §á§Ö§ß§ã§Ú§à§ß§ß§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û), §Ú§Ý§Ú IRA. IRA §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Ý§ð§Õ§ñ§Þ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ý§î§Ô§à§ä§í §Õ§Ý§ñ §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §à§Ò§Ö§ã§á§Ö§é§Ú§ä§î §æ§Ú§ß§Ñ§ß§ã§à§Ó§å§ð §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§î §á§â§Ú §Ó§í§ç§à§Õ§Ö §ß§Ñ §á§Ö§ß§ã§Ú§ð. §¿§ä§Ú §ã§é§Ö§ä§Ñ §Þ§à§Ô§å§ä §Ò§í§ä§î §à§ä§Ü§â§í§ä§í §Ó §Ò§Ñ§ß§Ü§Ö §Ú§Ý§Ú §Õ§â§å§Ô§à§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Þ §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Ú, §Ü§à§Þ§á§Ñ§ß§Ú§Ú §á§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ð §Ø§Ú§Ù§ß§Ú, §Ó§Ù§Ñ§Ú§Þ§ß§à§Þ §æ§à§ß§Õ§Ö §Ú§Ý§Ú §å §Ò§Ú§â§Ø§Ö§Ó§à§Ô§à §Ò§â§à§Ü§Ö§â§Ñ.

§ª§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§í§Û §Ò§ð§Ý§Ý§Ö§ä§Ö§ß§î-2022-139, 14 §Ú§ð§Ý§ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ã§Ö§Ô§à§Õ§ß§ñ §à§á§å§Ò§Ý§Ú§Ü§à§Ó§Ñ§Ý§à §á§Ö§â§Ö§ã§Þ§à§ä§â§Ö§ß§ß§í§Û §ß§Ñ§Ò§à§â §é§Ñ§ã§ä§à §Ù§Ñ§Õ§Ñ§Ó§Ñ§Ö§Þ§í§ç §Ó§à§á§â§à§ã§à§Ó §á§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §Ù§Ñ§é§Ö§ä§å, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Þ§å §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ, §ß§Ñ 2021 §Ô§à§Õ. §¿§ä§Ú §é§Ñ§ã§ä§à §Ù§Ñ§Õ§Ñ§Ó§Ñ§Ö§Þ§í§Ö §Ó§à§á§â§à§ã§í §à§á§å§Ò§Ý§Ú§Ü§à§Ó§Ñ§ß§í §Ó §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§à§Þ §Ò§ð§Ý§Ý§Ö§ä§Ö§ß§Ö 2022-32, 14 §Ú§ð§Ý§ñ 2022 §Ô§à§Õ§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§¡ 2022-110, 20 §Ú§ð§Ý§ñ 2022 §Ô. ¡ª §³§Ý§å§Ø§Ò§Ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó (TAS) - §ï§ä§à §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§Ñ§ñ §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ §á§â§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ú. TAS §Ù§Ñ§ë§Ú§ë§Ñ§Ö§ä §á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §ã§ä§Ñ§â§Ñ§ñ§ã§î §à§Ò§Ö§ã§á§Ö§é§Ú§ä§î §ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§à§Ö §à§ä§ß§à§ê§Ö§ß§Ú§Ö §Ü§à §Ó§ã§Ö§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §Ñ §ä§Ñ§Ü§Ø§Ö §Ù§ß§Ñ§ß§Ú§Ö §Ú §á§à§ß§Ú§Þ§Ñ§ß§Ú§Ö §Ú§ç §á§â§Ñ§Ó §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §¢§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.

§µ§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§í§Û §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §¹§Ñ§Ü §²§Ö§ä§ä§Ú§Ô §â§Ñ§ã§ê§Ú§â§ñ§Ö§ä §ã§á§Ö§Ü§ä§â §å§ã§Ý§å§Ô, §Õ§à§ã§ä§å§á§ß§í§ç §ß§Ñ §â§Ñ§Ù§ß§í§ç §ñ§Ù§í§Ü§Ñ§ç, §é§ä§à§Ò§í §á§à§Þ§à§é§î §Ý§ð§Õ§ñ§Þ §Ú§Ù §â§Ñ§Ù§ß§í§ç §ã§Ý§à§×§Ó §ß§Ñ§ã§Ö§Ý§Ö§ß§Ú§ñ §à§á§Ý§Ñ§ä§Ú§ä§î §ß§Ñ§Ý§à§Ô§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§¡ 2022-103, 7 §Ú§ð§Ý§ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §ã §ß§Ö§à§á§Ý§Ñ§é§Ö§ß§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ§Ú §ã§é§Ö§ä§Ñ§Þ§Ú §Þ§à§Ô§å§ä §Ò§í§ä§î §á§à§Õ§Ó§Ö§â§Ø§Ö§ß§í §Ú§ã§Ü§å§ê§Ö§ß§Ú§ð §ã§à §ã§ä§à§â§à§ß§í §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û, §Ü§à§ä§à§â§í§Ö §â§Ö§Ü§Ý§Ñ§Þ§Ú§â§å§ð§ä §Ú §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§ð§ä §á§à§Þ§à§ë§î §Ó §ã§à§Ü§â§Ñ§ë§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú. §¿§ä§Ú §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ, §é§Ñ§ã§ä§à §Ú§Ù§Ó§Ö§ã§ä§ß§í§Ö §Ü§Ñ§Ü §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ §ã §Ü§à§Þ§á§â§à§Þ§Ú§ã§ã§ß§í§Þ§Ú §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§ñ§Þ§Ú, §Ó§í§ã§ä§å§á§Ñ§ð§ä §ã §à§Ô§â§à§Þ§ß§í§Þ§Ú §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ§Þ§Ú §à §ã§ß§Ú§Ø§Ö§ß§Ú§Ú §ß§Ö§å§á§Ý§Ñ§é§Ö§ß§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó §Ò§å§Ü§Ó§Ñ§Ý§î§ß§à §Ù§Ñ §Ü§à§á§Ö§Û§Ü§Ú. §¬ §ã§à§Ø§Ñ§Ý§Ö§ß§Ú§ð, §ï§ä§Ú §Ü§à§Þ§á§Ñ§ß§Ú§Ú §Ú§ß§à§Ô§Õ§Ñ §ß§Ö §Ó§í§á§à§Ý§ß§ñ§ð§ä §ã§Ó§à§Ú §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Ú §Ó§Ù§Ú§Þ§Ñ§ð§ä §Ò§à§Ý§î§ê§å§ð §á§Ý§Ñ§ä§å

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-102, 6 §Ú§ð§Ý§ñ 2022 §Ô. ¡ª §±§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 §æ§å§ß§Õ§Ñ§Þ§Ö§ß§ä§Ñ§Ý§î§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 §¯§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. §¢§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 §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §ï§ä§Ú §á§â§Ñ§Ó§Ñ §Ó 10 §Ü§Ñ§ä§Ö§Ô§à§â§Ú§ñ§ç.

6 §³§Ö§ß§ä§ñ§Ò§â§ñ 2022 §Ô. ¡ª §®§ß§à§Ô§Ú§Ö §Ü§à§Þ§á§Ñ§ß§Ú§Ú §Ó§ã§Ö §Ö§ë§Ö §Ú§ã§á§í§ä§í§Ó§Ñ§ð§ä §ä§â§å§Õ§ß§à§ã§ä§Ú §Ó§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Ö §á§Ñ§ß§Õ§Ö§Þ§Ú§Ú §Ü§à§â§à§ß§Ñ§Ó§Ú§â§å§ã§Ñ. §ª§Þ§Ö§ß§ß§à §á§à§ï§ä§à§Þ§å IRS §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ê§ä§â§Ñ§æ§à§Ó §Ò§Ñ§ß§Ü§Ñ§Þ, §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ§Þ §Ú §Ü§à§Þ§á§Ñ§ß§Ú§ñ§Þ, §Ü§à§ä§à§â§í§Ö §à§Ò§ñ§Ù§Ñ§ß§í §á§à§Õ§Ñ§Ó§Ñ§ä§î §â§Ñ§Ù§Ý§Ú§é§ß§í§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü §æ§à§â§Þ§í §ã§Ö§â§Ú§Ú 1099.

§¯§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§¡ 2022-133, 30 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. - §¢§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§à - §á§à§ã§Ý§Ö§Õ§ß§Ú§Û §ã§á§à§ã§à§Ò §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú§Ù§Ò§Ñ§Ó§Ú§ä§î§ã§ñ §à§ä §Õ§à§Ý§Ô§à§Ó. §£ §ã§Ý§å§é§Ñ§Ö §ã §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ý§Ú§è§Ñ§Þ§Ú §ß§Ñ§Ú§Ò§à§Ý§Ö§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§×§ß§ß§í§Þ §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ò§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§à §á§à §¤§Ý§Ñ§Ó§Ö 13 (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û). §³§à§Ô§Ý§Ñ§ã§ß§à §Õ§Ñ§ß§ß§à§Þ§å §â§Ñ§Ù§Õ§Ö§Ý§å §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §à §Ò§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§Ö, §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Ö §Ý§Ú§è§Ñ §Ú §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§í §ß§Ö§Ò§à§Ý§î§ê§Ú§ç §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û, §Ú§ã§á§í§ä§í§Ó§Ñ§ð§ë§Ú§Ö §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Ö §ä§â§å§Õ§ß§à§ã§ä§Ú, §Þ§à§Ô§å§ä §Ó§í§á§Ý§Ñ§ä§Ú§ä§î §Õ§à§Ý§Ô§Ú §Ü§â§Ö§Õ§Ú§ä§à§â§Ñ§Þ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2022-169, 3 §ß§à§ñ§Ò§â§ñ 2022 §Ô. - §³§à§Ô§Ý§Ñ§ã§ß§à , §Ù§Ñ§Ü§à§ß§å, §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 §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §ß§Ñ §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§ã§ä§î §ã§å§Õ§Ö§Ò§ß§í§ç §â§Ö§ê§Ö§ß§Ú§Û. §¿§ä§à §á§â§Ñ§Ó§à §Ó§ã§ä§å§á§Ñ§Ö§ä §Ó §ã§Ú§Ý§å §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §á§â§à§ç§à§Õ§ñ§ë§Ú§ç §é§Ö§â§Ö§Ù §Ñ§å§Õ§Ú§ä: §à§ß§Ú §Ó§á§â§Ñ§Ó§Ö §Ù§ß§Ñ§ä§î, §Ü§à§Ô§Õ§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ý§å§Ø§Ò§Ñ §Ù§Ñ§Ü§à§ß§é§Ú§ä §á§â§à§Ó§Ö§â§Ü§å.