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IRS Tax Tip 2024-53, 29 §Þ§Ñ§ñ 2024 §Ô. ¡ª §·§à§ä§ñ §Ý§Ö§ä§à ¨C §ä§â§Ñ§Õ§Ú§è§Ú§à§ß§ß§à§Ö §Ó§â§Ö§Þ§ñ §à§ä§Õ§í§ç§Ñ, §ï§ä§à §ß§Ö §Õ§à§Ý§Ø§ß§à §á§à§Þ§Ö§ê§Ñ§ä§î §â§Ñ§Ù§å§Þ§ß§à§Þ§å §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§ð. §²§Ñ§Ù§Ý§Ú§é§ß§í§Ö §ã§à§Ò§í§ä§Ú§ñ §Ó §ß§Ñ§ê§Ö§Û §Ø§Ú§Ù§ß§Ú §Þ§à§Ô§å§ä §à§Ü§Ñ§Ù§Ñ§ä§î §Ó§Ý§Ú§ñ§ß§Ú§Ö §ß§Ñ §ä§à, §ã§Ü§à§Ý§î§Ü§à §ß§Ñ§Ý§à§Ô§à§Ó §Þ§í §á§Ý§Ñ§ä§Ú§Þ. §¯§Ú§Ø§Ö §á§â§Ú§Ó§Ö§Õ§Ö§ß§í §ß§Ö§Ü§à§ä§à§â§í§Ö §Ú§Ù §ä§Ñ§Ü§Ú§ç §ã§à§Ò§í§ä§Ú§Û §Ú§Ý§Ú §ã§Ú§ä§å§Ñ§è§Ú§Û §Ú §ã§à§Ó§Ö§ä§í §à §ä§à§Þ, §é§ä§à §ã§Ý§Ö§Õ§å§Ö§ä §ã§Õ§Ö§Ý§Ñ§ä§î §Ö§ë§Ö §Õ§à §ß§Ñ§ã§ä§å§á§Ý§Ö§ß§Ú§ñ §á§Ö§â§Ú§à§Õ§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §à§ä§é§Ö§ä§ß§à§ã§ä§Ú.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2024¨C54, 30 §Þ§Ñ§ñ 2024 §Ô. ¡ª §¦§ã§Ý§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §à§ä§Ü§Ý§à§ß§ñ§Ö§ä §Ü§à§Þ§á§â§à§Þ§Ú§ã§ã§ß§à§Ö §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§Ö (OIC), §å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ö§ã§ä§î 30 §Õ§ß§Ö§Û §ã §Õ§Ñ§ä§í, §å§Ü§Ñ§Ù§Ñ§ß§ß§à§Û §Ó §á§Ú§ã§î§Þ§Ö §à§Ò §à§ä§Ü§Ñ§Ù§Ö, §é§ä§à§Ò§í §á§à§Õ§Ñ§ä§î §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§ð §ß§Ñ §ï§ä§à §â§Ö§ê§Ö§ß§Ú§Ö.

IR-2024-151, 30 §Þ§Ñ§ñ 2024 §Ô. ¡ª §±§à§ã§Ý§Ö §å§ã§á§Ö§ê§ß§à§Ô§à §á§â§à§Ò§ß§à§Ô§à §Ù§Ñ§á§å§ã§Ü§Ñ §á§â§à§Ô§â§Ñ§Þ§Þ§í ?Direct File? §Ú §á§à§Ý§å§é§Ö§ß§Ú§ñ §Þ§ß§à§Ô§à§é§Ú§ã§Ý§Ö§ß§ß§í§ç §à§ä§Ù§í§Ó§à§Ó, IRS §à§Ò§ì§ñ§Ó§Ú§Ý§à §ã§Ö§Ô§à§Õ§ß§ñ §à§Ò §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§Þ §å§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ú ?Direct File?, §ß§Ñ§é§Ú§ß§Ñ§ñ §ã §á§Ö§â§Ú§à§Õ§Ñ §à§ä§é§Ö§ä§ß§à§ã§ä§Ú 2025 §Ô§à§Õ§Ñ.

FS-2022-35, §Ñ§Ó§Ô§å§ã§ä 2022 §Ô. ¡ª IRS §á§â§Ú§Ù§í§Ó§Ñ§Ö§ä §Ý§ð§Õ§Ö§Û §á§à§Õ§Ñ§Ó§Ñ§ä§î §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §Ó§Ú§Õ§Ö §Ü§Ñ§Ü §Þ§à§Ø§ß§à §â§Ñ§ß§î§ê§Ö, §ß§Ö§Ø§Ö§Ý§Ú §á§à§Ù§Ø§Ö, §Ú §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §â§Ö§ã§å§â§ã§í §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §à§ä§Ó§Ö§ä§à§Ó, §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§ç §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §ä§à§é§ß§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§¡ §Ó §ã§Ó§ñ§Ù§Ú §ã COVID 2022-134, 31 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. ¡ª §­§Ö§ä§à §á§à§Õ§ç§à§Õ§Ú§ä §Ü §Ü§à§ß§è§å, §Ú §ß§Ñ§é§Ú§ß§Ñ§Ö§ä§ã§ñ §ß§à§Ó§í§Û §å§é§Ö§Ò§ß§í§Û §Ô§à§Õ. §¥§Ö§ä§Ú §ã§à§Ò§Ú§â§Ñ§ð§ä§ã§ñ §à§Ò§â§Ñ§ä§ß§à §Ó §ê§Ü§à§Ý§å, §Ñ §â§à§Õ§Ú§ä§Ö§Ý§Ú §á§à§Ü§å§á§Ñ§ð§ä §Ú§Þ §Ó§ã§× §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à§Ö §Õ§Ý§ñ §å§é§×§Ò§í. §¦§ã§Ý§Ú §Ó§í §ç§à§ä§Ú§ä§Ö §ß§Ñ§Û§ä§Ú §ß§Ñ §ï§ä§à §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Ö §Õ§Ö§ß§î§Ô§Ú, §á§à§Õ§Ñ§Û§ä§Ö §Ù§Ñ§ñ§Ó§Ü§Ú §ß§Ñ §Ó§à§Ù§Ó§â§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó §Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ù§Ñ§é§×§ä§í, §á§â§Ú§é§Ú§ä§Ñ§ð§ë§Ú§Ö§ã§ñ §Ó§Ñ§Þ §Ù§Ñ 2021 §Ô§à§Õ.

IR-2022-179, 14 §à§Ü§ä§ñ§Ò§â§ñ, 2022 ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ã§Ö§Ô§à§Õ§ß§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §é§ä§à §ä§Ö, §Ü§ä§à §Ù§Ñ§á§â§à§ã§Ú§Ý §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §ã§â§à§Ü§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §á§à §á§à§Õ§à§ç§à§Õ§ß§à§Þ§å §ß§Ñ§Ý§à§Ô§å §Ù§Ñ 2021 §Ô§à§Õ, §ã§á§Ö§ê§Ú§Þ §Ó§Ñ§Þ §ã§à§à§Ò§ë§Ú§ä§î, §é§ä§à §Ü§â§Ñ§Û§ß§Ú§Û §ã§â§à§Ü ¨C §á§à§ß§Ö§Õ§Ö§Ý§î§ß§Ú§Ü, 17 §à§Ü§ä§ñ§Ò§â§ñ.

§©§Ñ§Þ§Ö§ã§ä§Ú§ä§Ö§Ý§î §¬§à§Þ§Ú§ã§ã§Ñ§â§Ñ IRS, §°§ä§Õ§Ö§Ý §å§ã§Ý§å§Ô §Ú §á§â§Ñ§Ó§à§á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§ñ §¥§å§Ô§Ý§Ñ§ã §°'§¥§à§ß§ß§Ö§Ý§Ý §à§Ò§ì§ñ§ã§ß§ñ§Ö§ä, §á§à§é§Ö§Þ§å §Ó§Ñ§Þ §ß§Ö §ã§Ý§Ö§Õ§å§Ö§ä §Ø§Õ§Ñ§ä§î §Õ§à §á§à§ã§Ý§Ö§Õ§ß§Ö§Û §Þ§Ú§ß§å§ä§í, §é§ä§à§Ò§í §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 §Ù§Ñ 2021 §Ô§à§Õ, §Õ§Ñ§Ø§Ö §Ö§ã§Ý§Ú §å §Ó§Ñ§ê§Ñ §á§â§à§ã§î§Ò§Ñ §à §á§â§à§Õ§Ý§Ö§ß§Ú§Ú §ã§â§à§Ü§Ñ §á§à§Õ§Ñ§é§Ú §Õ§à17 §à§Ü§ä§ñ§Ò§â§ñ §Ò§í§Ý§Ñ §å§Õ§à§Ó§Ý§Ö§ä§Ó§à§â§Ö§ß§Ñ.

IR-2022-117, 6 §Ú§ð§ß§ñ 2022 §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§¡ §ß§Ñ§é§Ñ§Ý§à §ß§Ö§Õ§Ö§Ý§ð §ã 5-§Ô§à §á§å§ß§Ü§ä§Ñ §ã§Ó§à§Ö§Ô§à §ã§á§Ú§ã§Ü§Ñ §á§â§Ö§Õ§å§á§â§Ö§Ø§Õ§Ö§ß§Ú§Û §à §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ§ç, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §¤§â§ñ§Ù§ß§à§Û §Õ§ð§Ø§Ú§ß§à§Û, §Ú §Ò§Ö§Ù§â§Ñ§Õ§à§ã§ä§ß§í§Þ §ß§Ñ§á§à§Þ§Ú§ß§Ñ§ß§Ú§Ö§Þ §à §ä§à§Þ, §é§ä§à §á§â§Ö§ã§ä§å§á§ß§Ú§Ü§Ú §Ó§ã§× §Ö§ë§× §á§à§Ý§î§Ù§å§ð§ä§ã§ñ §á§Ñ§ß§Õ§Ö§Þ§Ú§Ö§Û COVID-19 §Õ§Ý§ñ §Ü§â§Ñ§Ø§Ú §Õ§Ö§ß§Ö§Ô §Ú §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç §Ý§ð§Õ§Ö§Û §ã §á§à§Þ§à§ë§î§ð §æ§Ñ§Ý§î§ê§Ú§Ó§í§ç §ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§ç §á§Ú§ã§Ö§Þ, §á§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§Û §Ó §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ö§ä§ñ§ç §Ú §ß§Ö§à§Ø§Ú§Õ§Ñ§ß§ß§í§ç §ä§Ö§Ý§Ö§æ§à§ß§ß§í§ç §Ù§Ó§à§ß§Ü§à§Ó, §á§à§Þ§Ú§Þ§à §á§â§à§é§Ö§Ô§à.

IR-2022-62, 22 §Þ§Ñ§â§ä§Ñ, 2022 §Ô§à§Õ§Ñ ¡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 §ß§Ñ§á§à§Þ§ß§Ú§Ý§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §à §ä§à§Þ, §Ü§Ñ§Ü §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §à§ê§Ú§Ò§à§Ü §Ó §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ§ç. §£ §ï§ä§à§Þ §ã§Ö§Ù§à§ß§Ö §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §à§ä§Þ§Ö§é§Ñ§Ö§ä §â§ñ§Õ §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §à§ê§Ú§Ò§à§Ü, §Ó §ä§à§Þ §é§Ú§ã§Ý§Ö §ß§Ö§Ü§à§ä§à§â§í§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ù§Ñ§ñ§Ó§Ý§ñ§ð§ä §ß§Ö§Ó§Ö§â§ß§í§Ö §ã§å§Þ§Þ§í §ã§ä§Ñ§Ò§Ú§Ý§Ú§Ù§Ñ§è§Ú§à§ß§ß§à§Ô§à §Ý§î§Ô§à§ä§ß§à§Ô§à §Ü§â§Ö§Õ§Ú§ä§Ñ §Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§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§¡ §Ó §ã§Ó§ñ§Ù§Ú §ã COVID 2022-125, 16 §Ñ§Ó§Ô§å§ã§ä§Ñ 2022 §Ô. ¡ª §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ü§à§ä§à§â§í§Ö §á§à§Ý§î§Ù§å§ð§ä§ã§ñ §å§ã§Ý§å§Ô§Ñ§Þ§Ú §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Ô§à §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §á§Ö§â§Ö§Õ §Ó§ã§ä§â§Ö§é§Ö§Û §Õ§à§Ý§Ø§ß§í §á§à§Õ§Ô§à§ä§à§Ó§Ú§ä§î §Ó§ã§Ö §ã§Ó§à§Ú §Õ§Ñ§ß§ß§í§Ö. §¥§Ý§ñ §á§à§Õ§Ñ§é§Ú §ä§à§é§ß§à§Û §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§Þ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §ã§à§Ò§â§Ñ§ä§î §Ó§ã§Ö §ã§Ó§Ö§Õ§Ö§ß§Ú§ñ §Ú §á§à§Ý§å§é§Ú§ä§î §Ü§à§á§Ú§Ú §Ó§ã§Ö§ç §à§ä§ã§å§ä§ã§ä§Ó§å§ð§ë§Ú§ç §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó §Õ§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú. §¡§Ü§Ü§å§â§Ñ§ä§ß§à§Ö §Ó§Ö§Õ§Ö§ß§Ú§Ö §à§ä§é§×§ä§ß§à§ã§ä§Ú §Ú §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ñ §ã§Ó§Ö§Õ§Ö§ß§Ú§Û §á§à§Þ§à§Ø§Ö§ä §á§â§Ö§Õ§à§ä§Ó§â§Ñ§ä§Ú§ä§î §à§ê§Ú§Ò§Ü§Ú §á§â§Ú §ã§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ú §Ü§Ñ§Ü §Þ§à§Ø§ß§à §á§â§à§ë§Ö §á§à§Õ§Ñ§ä§î §Õ§à§Ü§å§Þ§Ö§ß§ä§í .