??????????? (COVID-19)-?? ????? ??? ???
IRS IRS ????????????? ????? ??? ??? (????????)??????? ?? ?? ??????? ???? ??? ???? ??????
???? ???? ???? ?? ???? ??????? ???? ??? ????? ?????? ??? ????? ??????? ????? ?? ????? ??, ????? ??? ??? ???? ???? ??? ?????
???? ??? ???? ????? ?????? ?? ????????? ??????????? ?????? ???? ??????? ??? ????? ????????? ????, ????? ?????? ?????? ??? ??? ???? ??????? ???? ??????? ???? ???? ???? ????? ?? ???? ??????? ?? ????? ???? ?????? ??????? ???? ???? ???? ?? ???????????? ???? ??????
?? ????? ????? ??? ???? ?????? ??????????? ????
?? ????? ???? ?? ????????? ???? ???? ?????:
- ?????? ?????? ????? ??????????
- ????? ???? ???? ???
- ???? ??? ?? ???? ???? ????? ?? ?????? ????
- ????? ? ????? ???????? ???? ???? ???
- ????? ??????? ???? ???? ???
- ????? ???? ??????? ???????? ???? ??????? ???
- ???????
- ???????????? ??????
- IRS-?? ????? ??????? ???
- ????? ???? ????
- ????? ?? ????????? ??????????? ?????
- ?????? ???????
?????? ?????? ????? ??????????
???????? ??????? ?? ????? ????? ?????? ??? ??? IRS-?? ????? ?????? ???? ??? ????? ?????? ????? ???? ???? ????? IRS-?? ????? ???????? ????? ???? ??????????? ????? ?????????? ????? ??????? ???? ????, ???????? ???????? 1 '?????? ?????? ????? ??????' PDF-? ?????? ?????? ??????,
????? ???? ???? ???
U.S. ?? ????? ??? ?????? ??? ????????????? ?????? ????? ??? ??????? ???? ????????? ??????? ???????? ???? ???? ???? ?? ?????? ???? ??? ???? ??? ??????? ???????? ?? ?? ????, ??? ?? ?????? ???? ?? ???? ???? ?????? ????? ???? ??????? ???? ??? ???? ???? ?? ?????, ???? ?? ???? ??????? ???? ???? ??????? ??? (????????)??????
?? ??????? ???? W-2 ???
???? ??? ???? ??????? ???? ??? ??? ???? ?? ????, ????? ????? ???????????? ?????? ???? ???? W-2, ???? ? ???? ?????? ???? ???, ?? ????? ??? ?? ??? ???? ???? ???? ????? ?? (withholding) ?????? ???? ??? ???? W-2 ???, ????? ???? ???? ??????? ???? ???? ?????, ???? ????? ?????????? ????? ??? ?? ?????? ???????? ??? ????? ?????? ?? ????? ?????? ??? ???? ???? ?? ??? ?????
??????? ? ???????????? ????? (Gig Economy Workers)
??????? ? ???????????? ??????? ????? ??? ????????? ???? ????? ?? ?????????? ?? ???? ??????? ????????????? ??????? ?????? ??????? ???, ??????? ?? ???? ?????? ??? ?? ????? ?? ????? ??? ???? ???? ?? ?? ????, ??? ???? ?????? ?????? ?? ?????? ???? ???? ??? ?????? ??????? ??????? (????????) ?????? ??? ??? ???? ????, ?? ?? ????????? ??????? ???? ???? ???? ????? ????????
??????????
??? ????? ?????? ????? ???????? ???????? ??, ????? ???? ?????????? (????????):
- ???? ??????? ????? ?????? ???? ?????? ?? ?????? ???????? ???? ???? ???? ???? ??????? ???????
- ???? ???? ????????? ????? ?? ???? ?????? ?? ?????? ???????? ???
- ???? ????? ???? ??????? ???? (???? ????? ????? ??????? ??)
???? ?????????? ??? ?????? ???? ???? ???, ??? ?????????? ????? ???? ??????? ???? ??????? ???? ??? ??? ???????? ?????????? ???????? ?? (????????) ?????? ??? ?????????
?????? ?????????? ???????? ??? (????????)?????? ?????? ???? ???? ??? ???? ??????? ??????? ? Medicare ??, ?? ??????? ??? ???????? ???? ???? ????? ???? ??? ????? ????? ???????? ???? ?????????????? ??????? ??????? ????????? ????? ????? ??????? ????? ????? ??????? ???????? ?????? ?????? ??????????? ??????, ???????????? ??????, ????????? ?????? ? ??????? ???? (Medicare) ?????????? ?????? ????
??????? ?????
?? ???????? ???? 1040 ?? 1040 SR, ?????? C, E, F ?? ???? 2106 ???? ???? ????? ???? ??? $10 ???????? ?? ????? ??? ??? ??? ??????????? ???? ?????? ??? ?????? ? ?????????? ?? ??????? (????????) ?? ????????? ???? ?????? ????
???? ??? ?? ???? ???? ????? ?? ?????? ????
???? ???? ??? ??? ??????? ???? ???? ?? ?? ?????? ???? ????, ?????? ???? ???? ???? ????? ?? (????????) ?? ???????? ?? ???????? (????????) ??????? ?????? ??????? ???? ???? ???? ???? ??? ???? ???? ???? ????? ?? ?? ???????? ?? ???????? ??????? ???????? ?? ?????? ?? ????, ????? ????? ???? ???? ??????? ???? ??? ??? ?????
???? ???? ?? ???? ?????
???? ??? ???? ????? ??, ????? ????? ?????????? ?????? ????? ???? ???? ???? ???? ??? ??? ?? ????? ???? IRS-?? ?????? ?????
????? ?????????? ????? ?????? ???? ???? ?? ?????? ?? ???? ??? ?? ?????? ???? ?????? ???:
- ????? ???? ??????
- ???? ???? W-4, ?????? ???? ???? ???? ????? ???? ????????? (Employee's Withholding Certificate) ????? ???????????? ?? ???? ???
????? ???? ???? ???? ????? ?? ????? ???? ???? ?????? ??????? ?????????? ????????? (????????) ??????? ???? ??? ??????? ??? ??? ?? ????? ???? ????? ???? ???????? ?????? ???? ????? ??????
???????? ??
???? ??? ????? ???? ??????? ?????, ????? ?????????? ?????? ???????? ?? ?????? ???? ???
???? ???? ???? ??? ??? $1,000 ?? ??? ???? ????? ????? ??? ????, ????? ?????? ???????? ??? ?????? ???? ??? ????? ???? ??? ???? ??????? ??? ????? ?? ??????? ??, ???? ???? ??? ??????? ? ???????????? ????? (gig economy worker) ?? ????? ??? ??? ?????
???? ??? ?????? ???????? ?? ?????? ???? ????? ????? ???? ??????? ???? ??? ??? ????, ??? ?? ????? ???? ??????? ???? ???? ??? ??? ??????? ????? ???? ???????
????? ? ????? ???????? ???? ???? ???
????? ? ????? ???????? ???? ?????? ????????? ???? ??????? ???? ??? (????????) ??? ??? ????? ???? ????
??? ???? ???? ??
??????? ? ???????? ???? ?? ???? ??? ? ???????????? ??????? ??????? ?? ?????? ?????????? 15 ??????? ???? ???? ??????? ???????? ????????? ? ????????? ???? ?????? ???? ?????? ??? ???? ???? ?? (????????) ?????? ??????
???? ???? ???? ????? ?? ???????
?????? ????????? ????? (Taxpayer Identification Number)
????? ?? ????????? ?? ???????? ???? ?????? ????????? ????? ???? ?????????
????? ??? ?????? ????????? ????? ?? ??????? ??????? ????? (Social Security number)?
???? ??? ??????? ??????? ??????? ???? ????? ?? ??, ????? ?????? ?????? ???? ????????? ?????? ????????? ????? (????????) ?? ITIN ??????? ???? ???? ITINs ?????? ??? ?? ????????? ??????? ?? ???? ? ??????? ???? ?????
ITIN ?? ??? ??:
- ?????? U.S. ? ??? ???? ??????? ?????
- ?????? ??????? ??????? ??????????? ???? ????? ??? ????
- ?????? ???????? ???? ??????? (????????)-?? ???? ??????? ?????
?????? ???? ???? ??
?????????? ??????
?????????? ?????? ?? ?-?????? ?? ??? ???? ????? ?????? ??????? ??????????? ??????? IRS-?? ???? ??????? ???? ????????? ?? ????????? ?????????? ??????? ?????
???? ??? ????? ???? ??????? ?-???? ????, ??? ???????? ???? ?? ?????? ????? ??????? ???? ??? 3 ???????? ????? ???? ?????????? ????? ???? ??????? ????? - ???? ??? ????????? ????? ?????? ??????????? ??? ????? ??? ????? ?? ?? ????? ????? ?????? ?????? ?????? ?-???? ?????? (????????) ???, ??? ????? ??? Free ob体育 (???? ????)?
Free ob体育 (???? ????)
???? ???? (????????)-?? ????????, ???? ?? ????????? ? ?????? ?????????? ??????? ??? ?????????? ????? ??????? ???? ??????? ???????? ? ???? ???? ??????
????? ??????
?????? ?????? ? ??????????? ????
U.S. ??????? ??????? ????? ? ??????????? ??????? ????? ?? ????????? ? ?????? ??? - ??? ????? ??? MilTax (??????????)-?? ?????, ??? ???? ???????? ?? ?????????? ?????????? ???? ??????? ????????? ? ?????? ?? ?????? ???? ???? ?????? ???????? ??????, ???????? ???????? ????? ?? ??????????? ???? ???, ????? ??? ?? ???, ?? ????????? ?????? ??? ????? ???????? ?????? ???????? ??? ?? ????? ?????? ??????? ???? ????, ???? ?????? ??????? ???????? ???? ?? ????????? ???? (????????) ?????? ????
??????????? ??????
???? ??????????? ????????? ?????? (????????) ?????? ????? ???? ??????????? ?????? ??? ???? U.S. ?? ??????, ?????? ???????? (????????) ???? ???????? ?????? (????????)??? ?????
???? ??? U.S. ?? ?????? ?? ?????? ???????? ??, ????? ???? ??????? ????? ???? ?? ??? ????? ??????????? ?? U.S.-?? ?????? ?????
???????? ????????? ???????? ????????? ?????????????? ?????? ??????? ???? ???? ???? ??? ????????????? ?????? ?? ?????? ????????? ????? ????????? ????????? ???? ????? ?? ???? ??? ???
????? ??????? ???? ???? ???
???? ???? ???? ????? ?? ???????
?????????? ????????? ????? (Employer Identification Number)
?? ???? ???? ???? ????? ??? ?????? – ??? ??? ?????? – ???? ?????????? ????????? ????? ?? EIN (????????) ??????? ??? ???? ???? EIN-?? ???? (????????) ??????? ????? ???? ????? ??? ???????? ????? ??????? ???? ??????
??????? ??
????? ??????? ?????? (????????) ???????? ??? ?? ?????? ??? ????????? ?????? (????????) ?????? ?????? ???? ??? ??? ?????? ?????? ?????? ??? ????
??? ??????, ?????? ?? ???? ???????? ?????? ???????? ?? ?????? (????????) ???? ??????? ????? ???? ???? ?????? ?????? ?????? ???? ????
??????? ????
???????? ???? ???? ?? ???????? ?????? ???? ??????? ???? ??????? ???? ???? ???? ???????????? ???? ???? ??????? ???? ????
???? ??? ?????? ??????? ????? ?? ?????? ??? ????? ???????? ?????? ?????? ??? ?? ??? ????? ????? ????????? ??? ????????? ?????? ???? ?????? ?'??, ?????? ??? ???????? ?????? ???? ???? ??? ?? ????? ??????? ?????? (????????) ??????
??????????? ??
????? ????? ????? ?????? ??????????? ?????? (????????) ?????? ???? ???? ??????????? ??????? ????? ???:
- ??????? ??????? ? Medicare ??????
- ???? ???? ??????? ???? ???? ?????
- ??????? ????????? ??
?????? ??
?????? ?????? ?? (????????) ?????? ???? ??? ???? ??? ????? ??????:
- ????????? ???? ???? ?????? ?? ?????? ???
- ????????? ???? ???????? ?????? ???????? ???
- ??????? ???????? ?????, ??????????? ?? ???? ??????? ???
- ????????? ???? ???????? ???? ???? ????? ???
??????????? ??????
U.S. ? ????????? ??? ??? ?????? ??????, ?? U.S. ?? ????? ????????? ??? ??? ????? ???????????? ??????????? ??????? (????????) ???? ?????? ??????????? ???????? ???? ???? ????
????? ???? ??????? ???????? ???? ??????? ???
?????????????? ????????? ???? ?????????? ?? ????????? ??????
IRS ?????? ????????? ???????? ?????????? ???????????? ????????????? (????????) ??????? ????????? 10,000 ??? ???? ?????? ?????? ?????????? ?? ????????? ?????? ????? ???? ???? ???? ???? (????????)-?? ???????? ??????? ???? ??????
Volunteer Income Tax Assistance (???????????? ????? ???????)
Volunteer Income Tax Assistance (???????????? ????? ???????) (VITA) ???????? ??? ??? ??????? ??????? ???? ???? ?????????? ????? ???? ??????? ????????? ?????? ???, ????? ???:
- ?? ???? ?????? ??
- ???????
- ?????? ????? ????? ??????
Tax Counseling for the Elderly (?????????? ???????? ???? ?? ????? ??????????)
Tax Counseling for the Elderly (?????????? ???????? ???? ?? ????? ??????????) (TCE) ?????????? ??? ??????? ???? ?????????? ?? ????????? ??????? ?????? ???, ????????? ??? ??? ???????? ???? ????? ??? 60 ??? ? ??? ????? ????????????? ???? ?????, ????? ??? ????-????????? ???????? ???????? ???????????? TCE ?????????
???? ?? ??????? ????? ????
????? ???? ??????? ???????? ???? ???? ????? ??? ????? ??????? ??, ????? ???? ???? ?? ?????????? ???????? (????????) ???? ??????
??? ???? ???????????? ?????????? ???? ????? ????????? ?????? ???????? ????? ?? ????????? ??????? ????? ???? ????? ?????, ????? ??, ????? ??????, ????? ??????? ??????? ????? ??? ????? ?????? ?????? ????????? ???? ??????
????? ??? ?? ??????? ??????? ??????? ???? ?????? ????? ??????? ???????? ???? ???? ??? ????????? ???????? ???? ????????? ???? ???? ?? ???????????? ???????? ???? ???? ?????? ??????????? ?????? ????? (????????)?
???????
?????? ???
???? ????? ?? ???? ?? ???? ?????? ?????? ??? ???? ????? ???? ??????? ????? ?????, ???? ???? ??? ?????? ??? (????????) ???????? ????? ????? ???? ??????? ?????? ???? ??????? ????? ??? ????????? ? ?????????
???? ????? ??????? ?????? ??????????? ????? ??????? ?????? ??? ???? ?????? ???? ??? ?????? ???? ???????? ??????? ????, ??? ????? ?????? ??? ???? ????? ?? ?????? ?????? ???? ????? ???? ???
????? ????????? ???? ??? ?????
???? ??????? ?????? (????????) ?? ???? ?????? ??? ?? ????? ???? ????????? ???? ??? ?????? ????? ??????? ???? ???? ????? ??????? ??????? ????? ?? ITIN, ????? ?????? ?? ?????? ??? ????? ????????? ???? ???????? ??????? ????
???? ????? ??? ??????? 21 ????? ???? ?????? ???? ????? ???????? ??? ??? ???? ???:
- ???? 21 ????? ???? ??? ??? ????? ???? ??????? ?-???? ??? ?????
- ???? 6 ???????? ???? ??? ??? ????? ?????? ??????? ??????? ?????? ?????
- Where's My Refund (???? ??????? ?????)? ????? ?????? IRS-?? ????? ??????? ???? ???
???????????? ??????
???? ???????, ????? ??????? ???? IRS2Go ????? (????????)??????? ??? ????? ?????? ???????? ???????? ????? ?? ?????? ???? ?????? ??? ????? ???? ?????? ?????????? (????????) ???? ??????
IRS-?? ????? ??????? ???
?? ????????? ????????
????????? ????? ???? ?? ????? ????????? ???? ?????? ?????? ???? ????? ????? ??? ?? ????????? ????????? ????? ?? ????? ???? (????????)?
IRS ???? ?? ???? ??:
- ????? ????????? ?? ?????? ???? ???????? ???? ???? ????, ?????? ????? ?? ??????? ??????? ??????? ????? ????? ??????? ????
- ???????? ???????????? ???? ?????? ??? ???? ??????????, ????? ???? ?? ????? ????? IRS ?????? ?????? ??????? ???? ??? ???????
- ?????? ???? ???? ??????????? ???????????? ?????? ??????? ???? ???? ??????, ???? ???????? ????? ?????, ????? ????? ?? ?????? ?????????????
- ?????????? ?? ???? ???? ?????? ????????? ???? ????????? ????? ?? ???????? ??? ???????? ???????? ???? ???? ????? ??????
- ????? ????????'? ????????, ??????? ???????? ?? ????????? ?????? ???? ?????? ????? ?????? ????????? ??????? ????? ????? ???? ????????? ?? ?????????? ?? ?????? ???? ??????? ????
- ????? ?? ?????? ????? ??? ??? ????? ?????? ?????? ??? ?? ????? ???? ????? ?? ????, ?????? ?????????? ???? ???? ???????
- ?????? ??? ??? ??? ?? ???? ??? ???? ???? ??????? ???????, ?? ???? ????????? ???? ???
????? ????
???? ???? ????????? ????? ???? ?? ??? ??? ???? ??????? ???? ??? ??? ????????????????? ??????? ???? ???? ???? ????? ????????? ???? – ???? ????? ??????? ??????? ????? ?? ITIN ???? ????
????? ????? ????????? (????????) ????? ??? ???? ??? ????????? ????? ?? ??? ???????? ????? ???? ? ??????? ???????? ????? ???? ???????? ??????? ????
???????? ?????
??? ????????????? ????? ??? ???? ??????? ???, ??? ???? ??????? ? ???????????? ?????????? ??????????? ??????? ???? ???????????? ?????? ? ???????? ????? (????????) ?????? ????
???? ?????? ????????? ???? ?????? ????????? ???? ??? (????????) ??? ?????? ??????? ???, ???? ???? ??????, ????? ???????? ??? ????? ???????? ????? ???? ??????
Taxpayer Advocate Service (???????????? ?????????? ???????)
Taxpayer Advocate Service (???????????? ?????????? ???????) (TAS) ?? IRS-?? ????? ???? ??????? ?????? ?? ????????? ??????? ??? ??? ????????? ???????????? ????? ???? TAS ?????? ??????? ??? ???:
- ????? ???? ??????? ????? ???? ?????? ???????? ???
- ???? IRS ?? ????? ????? ??????? ?????? ???? ?????? ???????? ??? ?????? ???? ?????? ????????, ??
- ???? ??????? ???? ?? ???? IRS ????????, ????????? ?? ??????? ???????? ??? ??? ???? ?????? ??? ???? ???
???? ??? TAS ??????? ???? ??????? ????? ????, ?? ????? ?????????? ????? ???, ????? ???? ?????? ??????? ???? ???? ???????? ?? ???? ?????
??? ???? 877-777-4778 ?????? ??? ?????
Low-Income Taxpayer Clinic (?? ?????????? ?????? ???????)
Low-Income Taxpayer Clinics (?? ?????????? ?????? ???????) (LITCs) IRS ? TAS ????? ????? ???????? LITCs ??? ???????? ???????????? ??? ????? ?? ???? ????????? ?????? ???? ??? ????? IRS-?? ????? ?? ????????? ??????? ?????? ??? ????????
LITCs ?????????? ???????? ????????? ???????????? ???? ????:
- ????,
- ????, ???
- IRS-?? ????? ??? ?????? ?? ?????? ????????? ??????
?????? ??? ????? ??????? ???? ??, ????? LITCs ??????? ?????? ? ??????????? ???????? ??????? ????? ???? ?????? ???? ?????
LITC ??????????? ?????????? ?? ??????? ??-?? ??????? ?????? ??? ???
??? ?????? ???? ???? ????? ???????? ???? LITC ????? ????, ??? ?? IRS ???????? 4134, ?? ?????????? ?????? ????????? ?????? (????????) ??????? ????? ???? 800-829-3676 ?????? IRS-?? ???????? ??? ???? ?? ????????? ???? ??? ???? ??????
????? ???? ????
????? ???? ?????????? ?????
????? IRS ?????????? ?????? ????? ??????? ???? ?????????? ???????? ????? ???????? ???????????? ???? ??????? ????? ???? ??? ????, ????? ???????????? ???????? ?????????? ??? ??? ???? ???? ?????? ???? ???????? ??????? ???? ????? ???? ??????? ???? ???? ????? ???? ????? ???????????? ??????? ???? ??????
????? ??????? ???? ????????? ???
????? ??? ?? ????????? ?????? ???? ????????? ??????? ??? ????????? ??? (????????) ??????? ????? ????? ??????????? ????? ?? ??????? ???? ????? ??? ???? ????????? ?????? IRS-?? ???? ????? ????? ?????? ???? ???? ??? ????? AGI ?? ???????????? ??? ?? (adjusted gross income) ??????? ??, ????? ???? ????? ??????????? ??? ????? ???? ??????
????? ?? ????????? ??????????? ?????
?? ????????? ????????
???? ?? ????????? ????????? (????????) ???? ?????? ????? ??? ?? ?????? ? ??????? ???? ?????? ?? ????????? ???? ?????? ???? ?? ????????? ???????? ?????????, ???? (?????????), ???????, ??????? ? ?????????? ????? ????? ????
Interactive Tax Assistant (???????????? ??????? ???????????????)
?????? ???????????? ??????? ??????????????? (????????) ?? ???? ?????? ??? ?? ????? ?? ??? ????????? ??????????? ????? ????? ??? ??????? ????? ???? ??????????? ???, ??? ????? ???:
- ??? ?? ???????
- ???? ????????? ???? ?? ??????? ?????? ????? ????
- ????? ??????-?? ?????? ?????? ???????? ??? ???
- ???? ????? ???? ???????? ??????? ????????? ??????? ?????? ???? ???? ?????
Earned Income Tax Credit Assistant (???????? ???? ??????? ?????)
???? ??? ?? ??? ??? ??? ?????, ?????? ?? ???? ?????? ?? ??????? ??? ?????, ????? ???? ???????? ???? ??????? ????? (EITC) (????????)-?? ???? ??????? ????? ???? ?????? ?? ?? ????????? ???? ???? ???? ??????? ????? ???? ?????, ??? ????? ???? ????? ?? ?? ?????
???? ????? ???? ?? ?????, EITC ????? ????? (????????) ??????? ?????
?????? ???????
???? ??? IRS.gov ???????????? ????? ?? ????????? ??????????? ????? ????? ?? ???, ????? ???? ??????? ???????? ???????? ?????? 350 ??? ???? ????? ??????? ???? ????? ?????????? ????? ??????? ?????, 800-829-1040 ?????? ?? ????? ????? ??? ????? ?????, 833-553-9895 ?????? ?? ????? ????? ???? ???? ??????????? ?????? ??????? (IRS) ??????????? ???? ????, ???? ??????:
- ?????? ???????? ?????? ???? ??????? ?????? ???? ??????, ????
- ?????? ?????? ???? ??????? ?????? ?????? ????????? ????????? ??? ?????? ??? ??????, ?????? ??????? ????????????? ????????? ????????? ????? (????????) ?????? ???? ?????