??????????? (COVID-19) ????? ????
IRS ??????????? ????? ???? (???????? ???) ??? ??? ??. ??????? ??????? ???? ????? ?????.
????? ??????? ??????? ?????? ????? ??????? ??? ??? ??. ?? ?????? ????? ????????? ??????? ?? ??????? ???, ?? ?? ??? ??????? ??? ??? ??.
??? ??? ???????? ????? ????? ??????? ???? ????? ???? ??? ??? ????? ???. ? ???????, ??? ???? ????? ????? ?????? ??? ????? ????? ?????? ???? ???? ???? ????? ?????? ???????? ??? ???? ? ???????????? ????? ??.
? ????? ???? ????????? ?????? ???????? ???????????? ??.
? ???? ??, ???? ? ????? ???? ?????? ????:
- ????????? ????? ?????? ???????
- ???? ???? ?????? ???? ??
- ??? ????? ??? ???? ?????? ????? ????? ?????
- ?????? ??? ?????? ?????? ???? ???? ????
- ?????? ?????? ???? ???? ?????
- ?????? ????? ?????? ????? ??????? ??? ?????
- ?????
- ?????? ???????
- IRS ???? ??? ?????
- ????? ????? ??????
- ?????? ????? ????????? ?????
- ??????? ?????
????????? ????? ?????? ???????
???? ????????? ?????? ????????? ?? ??? ????? ?? ?????? ??? IRS ???? ??????? ??? ?? ?????? ???? ?????? ????? ????? ????.. IRS ???? ????????????? ???????????? ????? ??? ???????? ???? ???? ????, ?????? ????? ??????? 1??? (???????? ???), ????????? ????? ?????? ????????? PDF ??????? ??? ??.
???? ???? ?????? ???? ??
????????? U.S. ??????? ??? ????????? ???? ?? ???????? ?????????? ??? ??? ??, ????? ?? ????????? ??????? ????? ????? ??? ?? ????? ???????? ???? ??? ??. ?? ??? ??????? ???? ???? ??? ?????, ?? ?? ??? ????? ????? ???? ??????? ????? ??? ??. ????? ????? ?????? ???? ????? ???? ?? ???? ?? ?????, ??? ???? ????? ?????? ???? ?????? ???? ?? (???????? ???).
W-2 ????? ???????? ?????????
?? ??? ??? ?????? ???? ??? ????? ????????? ?????, ?? ?????? ????????? ???? ????? W-2, ????????? ??? ????? ????? ????? ????, ?? ????? ??? ??? ??? ???? ????? ??. ?? ???? ????? W-2 ???, ?? ??? ????? ?????? ???? ??? ??? ?? ???? ?? ?????? ?????????? ?????? ???? ????? ??????? ??, ??? ??? ??????? ???? ??? ????? ???? ??.
Gig Economy (??? ???????) ???????
Gig Economy (??? ???????) ??????? ?????? ??? ???? ???? ??????? ???? ?????? ???????????? ?? ??????? (????)-???, ????? ???? ????? ???? ???? ??? ????? ??. ??? ? ????????? ?????? ??????? ??? ?? ????? ????? ???? ????? ??. The Gig Economy Tax Center (? ??? ??????? ????? ??????) (???????? ???) ???? ????? ????????? ???? ???? ???? ????? ?????? ????.
???-?????? (Self-Employed)
??? ???-?????? (???????? ???) ?? ?? ??? ???? ????????? ????? ???? ???? ???:
- ??? ??????? ????? ???? ???????? ??????? ????? ????? ???? ?????? ???
- ??? ?? ?????????? ???? ?? ?? ????? ???? ?????? ??? ??
- ??? ?????? ??????? ????????? ?? (?????-???? ?????? ????)
?? ??? ???-?????? ???, ?? ????? ??????? ?????? ???? ??, ???? ????? ??????? ???? ??????? ????? ?????? ???? ???? ??? ??? ?? ???????????? ??????? ????? (???????? ???) ?????? ??? ??.
????? ??????? ???? ???-?????? ????? (???????? ???) ?????? ?? ????? ??. ? ?? ??????? ??????? ??? ??????? ???? ?? ?? ????????? ????? ???? ?? ??? ?????? ???? ??? ??? ??. ????? ???-?????? ????? ?????? Social Security System (??????? ??????? ??????) ?????? ?????? ???????? ???? ??? ??. Social Security (??????? ???????) ????? ???? retirement benefits (???????? ????), disability benefits (?????? ????), survivor benefits (????????? ????, ??? medical insurance (Medicare) benefits (????? ???? (???????)??) ???? ???? ???? ??.
?????? ??????
????? ??? ??????? (Small Business) ??? ???-?????? ???? ?????? (???????? ???), ?????????? ?? ??? ????? 1040 ???? 1040SR , ??????? C, E, F ???? ????? 2106 ???? ??? ??, ???? $10 ???????? ??? ?????????? (assets) ???? ??? ??????? ???? ??????? ?????? ???? ???? ??.
??? ????? ??? ???? ?????? ????? ????? ?????
???? ??????? ??? ??? ??? ???? ??????? ??? ?? ??????, ??? ?? ???? (???????? ???) ???? ??????? ????? (???????? ???) ?????? ?????? ????? ??? ????? ?????? ????? ??. ?? ??? ???? ???? ??????? ????? ?????? ?????? ????? ????? ???? ?? ???, ?? ???????? ??????? ????????? ??? ??? ??.
????? ????
?? ??? ???????? ???, ?? ????? ????????? ???? ?????? ??????? ??????? ???? ?? ??? ?????? ???? IRS?? ????? ??.
?????? ?????? ?????? ?????? ??????????? ????? ????? ???? ?? ???? ?? ?????? ??:
- ??? ????? ??? ????
- ????? W-4, Employee's Withholding Certificate (????????? ??????????? ??????????) ?? ??? ?????? ??????????? ?? ?????? ??? ??
????? ???? ?????? ??? ?????? ????? ????? ???? ???? ???? ????? ???? ????? ???? ?? ?? ??? ???? ????? ???? ???? ????? Tax Withholding Estimator (????? ??????????? ?????????) (???????? ???)?? ????? ???.
??????? ?????
?? ??? ?????? ????????? ???, ?? ??????? ???? ????? ??????? ?? ?????? ?????? ???? ??? ??.
?? ??? ???? ??? ?????? $ 1000 ???? ???? ????? ??????? (owe) ?????? ??????? ??? ?? ????? ??????? ??????? ?????? ?????? ?? ???? ??? ??? ??. ?? ??? ????????? ??????? ????? ???? ??????? ??? ???? ?? ??? ??? Gig Economy Worker (??? ??????? ??????) ??? ?? ???? ?? ??? ??.
?? ??? ????? ?????? ???? ?????? ?? ?????? ?? ???? ????? ????? ??? ?? ?? ?? ????? ??????? ???? ?????? ???? ?? ??? ?? ???????? ??? ????? ?? ??? ??.
?????? ??? ?????? ?????? ???? ???? ?????
?????? ??? ?????? ?????? ???? ????????? ????? ?????? ???? (???????? ???) ???? ???? ????? ???? ?????? ?????.
?????? ???? ?????
???????? ??? ??????? ???? ????? ?????? ??? ???????? ?????? ????? ??????? ???? 15 ?????? ??? ??. ????????? ?????? ??????? ?????? ??? ??????? ?????? ?????? ???? ?????? ???? ????? (???????? ???) ?? ??????? ?????? ????? ???.
????? ??? ???? ?????? ???? ??
????????? ??? ????
????????? ??? ???? ?????? ???? ?????-??????? ????????? ?? ????? ??.
????????? ????????? ??? ????? ??????? ??????? ????? ??? ??.
?? ??? ??????? ??????? ???? ???? ????? ?? ???, ?? ????? ????????? ????????? ??? ???? (???????? ???) ???? ITIN ??????? ????? ??. ITIN ???? ????? ????? ??????? ??? ?????????? ???? ? ??????? ??? ??.
?? ITIN ? ????? ???:
- ???? U.S. ??? ??? ???? ???? ?????? ????? ???
- ???? ??????? ??????? ???? ???? ????? ??????? ???
- Earned Income Tax Credit (??????? ??????? ???????) (???????? ???) ???? ???? ???? ??????? ???
???? ???? ???? ?????
???????????? ???????
???????????? ??????? - ???? ?-??????? - ?????? ??? ?????? ??????? ?????? ???????? ?? IRS ?? ?????? ???? ???????? ????? ????????? ???????? ????? ??.
?? ??? ?????? ????? ?????? ?-???? ???, ?? ???? ??????? ???? ?????? ?????? ??????? ????? 3 ?????????? ???? ???? ????? ????? ????? ???? -? ?? ????, ?? ??? ?????? ????? ?????? ???? ??????? ??? ????????? ???? ???. ????? ???? ???? ???? ???? ??? ?-???? ??????? (???????? ???) ??? ??.
???? ????
???? ???? (???????? ???) ????, ??? ??????? ?????? ??? ??? ??? ??????? ???????? ??????? ?????? ?????? ????? ??????? ?????? ????? ??? ???? ??? ??? ??.
????? ??????????
??????? ??? ????????
U.S. Armed Forces (??.??. ??????? ??)?? ????? ??? ?????????? ??? ????? ?????????? ??? ???? ??? ?? - ????? MilTax (?????????) ?????? ????? ??, ? ?? ????????? ?? ?? ??????? ???? ???? ????? ?????? ????????? ??? ??????? ?????????? ??? ??. ??? ??????? ????? ???? (???????? ???), ??? ??? ?????? ??? ??, ????? ???? ??????? ???, ?? ??????? ???? ??? ?????? ??????? ???? ???? ??? ??? ?? ?? ????? ???? ????? ?????? ?????? ???? ???.
????????????? ??????????
????????????? ????????? ?????????? (???????? ???) ??????? ????? ??????? ????????? ??? US ??????, ?????? ???????? (resident alien) (???????? ???), ???? ???-?????? ???????? (non-resident alien) (???????? ???)?? ???? ?? ?????? ??.
?? ??? US ?????? ???? ?????? ???????? ???, ?? ??? ????? ??? ?? ???? ??????????, ????? ??????????? ??? US ????????? ???? ??.
???-?????? ???????? ?? ???? ???????? ????????? ??????????? ????? ??? ?? ??? ???????? ?????????? ????? ???? ?????? ???? ???????? ???? ?????? ??? ?? ? ????? ????????? ??? ??.
?????? ?????? ???? ???? ?????
????? ??? ???? ?????? ???? ??
????????? ??? ????
????????? ??????? - ??? ???? ?????????? -?? ???? ???? ???? ?? Employer Identification Number (????????? ??? ????) (???????? ???), ???? EIN?? ???? ??? ??. ??? EIN ???? ?????? ???? ??? (???????? ???) ??? ?? ??? ??? ? ????? ???? ????? ??? ??.
?????? ??????
????? ??? ?????? ????? (???????? ???) ?????? ???? ??? ??? ????? ???? ???? ????? ?? ?? ?????? ?????? ?????? (???????? ???) ????? ??? ??.
??? ????, ????? ????? ???? ??????? ?????? ??????? ????? ?????? (???????? ???) ????? ????? ??? ?? ?????? ????? ?????? ????.
?????? ??? ?????
???????? ??????? ???? ???????? ??????? ??????? ?????? ???? ????? ????? ??. ???????? ?????? ?????? ???? ??? ??.
??? ??? ??????? ????? ??? ?? ?? ?????? ???????? ???? ???? ????????? ??? ?? ???? ?? ?????? ??. ??? ??????? ???? ?????? ????????? ????? (???????? ???) ????? ??? ?????? ???? ????? ?? ?? ????? ???? ?????? ??????? ?????? ??.
?????? ??????
?? ????? ???? ????????? ???, ?? ????? ?????? ????? (???????? ???) ???????? ???? ?????. ?????? ???????? ????? ??:
- Social Security and Medicare taxes (??????? ??????? ??? ??????? ?????)
- Federal income tax withholding (????? ??????? ????)
- Federal unemployment tax (????? ????????? ????)
Excise taxes (??????? ?????)
?? ?????? ??????? ????? ??????? ????? (???????? ???) ???????? ???? ??? ???:
- ???? ????????? ??????? ??? ???? ???? ??
- ???? ???????? ?????? ????? ??
- ????? ???????? ??????, ??????? ???? ????????? ????? ??
- ???? ????? ???? ?????? ????? ??
????????????? ???????
US??? ?????????? ???? ?????? ??????? ???? US?? ?????? ?????????? ???? ????? ???????? ????????????? ??????? (???????? ???) ?????? ??????? ????????? ????? ???? ????? ??.
?????? ????? ?????? ????? ??????? ??? ?????
????? ?????????? ???? ??? ????? ???
????? IRS-???????? ????? ????????? ?????????? ???????????? (???????? ???) ???????? 10,000 ?? ??? ????? ?? ??? ????? ??? ?????? ??. IRS ???? ???? (???????? ???)?? ??? ?????? ??? ?? ????? ??? ??.
Volunteer Income Tax Assistance (?????????? ??????? ???)
The Volunteer Income Tax Assistance (VITA) {?????????? ??????? ??? (VITA)} ?????????, ??? ?????? ??? ???? ??? ?????? ??????? ?????? ????????? ?????? ??? ??:
- ????? ????? ???
- ??????
- ???????? ???????? ???????????
????? ???? ????? ???????
Tax Counseling for the Elderly (????? ???? ????? ???????) (TCE)????????? ???? ??????????, ??? ????? 60 ???? ?? ???? ??? ?????? ???? ???? ??? ????? ???? ??? ??. TCE ??????? ?????? ??????? ?????? ??? ????????-??????? ????????? ?????????? ??????? ??.
?? ????? ????????? ???? ???
??? ????? ??????????? ?? ???? ??? (???????? ???) ??? ?? ?? ???? ????? ????? ?????? ????? ???? ????? ???? ???.
? ?? ??????? ?????? ??. ????? ???? ??? ????????? ?????? ???? ??? ?????? ????? ????????? ?? ??????? ???. ??? ?????? ????, ????? ???, ?????? ?????, ?????? ??????? ??????? ????? ??? ?????? ??????? ?????? ????? ???? ???? ??.
????????? ????? ??????????? ???????? ????? ???? ???? ??. ????? ?????? ?????? ????? ???? ???? ???? ????????? ?????? ?????? ???? ??. ????? ????? ??????? ???? ???? ????? ????? (???????? ???) ????????? ????? ????.
??????
???????? ???????
?? ??? ?????? ???????? ??????? ???????? ????? ??????? ???? ???, ?? ???? ???? ???? ???????? ??????? (???????? ???) ???? ???. ?????? ????? ????? ???????? ? ???? ???? ??? ??. ? ??? ??, ??? ? ???????? ??.
??? ?????? ??????? ???? ????? ???? ???????? ???????? ??? ??? ??? ??. ?????? ??? ???????? ????????????, ?????? ?????? ???? ???? ?????? ???? ????? ?????? ??? ???? ?????? ???.
?????? ????? ????? ???
Where's my Refund? (???????? ???) ?? ?????? ??? ?? ?? ?????? ????? ??????? ????? ????. ??? ??????, ????? ????? Social Security Number or ITIN (??????? ??????? ???? ???? ITIN), ?????? ??????? ?????? ??? ?????? ??????? ?????? ????? ???? ????.
??? ????????? ?????? 21 ?????? ??? ?????? ???? ???? ???. ????? ???? ???? ??? ???? ???? ??:
- ??? ?????? ????? ?????? 21 ???? ???? ??? ?????? ?-???? ?????? ??
- ??? ?????? ???? ?????? 6 ???? ???? ??? ?????? ???? ?????? ??
- The Where's My Refund? ??? ???? IRS?? ?????? ???? ??? ??
?????? ???????
??? IRS2Go ???? (???????? ???) ???????, ????? ???? ?????? ?????? ???????? ?????? ????? ????? ????? ??? ??. ??? ????? ???? ?????????????? (???????? ???) ?????? ??????? ??.
IRS ???? ??? ?????
????? ???????
?????????? ?????? ???? ???? ????? ????????? ?????? ?????? ?????? ??? ??. ????? ??? ??? ????? ????????? ????????? ???? (???????? ???).
IRS ? ??????? ???????:
- ????? ????????? ???? ?????? ?????? ????? ???? ?????, ??????? ????? ???? ?????? ???????? ????? ?????? ???.
- ????????? ???????? ???? ???? ?????? ??????? ????, ?? ????? ????? ??????? ??? ?? IRS ????? ???? ??? ???? ????.
- ??? ??? ?????? ?????? ?????? ???????? ???? ??? ??? ?? ??????? ????? ?????, ????? ????? ???? ???? ?????????.
- ??? ?????? ?? ??? ?? ??? ????? ???? ???? ????? ???????? ????, ????? ?????? ????.
- ?????? ????????? ???????, ?????? ??????? ???? ????????? ?????? ????? ?????? ????. ? ???????? ????? ??????? ??????? ?? ?? ?????? ??????? ???????? ?????? ???? ????? ??.
- ?????? ??? ?? ??? ????? ????????? ??? ???? ???? ???? ?????? ?? ????? ???? ?????? ???.
- ???? ??????? ??? ???? ????? ????? ?????? ?? ?? ????? ???? ??? ???.
??? ????
????? ?????? ???? ???? ??? ???????? ??????? ???? ???? ???? ?????? ??? ????? ????????? ?????? - ??? ?? ????? ??????? ??????? ???? ???? ITIN – ???? ??? ?? ?????? ????? ??????? ??? ???? ??? ??.
??? ?????? ????? ???? (???????? ???) ??? ?? ??? ?????? ???? ??? ??? ?????? ??? ??? ?? ????????? ????????? ???.
??? ????
?????? ????? ??? ?????-????? ??? ??? ?? (???????? ???), ?????? ??? ???????? ??? ????????? ?????? ??????? ??????? ???? ???? ??? ???? ??? ?????? ???? ?????? ???? ???.
??? ???? ???? ???? ?????? ???? (???????? ???) ??? ?? ?????? ????? ?? ???? ??? ???? ??? ????? ????, ?????? ?????? ??? ?????? ???????? ???????? ??? ???.
Taxpayer Advocate Service (????????? ??????? ????)
The Taxpayer Advocate Service (TAS) {????????? ??????? ???? (TAS)} IRS?? ???? ?? ???????? ?????? ?? ?? ???????????? ??? ??? ?? ??? ???????????? ?????????? ????? ??? ??. TAS ???? ??? ??? ??? ?? ??:
- ????? ??????? ?????? ??????? ??????????? ???? ???? ???
- ??? ??????? ????? ??? ??? IRS ???? ????? ????????? ?????? ??????? ?????? ???, ????
- ??? ???? ?? ?? IRS ??????, ????????? ???? ????????? ???? ?? ??????? ??? ?? ???.
?? ??? TAS ?????? ???? ???? ???, ?? ??????? ??? ???, ?? ??? ???? ??? ???? ???? ??? ????.
?????? ??????? ?? ???? 877-777-4778 ?? ??? ???.
Low-Income Taxpayer Clinic (??? ??? ????????? ???????)
Low Income Taxpayer Clinics (LITCs) (??? ??? ????????? ?????????) IRS ??? TAS ?????? ???????? ??. LITC ?? ??????????? ???????????? ??? ?? ????? ??? ?????? ?????? ??? ??? ??? ???? IRS ???? ?? ?????????? ?????? ?????? ???? ???.
LITCs ???? ????????????? ???????????? ??? ??? ??:
- ?????,
- ?????, ???
- IRS ????? ??? ???????? ????? ???????? ??????.
?? ???????? ????? ???? ???? ???, ?? LITCs ????? ????????????? ??????????? ??????? ??? ????????? ?????? ?????? ???? ???? ??? ??.
LITC ????? ??? ???? ???? ?? ???? ??? ??? ??.
??? ?????? ???? ???? ????? ?????? LITC ?????, ?? ??????? ?? ???? IRS ????????? 4134 ??????? ???, Low Income Taxpayer Clinic List (???????? ???). ? ????????? ??? ??? 800-829-3676 ?? IRS ???-???? ?? ??? ????? ?? ????? ??? ??.
????? ????? ??????
?????? ????? ??????? ???
?????? IRS ??????? (???????? ???) ???? ?????? ????? ????? ??????? ?????? ???????? ???????? ?????? ??? ??. ?????? ????? ??????????? ?????? ?????? ???? ?????? ??????? ?????, ?????? ???????? ???????? ??????? ??? ??? ???? ????? ????? ???????? ?????? ???, ??? ?? ??? ??? ???? ???? ??? ??.
?????? ??????? ?? ?????????????? ?????
?? ???? ????? ??? ????? ?????? ???????? ????? ???? ???, ?? Get Transcript (???????? ???) ?????. ????? ?????????????? ?????? ????? ??????????? ????????? ???? ????? ??????? ??. IRS ?? ????? ??? ????? ???? ?? ????? ????? AGI - ???? ???????? ????? ??? (adjusted gross income)?? ???? ???, ?? ??? ???? ????? ?????????????? ?? ???? ??? ??.
?????? ????? ????????? ?????
????? ?????
??? ????? ??????? (???????? ???) ???? ?????? ??? ?? ?????? ??? ???????? ???? ??????? ??????? ?????? ???? ???? ??. ????? ????? ??????? (???????? ???), ?????? (????????) (???????? ???), ?????? (???????? ???), ????? (???????? ???) ??? ????????????? (???????? ???) ?????? ??.
??????????? ????? ?????????
????? ??????????? ????? ????????? (???????? ???) ?? ?????? ??? ?? ?? ?????? ????? ??????? ????????? ???? ????. ?? ? ???? ??????? ????? ???????? ???? ?? ??:
- ?? ??? ??????? ??
- ??? ??? ??? ???? ????? ????????? ???? ???? ???
- ?????? ??????? ?????? ???? ???? ????? ?????
- ??? ?????? ????? ?????? ?? ??? ?????? ?????? ???? ??? ??? ??
?????? ?????????? ??????? ????????
?? ??? ??? ????? ??? ?????? ???? ????? ??? ???? ????? ??? ????? ???, ?? ??? Earned Income Tax Credit (EITC) {??????? ?????????? ??????? (EITC)} (???????? ???) ???? ????????? ?? ??? ??. ? ????? ??????? ????, ??? ??? ?? ????? ????? ??? ??, ??? ??? ????? ???? ??? ????? ??????? ?? ???.
??? ???? ?? ?? ???? ?? ???? ???? EITC ???????? ??? (???????? ???) ?????.
??????? ?????
?? ???? IRS.gov ?? ????? ?? ????????? ????? ? ???, ?? ??? ???? ?????????? ??????????? ???????? 350 ?? ??? ???????? ???? ??? ???? ???. ??????? ???? ????, ??? 800-829-1040. ???? ??? ????? ????, ??? 833-553-9895. ??? ?????? (IRS) ????? ???? ??????? ?? ? ??? ??? ??:
- ??? ?? ???????? ???? ?????, ????
- ????? ??????? ????? ?? ?? ?????? ???? ??????????????? ??????? ??? ???? ??? ????? ??? ????? ???. ???? ????? ????? ?? ????? ??????? ?????? ???? ??????? ????? (???????? ???) ?? ???? ???? ???? ??.