§±§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ 947 (02/2018), §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú- §ä§Ö§Ý§î§ã§ä§Ó§à §á§Ö§â§Ö§Õ §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ (IRS) §Ú §¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î

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Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

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§³§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Ý§Ú§è§Ñ §á§à§Õ§á§Ñ§Õ§Ñ§ð§ä §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §á§â§Ñ§Ó§Ú§Ý, §ã§à§Õ§Ö§â§Ø§Ñ§ë§Ú§ç§ã§ñ §Ó §¸§Ú§â§Ü§å§Ý§ñ§â§Ö 230. §°§Õ§ß§Ñ§Ü§à §Ý§ð§Ò§à§Ö §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à, §Ú§Þ§Ö§ð§ë§Ö§Ö §à§Ò§ë§Ö§Ö §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î (§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î), §Õ§à§Ý§Ø§ß§à §Ò§í§ä§î §ß§Ñ§Ù§ß§Ñ§é§Ö§ß§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ú §á§à§Õ§Ñ§ä§î §á§Ú§ã§î§Þ§Ö§ß§ß§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ó IRS, §Ó §Ü§à§ä§à§â§à§Û §å§Ü§Ñ§Ù§Ñ§ß§à, §é§ä§à §à§ß §Ú§Ý§Ú §à§ß§Ñ §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß(§Ñ) §Ú §Ú§Þ§Ö§Ö§ä §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ü§à§ß§Ü§â§Ö§ä§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ. §¥§Ý§ñ §ï§ä§à§Ô§à §Þ§à§Ø§ß§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §¶§à§â§Þ§å 2848.

§°§è§Ö§ß§ë§Ú§Ü§Ú.

§­§ð§Ò§à§Ö §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à, §Ü§à§ä§à§â§à§Ö §á§â§à§Ó§à§Õ§Ú§ä §à§è§Ö§ß§à§é§ß§í§Ö §â§Ñ§Ò§à§ä§í, §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ñ§ð§ë§Ú§Ö §à§è§Ö§ß§Ü§å §Ñ§Ü§ä§Ú§Ó§à§Ó §Ó §ã§Ó§ñ§Ù§Ú §ã §à§Õ§ß§Ú§Þ §Ú§Ý§Ú §ß§Ö§ã§Ü§à§Ý§î§Ü§Ú§Þ§Ú §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ§Ú §Ó§à§á§â§à§ã§Ñ§Þ§Ú, §á§à§Õ§é§Ú§ß§ñ§Ö§ä§ã§ñ §á§â§Ñ§Ó§Ú§Ý§Ñ§Þ, §ã§à§Õ§Ö§â§Ø§Ñ§ë§Ú§Þ§ã§ñ §Ó §¸§Ú§â§Ü§å§Ý§ñ§â§Ö 230. §°§è§Ö§ß§ë§Ú§Ü§Ú §ß§Ö §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ, §ß§à §Þ§à§Ô§å§ä §Ó§í§ã§ä§å§á§Ñ§ä§î §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§Ö§Û §à§ä §Ú§Þ§Ö§ß§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó.

§¡§Õ§Ó§à§Ü§Ñ§ä§í.

§­§ð§Ò§à§Û §Ñ§Õ§Ó§à§Ü§Ñ§ä, §Ü§à§ä§à§â§í§Û §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §ß§Ö §à§ä§ã§ä§â§Ñ§ß§Ö§ß §Ú§Ý§Ú §ß§Ö §Ý§Ú§ê§Ö§ß §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §á§Ö§â§Ö§Õ IRS, §Ú §Ü§à§ä§à§â§í§Û §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ý§Ú§è§à§Þ §ã §ß§Ö§Ù§Ñ§á§ñ§ä§ß§Ñ§ß§ß§à§Û §â§Ö§á§å§ä§Ñ§è§Ú§Ö§Û §Ú §é§Ý§Ö§ß§à§Þ §Ñ§Õ§Ó§Ñ§Ü§Ñ§ä§å§â§í (bar) §Ó §Ý§ð§Ò§à§Þ §ê§ä§Ñ§ä§Ö, §Ó§Ý§Ñ§Õ§Ö§ß§Ú§Ú, §ä§Ö§â§â§Ú§ä§à§â§Ú§Ú, §ã§à§Õ§â§å§Ø§Ö§ã§ä§Ó§Ö §Ú§Ý§Ú §à§Ü§â§å§Ô§Ö §¬§à§Ý§å§Þ§Ò§Ú§ñ, §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS.

§­§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§í (CPA).

§­§ð§Ò§à§Û §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â, §Ü§à§ä§à§â§í§Û §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §ß§Ö §à§ä§ã§ä§â§Ñ§ß§Ö§ß §Ú§Ý§Ú §ß§Ö §Ý§Ú§ê§Ö§ß §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §á§â§Ñ§Ü§ä§Ú§Ü§à§Û §Ó IRS, §Ú §Ü§à§ä§à§â§í§Û §Õ§à§Ý§Ø§ß§í§Þ §à§Ò§â§Ñ§Ù§à§Þ §Ü§Ó§Ñ§Ý§Ú§æ§Ú§è§Ú§â§à§Ó§Ñ§ß §Õ§Ý§ñ §á§â§Ñ§Ü§ä§Ú§Ü§Ú §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§Ñ §Ó §Ý§ð§Ò§à§Þ §ê§ä§Ñ§ä§Ö, §Ó§Ý§Ñ§Õ§Ö§ß§Ú§Ú, §ä§Ö§â§â§Ú§ä§à§â§Ú§Ú, §ã§à§Õ§â§å§Ø§Ö§ã§ä§Ó§Ö §Ú§Ý§Ú §à§Ü§â§å§Ô§Ö §¬§à§Ý§å§Þ§Ò§Ú§ñ, §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS.

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ñ§Ô§Ö§ß§ä§í.

§­§ð§Ò§à§Û §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§Û §Ñ§Ô§Ö§ß§ä §ã §Ñ§Ü§ä§Ú§Ó§ß§í§Þ §ã§ä§Ñ§ä§å§ã§à§Þ, §Ü§à§ä§à§â§í§Û §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §ß§Ö §à§ä§ã§ä§â§Ñ§ß§Ö§ß §Ú§Ý§Ú §ß§Ö §Ý§Ú§ê§Ö§ß §á§â§Ñ§Ó§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS, §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS.

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í §á§à §á§Ö§ß§ã§Ú§à§ß§ß§à§Þ§å §á§Ý§Ñ§ß§å.

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

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ñ§Ü§ä§å§Ñ§â§Ú§Ú.

§­§ð§Ò§à§Ö §Ý§Ú§è§à, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§à§Ö §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §Ñ§Ü§ä§å§Ñ§â§Ú§ñ §°§Ò§ì§Ö§Õ§Ú§ß§Ö§ß§ß§í§Þ §ã§à§Ó§Ö§ä§à§Þ §á§à §ß§Ñ§Ò§à§â§å §Ñ§Ü§ä§å§Ñ§â§Ú§Ö§Ó, §Ü§à§ä§à§â§í§Ö §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §ß§Ö §à§ä§ã§ä§â§Ñ§ß§Ö§ß§í §Ú§Ý§Ú §ß§Ö §Ý§Ú§ê§Ö§ß§í §á§â§Ñ§Ó§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS, §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS. §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §Ù§Ñ§é§Ú§ã§Ý§Ö§ß§ß§í§ç §Ñ§Ü§ä§å§Ñ§â§Ú§Ö§Ó §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§à §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Þ§Ú §â§Ñ§Ù§Õ§Ö§Ý§Ñ§Þ§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ü§à§Õ§Ö§Ü§ã§Ñ, §Ü§à§ä§à§â§í§Ö §à§ä§ß§à§ã§ñ§ä§ã§ñ §Ü §Ú§ç §ã§á§Ö§è§Ú§Ñ§Ý§Ú§Ù§Ñ§è§Ú§Ú, §Ó §à§ã§ß§à§Ó§ß§à§Þ §ä§Ö§Þ§Ú §â§Ñ§Ù§Õ§Ö§Ý§Ñ§Þ§Ú, §Ü§à§ä§à§â§í§Ö §â§Ö§Ô§å§Ý§Ú§â§å§ð§ä §á§Ö§ß§ã§Ú§à§ß§ß§í§Ö §á§Ý§Ñ§ß§í §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó.

§³§ä§å§Õ§Ö§ß§ä§í-§Ú§ß§ä§Ö§â§ß§í §Ó §á§â§à§Ô§â§Ñ§Þ§Þ§Ö §á§å§ß§Ü§ä§à§Ó §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ.

§±§â§Ú §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§ç §à§Ò§ã§ä§à§ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç §ã§ä§å§Õ§Ö§ß§ä, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §á§à§Õ §â§å§Ü§à§Ó§à§Õ§ã§ä§Ó§à§Þ §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ö§Ô§à §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ §Ó§í§ã§ê§Ö§Ô§à §å§é§Ö§Ò§ß§à§Ô§à §Ù§Ñ§Ó§Ö§Õ§Ö§ß§Ú§ñ §Ú§Ý§Ú §Ñ§ß§Ñ§Ý§à§Ô§Ú§é§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ö§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §å§ã§Ý§å§Ô§Ú §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ, §Þ§à§Ø§Ö§ä §Ù§Ñ§á§â§à§ã§Ú§ä§î §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §á§Ö§â§Ö§Õ IRS. §¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §ã§Þ. §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý §²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ §á§à§Õ§é§Ú§ß§Ö§ß§Ú§Ö §ð§â§Ú§ã§Õ§Ú§Ü§è§Ú§Ú §ã§å§Õ§Ñ §Õ§Ý§ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Û §è§Ö§Ý§Ú §Õ§Ñ§Ý§Ö§Ö.

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§¯§Ö§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú ¨C §ï§ä§à §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à, §ß§Ö §ñ§Ó§Ý§ñ§ð§ë§Ö§Ö§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§à§Þ, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§à§Þ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ô§Ö§ß§ä§à§Þ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Þ §á§à §á§Ö§ß§ã§Ú§à§ß§ß§à§Þ§å §á§Ý§Ñ§ß§å §Ú§Ý§Ú §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ü§ä§å§Ñ§â§Ú§Ö§Þ, §Ü§à§ä§à§â§à§Ö §Ô§à§ä§à§Ó§Ú§ä §Ú §á§à§Õ§á§Ú§ã§í§Ó§Ñ§Ö§ä §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §à§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Ô§à §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §Ú§Ý§Ú §Ü§à§ä§à§â§à§Ö §Ô§à§ä§à§Ó§Ú§ä §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §ß§à §á§à§Õ§á§Ú§ã§î §Ü§à§ä§à§â§à§Ô§à §ß§Ö §ä§â§Ö§Ò§å§Ö§ä§ã§ñ (§ã§à§Ô§Ý§Ñ§ã§ß§à §Ú§ß§ã§ä§â§å§Ü§è§Ú§ñ§Þ §Ü §Ó§à§Ù§Ó§â§Ñ§ä§å §Ú§Ý§Ú §á§â§Ñ§Ó§Ú§Ý§Ñ§Þ).

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§£ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ö §à§ä§Ü§Ñ§Ù§Ñ§ß§à.

§­§ð§Ò§à§Ö §Ý§Ú§è§à, §Ù§Ñ§ß§Ú§Þ§Ñ§ð§ë§Ö§Ö§ã§ñ §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §á§Ö§â§Ö§Õ IRS §Ú §Ù§Ñ§Þ§Ö§ê§Ñ§ß§ß§à§Ö §Ó §ß§Ö§Õ§à§ã§ä§à§Û§ß§à§Þ §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ú, §á§à§Õ§Ý§Ö§Ø§Ú§ä §Õ§Ú§ã§è§Ú§á§Ý§Ú§ß§Ñ§â§ß§à§Þ§å §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ð. §¯§Ö§Õ§à§ã§ä§à§Û§ß§à§Ö §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ö §Ó§Ü§Ý§ð§é§Ñ§Ö§ä, §á§à§Þ§Ú§Þ§à §á§â§à§é§Ö§Ô§à, §á§Ö§â§Ö§é§Ö§ß§î §á§å§ß§Ü§ä§à§Ó §Ó §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý§Ö ?§¯§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§î §Ú §ß§Ö§Õ§à§ã§ä§à§Û§ß§à§Ö §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ö? , §á§â§Ú§Ó§Ö§Õ§Ö§ß§ß§í§Û §ß§Ú§Ø§Ö §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö ?§¬§Ñ§Ü§à§Ó§í §á§â§Ñ§Ó§Ú§Ý§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ?.

§¥§â§å§Ô§Ú§Ö §Ý§Ú§è§Ñ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §Ó§í§ã§ä§å§á§Ñ§ä§î §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û.

§£ §ã§Ó§ñ§Ù§Ú §ã §Ú§ç §à§ã§à§Ò§í§Þ§Ú §à§ä§ß§à§ê§Ö§ß§Ú§ñ§Þ§Ú §ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ, §ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Ý§Ú§è§Ñ §Þ§à§Ô§å§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §å§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §á§Ö§â§Ö§Õ IRS §á§â§Ú §å§ã§Ý§à§Ó§Ú§Ú, §é§ä§à §à§ß§Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§ñ§ä §å§Õ§à§Ó§Ý§Ö§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§å§ð §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§ð §Ú, §Ù§Ñ §Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§Ö§Þ §ã§Ý§å§é§Ñ§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ô§à §Ý§Ú§è§Ñ, §à§á§Ú§ã§Ñ§ß§ß§à§Ô§à §Ó §á§å§ß§Ü§ä§Ö (1) §ß§Ú§Ø§Ö, §Õ§à§Ü§Ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §á§à§Ý§ß§à§Þ§à§é§Ú§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ.

  1. §¶§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à. §¶§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ã§Ö§Ò§ñ §á§Ö§â§Ö§Õ IRS §Ú §ß§Ö §Õ§à§Ý§Ø§ß§à §á§à§Õ§Ñ§Ó§Ñ§ä§î §á§Ú§ã§î§Þ§Ö§ß§ß§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §à §Ü§Ó§Ñ§Ý§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §Ú §á§à§Ý§ß§à§Þ§à§é§Ú§ñ§ç.

  2. §¹§Ý§Ö§ß §ã§Ö§Þ§î§Ú. §¹§Ö§Ý§à§Ó§Ö§Ü §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ã§Ó§à§Ú§ç §Ò§Ý§Ú§Ø§Ñ§Û§ê§Ú§ç §â§à§Õ§ã§ä§Ó§Ö§ß§ß§Ú§Ü§à§Ó. §¢§Ý§Ú§Ø§Ñ§Û§ê§Ñ§ñ §ã§Ö§Þ§î§ñ §Ó§Ü§Ý§ð§é§Ñ§Ö§ä §ã§å§á§â§å§Ô§Ñ, §â§Ö§Ò§Ö§ß§Ü§Ñ, §â§à§Õ§Ú§ä§Ö§Ý§ñ, §Ò§â§Ñ§ä§Ñ §Ú§Ý§Ú §ã§Ö§ã§ä§â§å §é§Ö§Ý§à§Ó§Ö§Ü§Ñ.

  3. §¥§à§Ý§Ø§ß§à§ã§ä§ß§à§Ö §Ý§Ú§è§à. §±§à§Õ§Ý§Ú§ß§ß§à§Ö§Õ§à§Ý§Ø§ß§à§ã§ä§ß§à§Ö §Ý§Ú§è§à §Ü§à§â§á§à§â§Ñ§è§Ú§Ú (§Ó§Ü§Ý§ð§é§Ñ§ñ §Þ§Ñ§ä§Ö§â§Ú§ß§ã§Ü§å§ð, §Õ§à§é§Ö§â§ß§ð§ð §Ú§Ý§Ú §Õ§â§å§Ô§å§ð §Ñ§æ§æ§Ú§Ý§Ú§â§à§Ó§Ñ§ß§ß§å§ð §Ü§à§â§á§à§â§Ñ§è§Ú§ð), §Ñ§ã§ã§à§è§Ú§Ñ§è§Ú§Ú §Ú§Ý§Ú §à§â§Ô§Ñ§ß§Ú§Ù§à§Ó§Ñ§ß§ß§à§Û §Ô§â§å§á§á§í §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ü§à§â§á§à§â§Ñ§è§Ú§ð, §Ñ§ã§ã§à§è§Ú§Ñ§è§Ú§ð §Ú§Ý§Ú §à§â§Ô§Ñ§ß§Ú§Ù§à§Ó§Ñ§ß§ß§å§ð §Ô§â§å§á§á§å. §¥§à§Ý§Ø§ß§à§ã§ä§ß§à§Ö §Ý§Ú§è§à §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§à§Ô§à §à§â§Ô§Ñ§ß§Ñ, §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ §Ú§Ý§Ú §Ú§Ý§Ú §Ú§ß§à§Ô§à §à§â§Ô§Ñ§ß§Ñ, §Ú§Þ§Ö§ð§ë§Ö§Ô§à §á§à§Ý§ß§à§Þ§à§é§Ú§ñ, §á§â§Ú §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ú §ã§Ó§à§Ú§ç §à§æ§Ú§è§Ú§Ñ§Ý§î§ß§í§ç §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ö§Û §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§Û §à§â§Ô§Ñ§ß, §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§à §Ú§Ý§Ú §Ú§ß§à§Û §à§â§Ô§Ñ§ß, §Ú§Þ§Ö§ð§ë§Ú§Û §á§à§Ý§ß§à§Þ§à§é§Ú§ñ, §á§Ö§â§Ö§Õ IRS.

  4. §±§Ñ§â§ä§ß§Ö§â. §¤§Ö§ß§Ö§â§Ñ§Ý§î§ß§í§Û §á§Ñ§â§ä§ß§Ö§â §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§à §á§Ö§â§Ö§Õ IRS.

  5. §³§à§ä§â§å§Õ§ß§Ú§Ü. §º§ä§Ñ§ä§ß§í§Û §ã§à§ä§â§å§Õ§ß§Ú§Ü, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §á§à§Ý§ß§í§Û §â§Ñ§Ò§à§é§Ú§Û §Õ§Ö§ß§î, §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ã§Ó§à§Ö§Ô§à §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ. §°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö§Þ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ §Ó§Ü§Ý§ð§é§Ñ§Ö§ä, §ß§à §ß§Ö §à§Ô§â§Ñ§ß§Ú§é§Ú§Ó§Ñ§Ö§ã§ñ §ï§ä§Ú§Þ, §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à, §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§à, §Ü§à§â§á§à§â§Ñ§è§Ú§ñ (§Ó§Ü§Ý§ð§é§Ñ§ñ §Þ§Ñ§ä§Ö§â§Ú§ß§ã§Ü§å§ð, §Õ§à§é§Ö§â§ß§ð§ð §Ú§Ý§Ú §Õ§â§å§Ô§å§ð §Ñ§æ§æ§Ú§Ý§Ú§â§à§Ó§Ñ§ß§ß§å§ð §Ü§à§â§á§à§â§Ñ§è§Ú§ð), §Ñ§ã§ã§à§è§Ú§Ñ§è§Ú§ñ, §ä§â§Ñ§ã§ä, §Ó§ß§Ö§ê§ß§Ö§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö, §à§á§Ö§Ü§å§ß§ã§ä§Ó§à, §ß§Ñ§ã§Ý§Ö§Õ§ã§ä§Ó§Ö§ß§ß§í§Û §æ§à§ß§Õ, §à§â§Ô§Ñ§ß§Ú§Ù§à§Ó§Ñ§ß§ß§Ñ§ñ §Ô§â§å§á§á§Ñ, §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§Û §à§â§Ô§Ñ§ß, §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§à §Ú§Ý§Ú §à§â§Ô§Ñ§ß, §Ú§Þ§Ö§ð§ë§Ú§Û §á§à§Ý§ß§à§Þ§à§é§Ú§ñ.

  6. §¥§à§Ó§Ö§â§Ö§ß§ß§à§Ö §Ý§Ú§è§à. §¥§à§Ó§Ö§â§Ú§ä§Ö§Ý§î§ß§í§Û §å§á§â§Ñ§Ó§Ý§ñ§ð§ë§Ú§Û (§á§à§á§Ö§é§Ú§ä§Ö§Ý§î, §Ú§ã§á§à§Ý§ß§Ú§ä§Ö§Ý§î, §Ý§Ú§é§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î, §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§ä§à§â, §á§à§Ý§å§é§Ñ§ä§Ö§Ý§î §Ú§Ý§Ú §à§á§Ö§Ü§å§ß) §Ó§í§ã§ä§å§á§Ñ§Ö§ä §Ó §â§à§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ú §Õ§Ö§Û§ã§ä§Ó§å§Ö§ä §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü, §Ñ §ß§Ö §Ü§Ñ§Ü §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î. §³§Þ. §±§à§á§Ö§é§Ú§ä§Ö§Ý§î §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö §¬§à§Ô§Õ§Ñ §ß§Ö §ä§â§Ö§Ò§å§Ö§ä§ã§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Õ§Ñ§Ý§Ö§Ö.

§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §Ù§Ñ §á§â§Ö§Õ§Ö§Ý§Ñ§Þ§Ú §³§º§¡

§­§ð§Ò§à§Ö §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ú§Ý§Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à, §ß§Ñ§ç§à§Õ§ñ§ë§Ö§Ö§ã§ñ §Ù§Ñ §á§â§Ö§Õ§Ö§Ý§Ñ§Þ§Ú §³§à§Ö§Õ§Ú§ß§Ö§ß§ß§í§ç §º§ä§Ñ§ä§à§Ó, §á§Ö§â§Ö§Õ §á§Ö§â§ã§à§ß§Ñ§Ý§à§Þ IRS, §Ö§ã§Ý§Ú §ä§Ñ§Ü§à§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §ä§Ñ§Ü§Ø§Ö §á§â§à§Ú§ã§ç§à§Õ§Ú§ä §Ù§Ñ §á§â§Ö§Õ§Ö§Ý§Ñ§Þ§Ú §³§à§Ö§Õ§Ú§ß§Ö§ß§ß§í§ç §º§ä§Ñ§ä§à§Ó. §³§Þ. §²§Ñ§Ù§Õ§Ö§Ý 10.7 (c) (1) (vii) §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230.

§²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ §á§à§Õ§é§Ú§ß§Ö§ß§Ú§Ö §ð§â§Ú§ã§Õ§Ú§Ü§è§Ú§Ú §ã§å§Õ§Ñ §Õ§Ý§ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Û §è§Ö§Ý§Ú

§¬§à§Þ§Ú§ã§ã§Ñ§â IRS §Ú§Ý§Ú §Ö§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Þ§à§Ø§Ö§ä §å§á§à§Ý§ß§à§Þ§à§é§Ú§ä§î §Ý§Ú§è§à, §Ü§à§ä§à§â§à§Ö §ß§Ö §Ú§Þ§Ö§Ö§ä §á§â§Ñ§Ó§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Õ§â§å§Ô§à§Ö §Ý§Ú§è§à §á§à §Ü§à§ß§Ü§â§Ö§ä§ß§à§Þ§å §Ó§à§á§â§à§ã§å. §±§â§Ö§Õ§á§à§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §Ù§Ñ§á§â§à§ã§Ú§ä§î §ï§ä§à §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §Ó §á§Ú§ã§î§Þ§Ö§ß§ß§à§Û §æ§à§â§Þ§Ö §Ó §°§ä§Õ§Ö§Ý§Ö §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú. §°§Õ§ß§Ñ§Ü§à §à§ß§à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §ä§à§Ý§î§Ü§à §á§â§Ú §ß§Ñ§Ý§Ú§é§Ú§Ú §Ü§â§Ñ§Û§ß§Ö §Ó§Ö§ã§Ü§Ú§ç §à§Ò§ã§ä§à§ñ§ä§Ö§Ý§î§ã§ä§Ó. §¦§ã§Ý§Ú §ï§ä§à §â§Ñ§Ù§â§Ö§ê§Ö§ß§à, §¬§à§Þ§Ú§ã§ã§Ñ§â §Ú§Ý§Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §ß§Ñ§á§â§Ñ§Ó§Ú§ä §á§Ú§ã§î§Þ§à §ã §á§à§Õ§â§à§Ò§ß§í§Þ §à§á§Ú§ã§Ñ§ß§Ú§Ö§Þ §å§ã§Ý§à§Ó§Ú§Û, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §Ú §Ü§à§ß§Ü§â§Ö§ä§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ§Ú §Ó§à§á§â§à§ã§Ñ§Þ§Ú, §ß§Ñ §Ü§à§ä§à§â§í§Ö §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö.

§±§Ú§ã§î§Þ§à §Õ§Ý§ñ §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§ñ §ß§Ö §ã§Ý§Ö§Õ§å§Ö§ä §á§å§ä§Ñ§ä§î §ã §á§Ú§ã§î§Þ§à§Þ §Ú§Ù §è§Ö§ß§ä§â§Ñ IRS, §å§Ó§Ö§Õ§à§Þ§Ý§ñ§ð§ë§Ú§Þ §Ý§Ú§è§à §à §ä§à§Þ, §é§ä§à §Ö§Þ§å §Ú§Ý§Ú §Ö§Û §Ò§í§Ý §á§â§Ú§ã§Ó§à§Ö§ß §ß§à§Þ§Ö§â §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Ô§à §æ§Ñ§Û§Ý§Ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (CAF). §£§í§Õ§Ñ§é§Ñ §ß§à§Þ§Ö§â§Ñ CAF §ß§Ö §à§Ù§ß§Ñ§é§Ñ§Ö§ä, §é§ä§à §é§Ö§Ý§à§Ó§Ö§Ü §á§â§Ú§Ù§ß§Ñ§ß §Ú§Ý§Ú §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §Ó IRS. §¿§ä§à §ä§à§Ý§î§Ü§à §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ñ§Ö§ä, §é§ä§à §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û §æ§Ñ§Û§Ý §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Û §Ò§í§Ý §ã§à§Ù§Õ§Ñ§ß §Õ§Ý§ñ §Ý§Ú§è§Ñ §á§à§Õ §ï§ä§Ú§Þ §ß§à§Þ§Ö§â§à§Þ.

§³§ä§å§Õ§Ö§ß§ä§í §Ó LITC §Ú STCP.

§³§ä§å§Õ§Ö§ß§ä§í, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Ö §Ó §±§â§à§Ô§â§Ñ§Þ§Þ§Ö §á§å§ß§Ü§ä§à§Ó §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ (LITC) §Ú§Ý§Ú §Ó §á§â§à§Ô§â§Ñ§Þ§Þ§Ö §ã§ä§å§Õ§Ö§ß§é§Ö§ã§Ü§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú (STCP), §Õ§à§Ý§Ø§ß§í §á§à§Ý§å§é§Ú§ä§î §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ó IRS §Ó §ã§Ú§Ý§å §ã§Ó§à§Ö§Ô§à §ã§ä§Ñ§ä§å§ã§Ñ §ã§ä§å§Õ§Ö§ß§ä§Ñ §á§â§Ñ§Ó§Ñ, §Ò§Ú§Ù§ß§Ö§ã§Ñ §Ú§Ý§Ú §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Ô§à §å§é§Ö§ä§Ñ. §©§Ñ§á§â§à§ã§í §ß§Ñ §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §Õ§à§Ý§Ø§ß§í §Ò§í§ä§î §à§ä§á§â§Ñ§Ó§Ý§Ö§ß§í §Ó §³§Ý§å§Ø§Ò§å §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §¦§ã§Ý§Ú §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §Ó§í§Õ§Ñ§ß§à, §Ò§å§Õ§Ö§ä §à§ä§á§â§Ñ§Ó§Ý§Ö§ß§à §á§Ú§ã§î§Þ§à, §â§Ñ§Ù§â§Ö§ê§Ñ§ð§ë§Ö§Ö §à§ã§à§Ò§í§Ö §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §ã§ä§å§Õ§Ö§ß§ä§Ñ §Ú §á§à§Õ§â§à§Ò§ß§à§Ö §à§á§Ú§ã§Ñ§ß§Ú§Ö §Ý§ð§Ò§í§ç §å§ã§Ý§à§Ó§Ú§Û, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §á§à§Ý§ß§à§Þ§à§é§Ú§ñ§Þ§Ú. §³§ä§å§Õ§Ö§ß§ä§í, §á§à§Ý§å§é§Ñ§ð§ë§Ú§Ö §â§Ñ§Ù§â§Ö§ê§Ú§ä§Ö§Ý§î§ß§à§Ö §á§Ú§ã§î§Þ§à, §à§Ò§í§é§ß§à §Þ§à§Ô§å§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §á§Ö§â§Ö§Õ §Ý§ð§Ò§í§Þ §à§ä§Õ§Ö§Ý§à§Þ §Ú§Ý§Ú §à§æ§Ú§ã§à§Þ IRS §á§â§Ú §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ú §Ý§ð§Ò§í§ç §å§ã§Ý§à§Ó§Ú§Û, §å§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §Ó §â§Ñ§Ù§â§Ö§ê§Ú§ä§Ö§Ý§î§ß§à§Þ §á§Ú§ã§î§Þ§Ö, §Ú §Õ§à§Ý§Ø§ß§í §ß§Ñ§ç§à§Õ§Ú§ä§î§ã§ñ §á§à§Õ §á§â§ñ§Þ§í§Þ §ß§Ñ§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö§Þ §Ý§Ú§è§Ñ, §Ú§Þ§Ö§ð§ë§Ö§Ô§à §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §Ó IRS. §¦§ã§Ý§Ú §Ó§í §ç§à§ä§Ú§ä§Ö, §é§ä§à§Ò§í §Ó§Ñ§ã §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§Ý §ã§ä§å§Õ§Ö§ß§ä, §à§Ù§ß§Ñ§Ü§à§Þ§î§ä§Ö§ã§î §ã §á§Ú§ã§î§Þ§à§Þ §à §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ú §Ú, §Ö§ã§Ý§Ú §å §Ó§Ñ§ã §Ö§ã§ä§î §Ó§à§á§â§à§ã§í §à§Ò §å§ã§Ý§à§Ó§Ú§ñ§ç §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§ñ, §á§à§Ô§à§Ó§à§â§Ú§ä§Ö §à§Ò §ï§ä§à§Þ §ã §ã§Ñ§Þ§Ú§Þ §ã§ä§å§Õ§Ö§ß§ä§à§Þ, §Ö§Ô§à §Ü§å§â§Ñ§ä§à§â§à§Þ, §Ú§Ý§Ú §ã§à §³§Ý§å§Ø§Ò§à§Û §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó.

§¬§ä§à §ß§Ö §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS?

§¬§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §Ý§Ú§è§Ñ, §ß§Ö §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Ö §Ü§â§Ú§ä§Ö§â§Ú§ñ§Þ §å§é§Ñ§ã§ä§Ú§ñ §Ú§Ý§Ú §á§à§ä§Ö§â§ñ§Ó§ê§Ú§Ö §á§â§Ú§Ó§Ú§Ý§Ö§Ô§Ú§ð §Ó §â§Ö§Ù§å§Ý§î§ä§Ñ§ä§Ö §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§ç §Õ§Ö§Û§ã§ä§Ó§Ú§Û, §ß§Ö §Þ§à§Ô§å§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS. §¦§ã§Ý§Ú §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à §ä§Ö§â§ñ§Ö§ä §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î, IRS §ß§Ö §á§â§Ú§Ù§ß§Ñ§Ö§ä §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §Ó §Ü§à§ä§à§â§à§Û §Ý§Ú§è§à §å§Ü§Ñ§Ù§í§Ó§Ñ§Ö§ä§ã§ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ.

§¬§à§â§á§à§â§Ñ§è§Ú§Ú, §Ñ§ã§ã§à§è§Ú§Ñ§è§Ú§Ú, §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ §Ú §Õ§â§å§Ô§Ú§Ö §Ý§Ú§è§Ñ, §ß§Ö §ñ§Ó§Ý§ñ§ð§ë§Ú§Ö§ã§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ý§Ú§è§Ñ§Þ§Ú.

§¿§ä§Ú §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú (§Ú§Ý§Ú §Ý§Ú§è§Ñ) §ß§Ö §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §Ó IRS.

§µ§ä§â§Ñ§ä§Ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§ñ §ß§à§â§Þ§Ñ§Þ

§¬§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §Ý§Ú§è§Ñ §ä§Ö§â§ñ§ð§ä §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §Ó IRS §ã§Ý§Ö§Õ§å§ð§ë§Ú§Þ§Ú §ã§á§à§ã§à§Ò§Ñ§Þ§Ú.

  • §¯§Ö§ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Õ§Ý§ñ §á§â§à§Õ§Ý§Ö§ß§Ú§ñ §â§Ö§Ô§Ú§ã§ä§â§Ñ§è§Ú§Ú (§ß§Ñ§á§â§Ú§Þ§Ö§â, §ß§Ö§á§â§Ö§â§í§Ó§ß§à§Ö §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Ö §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö).

  • §©§Ñ§á§â§à§ã §Õ§Ý§ñ §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ñ§Ô§Ö§ß§ä§Ñ §ß§Ñ §á§Ö§â§Ö§Ó§à§Õ §Ó §ß§Ö§Ñ§Ü§ä§Ú§Ó§ß§í§Û §á§Ö§ß§ã§Ú§à§ß§ß§í§Û §ã§ä§Ñ§ä§å§ã.

  • §°§ä§ã§ä§â§Ñ§ß§Ö§ß§Ú§Ö §Ú§Ý§Ú §Ý§Ú§ê§Ö§ß§Ú§Ö §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §á§â§Ñ§Ü§ä§Ú§Ü§à§Û §Ú§Ý§Ú §á§â§Ú§Ù§ß§Ñ§ß§Ú§Ö §ß§Ö§á§â§Ú§Ô§à§Õ§ß§í§Þ §Õ§Ý§ñ §á§â§Ñ§Ü§ä§Ú§Ü§Ú §°§ä§Õ§Ö§Ý§à§Þ §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §Ù§Ñ §ß§Ñ§â§å§ê§Ö§ß§Ú§Ö §á§â§Ñ§Ó§Ú§Ý, §ã§à§Õ§Ö§â§Ø§Ñ§ë§Ú§ç§ã§ñ §Ó §¸§Ú§â§Ü§å§Ý§ñ§â§Ö 230, §Ú§Ý§Ú §ã§ä§Ñ§ß§Õ§Ñ§â§ä§à§Ó, §å§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Û §á§â§à§è§Ö§Õ§å§â§Ö 81-38.

  • §µ§ä§â§Ñ§ä§Ñ §ê§ä§Ñ§ä§ß§à§Û §Ý§Ú§è§Ö§ß§Ù§Ú§Ú §ß§Ñ §Ù§Ñ§ß§ñ§ä§Ú§Ö §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Ú§Ý§Ú §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð, §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §à§ã§ß§à§Ó§Ñ§ß§Ú§ñ §Õ§Ý§ñ §à§ä§Ù§í§Ó§Ñ §Ý§Ú§è§Ö§ß§Ù§Ú§Ú.

§¯§Ö§ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Û.

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ý§Ú§è§Ñ §Ú §Ý§Ú§è§Ñ, §Ú§Þ§Ö§ð§ë§Ú§Ö §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ö §à§Ò §à§Ü§à§ß§é§Ñ§ß§Ú§Ú §¦§Ø§Ö§Ô§à§Õ§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û (AFSP), §Ü§à§ä§à§â§í§Ö §ß§Ö §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ä §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §á§â§Ñ§Ó§Ñ §ß§Ñ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö, §á§à§Ý§å§é§Ñ§ä §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö §à§ä IRS. §£ §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ú §Ò§å§Õ§Ö§ä §à§Ò§ì§ñ§ã§ß§Ö§ß§Ñ §á§â§Ú§é§Ú§ß§Ñ §ß§Ö§á§â§Ú§Ö§Þ§Ý§Ö§Þ§à§ã§ä§Ú §Ú §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ñ §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §ã§â§à§é§ß§à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ú§ä§î §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Õ§Ý§ñ §á§à§Ó§ä§à§â§ß§à§Ô§à §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ß§Ú§ñ.

§¯§Ö§Ñ§Ü§ä§Ú§Ó§ß§í§Û §ã§à§ã§ä§Ñ§Ó.

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§à§Ö §Ý§Ú§è§à §Ò§å§Õ§Ö§ä §á§à§Þ§Ö§ë§Ö§ß§à §Ó §ã§à§ã§ä§Ñ§Ó §ß§Ö§Ñ§Ü§ä§Ú§Ó§ß§í§ç §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§ç §Ý§Ú§è §ß§Ñ §á§Ö§â§Ú§à§Õ §ä§â§Ö§ç §Ý§Ö§ä, §Ö§ã§Ý§Ú §à§ß §Ú§Ý§Ú §à§ß§Ñ:

  • §¯§Ö§ã§Ó§à§Ö§Ó§â§Ö§Þ§Ö§ß§ß§à §à§ä§Ó§Ö§ä§Ú§ä §ß§Ñ §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö §à §ß§Ö§ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ú §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Û §á§â§à§Õ§Ý§Ö§ß§Ú§ñ,

  • §¯§Ö§ã§Ó§à§Ö§Ó§â§Ö§Þ§Ö§ß§ß§à §á§à§Õ§Ñ§ã§ä §Ù§Ñ§ñ§Ó§Ü§å §ß§Ñ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö,

  • §¯§Ö §å§Õ§à§Ó§Ý§Ö§ä§Ó§à§â§ñ§Ö§ä §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Õ§Ý§ñ §á§â§à§Õ§Ý§Ö§ß§Ú§ñ.

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§à§Ö §Ý§Ú§è§à §Õ§à§Ý§Ø§ß§à §á§à§Õ§Ñ§ä§î §Ù§Ñ§ñ§Ó§Ü§å §ß§Ñ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §Ó §ä§Ö§é§Ö§ß§Ú§Ö 3 §Ý§Ö§ä, §Ú §å§Õ§à§Ó§Ý§Ö§ä§Ó§à§â§Ú§ä§î §Ó§ã§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ §Õ§Ý§ñ §á§â§à§Õ§Ý§Ö§ß§Ú§ñ §á§à§ã§Ý§Ö §á§Ö§â§Ö§Ó§Ö§Õ§Ö§ß§Ú§ñ §Ó §ß§Ö§Ñ§Ü§ä§Ú§Ó§ß§í§Û §ã§ä§Ñ§ä§å§ã. §£ §á§â§à§ä§Ú§Ó§ß§à§Þ §ã§Ý§å§é§Ñ§Ö §á§à §Ù§Ñ§Ó§Ö§â§ê§Ö§ß§Ú§Ú §ã§Ý§Ö§Õ§å§ð§ë§Ö§Ô§à §è§Ú§Ü§Ý§Ñ §á§â§à§Õ§Ý§Ö§ß§Ú§ñ §à§ß §Ò§å§Õ§Ö§ä §å§Õ§Ñ§Ý§Ö§ß §Ú§Ù §ã§á§Ú§ã§Ü§Ñ, §Ñ §ã§ä§Ñ§ä§å§ã §â§Ö§Ô§Ú§ã§ä§â§Ñ§è§Ú§Ú §Ò§å§Õ§Ö§ä §Ñ§ß§ß§å§Ý§Ú§â§à§Ó§Ñ§ß.

§¯§Ö§Ñ§Ü§ä§Ú§Ó§ß§í§Û §á§Ö§ß§ã§Ú§à§ß§ß§í§Û §ã§ä§Ñ§ä§å§ã.

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ý§Ú§è§Ñ, §Ü§à§ä§à§â§í§Ö §á§â§à§ã§ñ§ä §à §á§Ö§â§Ö§Ó§à§Õ§Ö §Ó §ß§Ö§Ñ§Ü§ä§Ú§Ó§ß§í§Û §á§Ö§ß§ã§Ú§à§ß§ß§í§Û §ã§ä§Ñ§ä§å§ã, §ß§Ö §Ò§å§Õ§å§ä §Ú§Þ§Ö§ä§î §á§â§Ñ§Ó§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §Ó IRS. §°§ß§Ú §Õ§à§Ý§Ø§ß§í §á§â§à§Õ§à§Ý§Ø§Ñ§ä§î §ã§à§Ò§Ý§ð§Õ§Ñ§ä§î §Ó§ã§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ §Ü §á§â§à§Õ§Ý§Ö§ß§Ú§ð. §ª§ç §Þ§à§Ø§ß§à §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ú§ä§î §Õ§à §ã§ä§Ñ§ä§å§ã§Ñ §Ñ§Ü§ä§Ú§Ó§ß§à§Û §â§Ö§Ô§Ú§ã§ä§â§Ñ§è§Ú§Ú, §á§à§Õ§Ñ§Ó §Ù§Ñ§ñ§Ó§Ü§å §ß§Ñ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §Ú §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ú§Ó §Õ§à§Ü§Ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §ä§à§Ô§à, §é§ä§à §à§ß§Ú §á§â§à§ê§Ý§Ú §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§Ö §é§Ñ§ã§í §ß§Ö§á§â§Ö§â§í§Ó§ß§à§Ô§à §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Ô§à §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ñ §Õ§Ý§ñ §è§Ú§Ü§Ý§Ñ §Ù§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§ñ.

§°§ä§ã§ä§â§Ñ§ß§Ö§ß§Ú§Ö §Ú §Ý§Ú§ê§Ö§ß§Ú§Ö §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð.

§£§ã§Ö §Ý§Ú§è§Ñ, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§å§ð§ë§Ú§Ö §á§Ö§â§Ö§Õ IRS, §á§à§Õ§Ý§Ö§Ø§Ñ§ä §Õ§Ú§ã§è§Ú§á§Ý§Ú§ß§Ñ§â§ß§à§Þ§å §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ð §Ú §Þ§à§Ô§å§ä §Ò§í§ä§î §á§à§Õ§Ó§Ö§â§Ô§ß§å§ä§í §Ó§í§Ô§à§Ó§à§â§å, §à§ä§ã§ä§â§Ñ§ß§Ö§ß§Ú§ð §à§ä §Õ§à§Ý§Ø§ß§à§ã§ä§Ú, §Ý§Ú§ê§Ö§ß§Ú§ð §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð §Ú§Ý§Ú §Õ§Ö§ß§Ö§Ø§ß§à§Þ§å §ê§ä§â§Ñ§æ§å §Ù§Ñ §ß§Ñ§â§å§ê§Ö§ß§Ú§Ö §Ý§ð§Ò§à§Ô§à §á§à§Ý§à§Ø§Ö§ß§Ú§ñ §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230. §¿§ä§à §Ó§Ü§Ý§ð§é§Ñ§Ö§ä §Ó §ã§Ö§Ò§ñ §å§é§Ñ§ã§ä§Ú§Ö §Ó §Õ§Ö§Û§ã§ä§Ó§Ú§ñ§ç, §Õ§Ö§Þ§à§ß§ã§ä§â§Ú§â§å§ð§ë§Ú§ç §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§î §Ú§Ý§Ú §ß§Ö§Õ§à§ã§ä§à§Û§ß§à§Ö §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ö. §¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §ã§Þ. §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý ?§¯§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§î §Ú §ß§Ö§Õ§à§ã§ä§à§Û§ß§à§Ö §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ö?, §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö?§¬§Ñ§Ü§à§Ó§í §á§â§Ñ§Ó§Ú§Ý§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ? §Õ§Ñ§Ý§Ö§Ö.

§³§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í, §Ü§à§ä§à§â§í§Ö §à§ä§ã§ä§â§Ñ§ß§Ö§ß§í §Ú§Ý§Ú §Ý§Ú§ê§Ö§ß§í §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð §Ó §ç§à§Õ§Ö §Õ§Ú§ã§è§Ú§á§Ý§Ú§ß§Ñ§â§ß§à§Ô§à §â§Ñ§Ù§Ò§Ú§â§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ, §ß§Ö §Þ§à§Ô§å§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §á§Ö§â§Ö§Õ IRS §Ó §á§Ö§â§Ú§à§Õ §à§ä§ã§ä§â§Ñ§ß§Ö§ß§Ú§ñ/§Ý§Ú§ê§Ö§ß§Ú§ñ §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð. §±§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä §Þ§à§Ø§Ö§ä §á§à§Õ§Ñ§ä§î §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §à §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ú §Ó §°§ä§Õ§Ö§Ý §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §â§Ñ§ß§î§ê§Ö §å§Ü§Ñ§Ù§Ñ§ß§ß§à§Ô§à §ã§â§à§Ü§Ñ §à§ä§ã§ä§â§Ñ§ß§Ö§ß§Ú§ñ §à§ä §Õ§à§Ý§Ø§ß§à§ã§ä§Ú §Ú§Ý§Ú §á§à§ã§Ý§Ö §á§ñ§ä§Ú §Ý§Ö§ä §Ý§Ú§ê§Ö§ß§Ú§ñ §ã§Ó§à§Ò§à§Õ§í. §³§Þ. §â§Ñ§Ù§Õ§Ö§Ý §¹§ä§à §ä§Ñ§Ü§à§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §á§Ö§â§Ö§Õ IRS §Ó§í§ê§Ö.

§¦§ã§Ý§Ú §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä §Õ§à§Ò§Ú§Ó§Ñ§Ö§ä§ã§ñ §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ §Ó §Õ§à§Ý§Ø§ß§à§ã§ä§Ú, §à§ß §Ú§Ý§Ú §à§ß§Ñ §ß§Ö §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS §Õ§à §ä§Ö§ç §á§à§â, §á§à§Ü§Ñ §°§ä§Õ§Ö§Ý §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §ß§Ö §Õ§Ñ§ã§ä §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ö §Ó §Õ§à§Ý§Ø§ß§à§ã§ä§Ú. §°§ä§Õ§Ö§Ý §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §Þ§à§Ø§Ö§ä §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ú§ä§î §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ö§Ô§à §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ:

  • §Ö§ã§Ý§Ú §Ó §Ò§å§Õ§å§ë§Ö§Þ §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ö §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ö§Ô§à §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ §Ó§â§ñ§Õ §Ý§Ú §Ò§å§Õ§Ö§ä §ß§Ñ§â§å§ê§Ö§ß§Ú§Ö§Þ §á§â§Ñ§Ó§Ú§Ý, §Ú

  • §Ö§ã§Ý§Ú §Ò§í §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ §ß§Ö §á§â§à§ä§Ú§Ó§à§â§Ö§é§Ú§Ý§à §à§Ò§ë§Ö§ã§ä§Ó§Ö§ß§ß§í§Þ §Ú§ß§ä§Ö§â§Ö§ã§Ñ§Þ,

  • §á§â§Ú §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ú §Õ§â§å§Ô§Ú§ç §å§ã§Ý§à§Ó§Ú§Û §Ú §ß§Ñ §â§Ñ§Ù§å§Þ§ß§í§Û §ã§â§à§Ü.

§¬§Ñ§Ü §ã§ä§Ñ§ä§î §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ý§Ú§è§à§Þ?

§£§Ö§Ò-§ã§Ñ§Û§ä IRS IRS.gov/Tax-Professionals/Enrolled-Agents/Become-an-Enrolled-Agent (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §á§à§Ý§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à§Ò §ï§ä§Ñ§á§Ñ§ç, §Ü§à§ä§à§â§í§Ö §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §á§â§Ö§Õ§á§â§Ú§ß§ñ§ä§î, §é§ä§à§Ò§í §ã§ä§Ñ§ä§î §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ô§Ö§ß§ä§à§Þ.

§±§à§Ý§ß§í§Ö §á§â§Ñ§Ó§Ú§Ý§Ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §¤§à§Õ§à§Ó§à§Ô§à §à§ä§é§Ö§ä§Ñ §à §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ú §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §ã§Þ. §ß§Ñ §ã§ä§â§Ñ§ß§Ú§è§Ö IRS.gov/Tax-Professionals/General-Requirements-for-the-Annual-Filing-Season-Program-Record-of-Completion (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û).

§¬§Ñ§Ü§à§Ó§í §á§â§Ñ§Ó§Ú§Ý§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ?

§±§â§Ñ§Ó§Ú§Ý§Ñ, §â§Ö§Ô§å§Ý§Ú§â§å§ð§ë§Ú§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §Ó IRS, §à§á§å§Ò§Ý§Ú§Ü§à§Ó§Ñ§ß§í §Ó §³§Ó§à§Õ§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §á§â§Ñ§Ó§Ú§Ý, §Ñ §Ú§Þ§Ö§ß§ß§à: 31 C.F.R. §±§à§Õ§é§Ñ§ã§ä§î A, §¹§Ñ§ã§ä§î 10 §Ú §Ó§í§á§å§ë§Ö§ß§í §Ó §è§Ú§æ§â§à§Ó§à§Þ §Ó§Ú§Õ§Ö §Ü§Ñ§Ü §¸§Ú§â§Ü§å§Ý§ñ§â §®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§Ñ §æ§Ú§ß§Ñ§ß§ã§à§Ó ¡í 230 (§¸§Ú§â§Ü§å§Ý§ñ§â 230). §³ §á§â§Ñ§Ó§Ú§Ý§Ñ§Þ§Ú §Þ§à§Ø§ß§à §à§Ù§ß§Ñ§Ü§à§Þ§Ú§ä§î§ã§ñ §á§à §Ñ§Õ§â§Ö§ã§å IRS.gov/Tax-Professionals/Circular-230-Tax-Professionals (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û). §¡§Õ§Ó§à§Ü§Ñ§ä, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ñ§Ô§Ö§ß§ä, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ñ§Ô§Ö§ß§ä §á§Ö§ß§ã§Ú§à§ß§ß§à§Ô§à §á§Ý§Ñ§ß§Ñ §Ú§Ý§Ú §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ñ§Ü§ä§å§Ñ§â§Ú§Û, §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§í§Û §Ó§Ö§ã§ä§Ú §á§â§Ñ§Ü§ä§Ú§Ü§å §Ó IRS (§Õ§Ñ§Ý§Ö§Ö §Ú§Þ§Ö§ß§å§Ö§Þ§í§Û §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä), §Ú §à§è§Ö§ß§ë§Ú§Ü §à§Ò§ñ§Ù§Ñ§ß§í §Ó§í§á§à§Ý§ß§ñ§ä§î §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §Ú §Ú§Þ §Ù§Ñ§á§â§Ö§ë§Ö§ß§à §ã§à§Ó§Ö§â§ê§Ñ§ä§î §Õ§â§å§Ô§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ. §¬§â§à§Þ§Ö §ä§à§Ô§à, §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä §ß§Ö §Þ§à§Ø§Ö§ä §Ó§Ö§ã§ä§Ú §ã§Ö§Ò§ñ §ß§Ö§Õ§à§ã§ä§à§Û§ß§à. (§à§Ò§ã§å§Ø§Õ§Ö§ß§à §ß§Ú§Ø§Ö). §­§ð§Ò§à§Û §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä, §Ü§à§ä§à§â§í§Û §ß§Ö §ã§à§Ò§Ý§ð§Õ§Ñ§Ö§ä §á§â§Ñ§Ó§Ú§Ý§Ñ §á§â§Ñ§Ü§ä§Ú§Ü§Ú §Ú§Ý§Ú §Ó§Ö§Õ§Ö§ä §ã§Ö§Ò§ñ §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à §Ú§Ý§Ú §ß§Ö§Õ§à§ã§ä§à§Û§ß§à, §á§à§Õ§Ý§Ö§Ø§Ú§ä §Õ§Ú§ã§è§Ú§á§Ý§Ú§ß§Ñ§â§ß§à§Þ§å §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ð. §¬§â§à§Þ§Ö §ä§à§Ô§à, §ß§Ö§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Õ§à§Ý§Ø§ß§í §ã§à§Ò§Ý§ð§Õ§Ñ§ä§î §á§â§Ñ§Ó§Ú§Ý§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Ú §á§à§Ó§Ö§Õ§Ö§ß§Ú§ñ, §é§ä§à§Ò§í §Ó§à§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î§ã§ñ §á§â§Ú§Ó§Ú§Ý§Ö§Ô§Ú§Ö§Û §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Û §á§â§Ñ§Ü§ä§Ú§Ü§Ú §á§Ö§â§Ö§Õ IRS. §±§â§Ú§Þ§Ö§ß§ñ§ð§ä§ã§ñ §Õ§Ó§Ñ §Ü§à§ß§Ü§â§Ö§ä§ß§í§ç §ß§Ñ§Ò§à§â§Ñ §á§â§Ñ§Ó§Ú§Ý, §à§Ò§Ñ §Ú§Ù §Ü§à§ä§à§â§í§ç §ã§à§Õ§Ö§â§Ø§Ñ§ä§ã§ñ §Ó §¸§Ú§â§Ü§å§Ý§ñ§â§Ö 230:

  1. §°§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ú §Ú §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§ñ, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §á§â§Ñ§Ü§ä§Ú§Ü§à§Û (§±§à§Õ§é§Ñ§ã§ä§î B §¸§Ú§â. 230), §Ú

  2. §±§à§Ó§Ö§Õ§Ö§ß§Ú§Ö, §ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§å§ð§ë§Ö§Ö §à §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§Ú §Ú§Ý§Ú §Õ§å§â§ß§à§Û §â§Ö§á§å§ä§Ñ§è§Ú§Ú (§±§à§Õ§é§Ñ§ã§ä§î §³, 10.51 §¸§Ú§â. 230).

§°§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ú §Ú §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§ñ

§­§Ú§è§Ñ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §Õ§à§Ý§Ø§ß§í §ß§Ö§Ù§Ñ§Þ§Ö§Õ§Ý§Ú§ä§Ö§Ý§î§ß§à §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ù§Ñ§á§Ú§ã§Ú §Ú§Ý§Ú §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð, §Ù§Ñ§á§â§Ñ§ê§Ú§Ó§Ñ§Ö§Þ§å§ð §á§à §ß§Ñ§Õ§Ý§Ö§Ø§Ñ§ë§Ö§Þ§å §Ú §Ù§Ñ§Ü§à§ß§ß§à§Þ§å §Ù§Ñ§á§â§à§ã§å §à§ä §Õ§à§Ý§Ø§ß§à§ã§ä§ß§í§ç §Ý§Ú§è §Ú§Ý§Ú §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó IRS, §Ù§Ñ §Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§Ö§Þ §ã§Ý§å§é§Ñ§Ö§Ó, §Ü§à§Ô§Õ§Ñ §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä §Ó §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ú §ß§Ñ §â§Ñ§Ù§å§Þ§ß§í§ç §à§ã§ß§à§Ó§Ñ§ß§Ú§ñ§ç §á§à§Ý§Ñ§Ô§Ñ§Ö§ä, §é§ä§à §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§à§Û. §°§Ò§Þ§Ö§ß §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ö§Û §á§à §á§à§Ó§à§Õ§å §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Û §Þ§Ö§Ø§Õ§å §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§í§Þ §ß§Ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ §å§â§à§Ó§ß§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Þ (§ã§Þ. §¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ü§à§Õ§Ö§Ü§ã (IRC) §ã§Ö§Ü§è§Ú§ñ 7525) §Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ, §Ü§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§í§Þ§Ú §Ó §ä§à§Û §Ø§Ö §ã§ä§Ö§á§Ö§ß§Ú, §é§ä§à §Ú §à§Ò§ë§Ö§ß§Ú§Ö §Þ§Ö§Ø§Õ§å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ §Ú §Ñ§Õ§Ó§à§Ü§Ñ§ä§à§Þ, §Ö§ã§Ý§Ú §Ò§í §à§ß§à §Ò§í§Ý§à §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§í§Þ, §Ö§ã§Ý§Ú §ã§à§Ó§Ö§ä §Ü§Ñ§ã§Ñ§Ö§ä§ã§ñ:

  • §¯§Ö§Ü§â§Ú§Þ§Ú§ß§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§à§á§â§à§ã§à§Ó §á§Ö§â§Ö§Õ IRS §Ú§Ý§Ú

  • §¯§Ö§Ü§â§Ú§Þ§Ú§ß§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §â§Ñ§Ù§Ò§Ú§â§Ñ§ä§Ö§Ý§î§ã§ä§Ó, §Ó§à§Ù§Ò§å§Ø§Õ§Ö§ß§ß§í§ç §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§à§Þ §Ú§Ý§Ú §á§â§à§ä§Ú§Ó §ß§Ö§Ô§à §Ó §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ §ã§å§Õ§Ö §³§º§¡.

§³§à§à§Ò§ë§Ö§ß§Ú§ñ §à §Ü§à§â§á§à§â§Ñ§ä§Ú§Ó§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §å§Ò§Ö§Ø§Ú§ë§Ñ§ç.

§¿§ä§Ñ §Ù§Ñ§ë§Ú§ä§Ñ §á§â§Ú §à§Ò§Þ§Ö§ß§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ö§Û §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§ñ§ç §ß§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§ñ§Ö§ä§ã§ñ §ß§Ñ §Ý§ð§Ò§í§Ö §á§Ú§ã§î§Þ§Ö§ß§ß§í§Ö §Ü§à§Þ§Þ§å§ß§Ú§Ü§Ñ§è§Ú§Ú §Þ§Ö§Ø§Õ§å §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§í§Þ §ß§Ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ §å§â§à§Ó§ß§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Þ §Ú §Ý§ð§Ò§í§Þ §Ý§Ú§è§à§Þ, §Ó§Ü§Ý§ð§é§Ñ§ñ §Õ§Ú§â§Ö§Ü§ä§à§â§Ñ, §Ñ§Ü§è§Ú§à§ß§Ö§â§Ñ, §Õ§à§Ý§Ø§ß§à§ã§ä§ß§à§Ö §Ý§Ú§è§à, §ã§Ý§å§Ø§Ñ§ë§Ö§Ô§à, §Ñ§Ô§Ö§ß§ä§Ñ §Ú§Ý§Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §Ü§à§â§á§à§â§Ñ§è§Ú§Ú, §Ö§ã§Ý§Ú §Ü§à§Þ§Þ§å§ß§Ú§Ü§Ñ§è§Ú§ñ §Ó§Ü§Ý§ð§é§Ñ§Ö§ä §ã§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ö §á§â§ñ§Þ§à§Ô§à §Ú§Ý§Ú §Ü§à§ã§Ó§Ö§ß§ß§à§Ô§à §å§é§Ñ§ã§ä§Ú§ñ §Ü§à§â§á§à§â§Ñ§è§Ú§Ú §Ó §Ý§ð§Ò§à§Þ §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ §å§Ò§Ö§Ø§Ú§ë§Ö.

§°§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§î §Ü§à§ß§ã§å§Ý§î§ä§Ú§â§à§Ó§Ñ§ä§î.

§­§Ú§è§à, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ö§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §Ü§à§ä§à§â§à§Ö §Ù§ß§Ñ§Ö§ä, §é§ä§à §Ö§Ô§à §Ú§Ý§Ú §Ö§Ö §Ü§Ý§Ú§Ö§ß§ä §ß§Ö §ã§à§Ò§Ý§ð§Õ§Ñ§Ý §Ù§Ñ§Ü§à§ß§í §à §Õ§à§ç§à§Õ§Ñ§ç §Ú§Ý§Ú §Õ§à§á§å§ã§ä§Ú§Ý §à§ê§Ú§Ò§Ü§å §Ú§Ý§Ú §å§á§å§ë§Ö§ß§Ú§Ö §Ó §Ý§ð§Ò§à§Þ §à§ä§é§Ö§ä§Ö, §Õ§à§Ü§å§Þ§Ö§ß§ä§Ö, §Ñ§æ§æ§Ú§Õ§Ö§Ó§Ú§ä§Ö §Ú§Ý§Ú §Õ§â§å§Ô§à§Þ §ä§â§Ö§Ò§å§Ö§Þ§à§Þ §Õ§à§Ü§å§Þ§Ö§ß§ä§Ö, §ß§Ö§ã§Ö§ä §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î §Ù§Ñ §ä§à, §é§ä§à§Ò§í §ß§Ö§Ù§Ñ§Þ§Ö§Õ§Ý§Ú§ä§Ö§Ý§î§ß§à §å§Ó§Ö§Õ§à§Þ§Ú§ä§î §Ü§Ý§Ú§Ö§ß§ä§Ñ §à §ß§Ö§ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ú, §à§ê§Ú§Ò§Ü§Ö §Ú§Ý§Ú §å§á§å§ë§Ö§ß§Ú§Ú, §Ñ §ä§Ñ§Ü§Ø§Ö §à §á§à§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§ñ§ç §ß§Ö§ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§ñ, §à§ê§Ú§Ò§Ü§Ú §Ú§Ý§Ú §å§á§å§ë§Ö§ß§Ú§ñ.

§°§Ò§ë§Ñ§ñ §Ü§à§Þ§á§Ý§Ö§Ü§ã§ß§Ñ§ñ §á§â§à§Ó§Ö§â§Ü§Ñ.

§­§Ú§è§Ñ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §Õ§à§Ý§Ø§ß§í §á§â§à§ñ§Ó§Ý§ñ§ä§î §Õ§à§Ý§Ø§ß§å§ð §à§ã§Þ§à§ä§â§Ú§ä§Ö§Ý§î§ß§à§ã§ä§î §á§â§Ú §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ú §ã§Ý§Ö§Õ§å§ð§ë§Ú§ç §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ö§Û.

  • §±§à§Õ§Ô§à§ä§à§Ó§Ü§Ñ §Ú§Ý§Ú §á§à§Þ§à§ë§î §Ó §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö, §å§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ú §Ú §á§à§Õ§Ñ§é§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó, §Ñ§æ§æ§Ú§Õ§Ö§Ó§Ú§ä§à§Ó §Ú §Õ§â§å§Ô§Ú§ç §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó, §Ü§Ñ§ã§Ñ§ð§ë§Ú§ç§ã§ñ §Ó§à§á§â§à§ã§à§Ó IRS.

  • §°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §á§â§Ñ§Ó§Ú§Ý§î§ß§à§ã§ä§Ú §å§ã§ä§ß§í§ç §Ú§Ý§Ú §á§Ú§ã§î§Þ§Ö§ß§ß§í§ç §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Û, §ã§Õ§Ö§Ý§Ñ§ß§ß§í§ç §Ú§Þ §Ú§Ý§Ú §Ö§ð §Ó §®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§Ö §æ§Ú§ß§Ñ§ß§ã§à§Ó.

  • §°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §á§â§Ñ§Ó§Ú§Ý§î§ß§à§ã§ä§Ú §å§ã§ä§ß§í§ç §Ú§Ý§Ú §á§Ú§ã§î§Þ§Ö§ß§ß§í§ç §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Û, §ã§Õ§Ö§Ý§Ñ§ß§ß§í§ç §Ú§Þ §Ú§Ý§Ú §Ö§ð §Ü§Ý§Ú§Ö§ß§ä§Ñ§Þ §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §Ý§ð§Ò§à§Ô§à §Ó§à§á§â§à§ã§Ñ, §ß§Ñ§ç§à§Õ§ñ§ë§Ö§Ô§à§ã§ñ §Ó §Ó§Ö§Õ§Ö§ß§Ú§Ú IRS.

§°§á§à§â§Ñ §ß§Ñ §Õ§â§å§Ô§Ú§ç.

§±§â§Ö§Ù§å§Þ§á§è§Ú§ñ §ä§à§Ô§à, §é§ä§à §Ò§í§Ý§Ñ §á§â§à§ñ§Ó§Ý§Ö§ß§Ñ §Õ§à§Ý§Ø§ß§Ñ§ñ §à§ã§Þ§à§ä§â§Ú§ä§Ö§Ý§î§ß§à§ã§ä§î, §Ò§å§Õ§Ö§ä §á§â§Ú§Þ§Ö§ß§ñ§ä§î§ã§ñ §Ó §ã§Ú§ä§å§Ñ§è§Ú§ñ§ç, §Ü§à§Ô§Õ§Ñ §á§à§Ý§Ñ§Ô§Ñ§Ý§Ú§ã§î §ß§Ñ §â§Ö§Ù§å§Ý§î§ä§Ñ§ä§í §â§Ñ§Ò§à§ä§í §Õ§â§å§Ô§à§Ô§à §Ý§Ú§è§Ñ, §Ö§ã§Ý§Ú §á§â§Ú §á§â§Ú§Ó§Ý§Ö§é§Ö§ß§Ú§Ú, §ß§Ñ§Õ§Ù§à§â§Ö, §à§Ò§å§é§Ö§ß§Ú§Ú §Ú §à§è§Ö§ß§Ü§Ö §ï§ä§à§Ô§à §Ý§Ú§è§Ñ §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§Ý§Ñ§ã§î §â§Ñ§Ù§å§Þ§ß§Ñ§ñ §à§ã§ä§à§â§à§Ø§ß§à§ã§ä§î §ã §Õ§à§Ý§Ø§ß§í§Þ §å§é§Ö§ä§à§Þ §ç§Ñ§â§Ñ§Ü§ä§Ö§â§Ñ §à§ä§ß§à§ê§Ö§ß§Ú§Û §Þ§Ö§Ø§Õ§å §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§å§Þ§à§Þ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Þ §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §Ú §ï§ä§Ú§Þ §Ý§Ú§è§à§Þ.

§©§Ñ§Õ§Ö§â§Ø§Ü§Ú.

§­§Ú§è§Ñ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §ß§Ö §Õ§à§Ý§Ø§ß§í §ß§Ö§à§Ò§à§ã§ß§à§Ó§Ñ§ß§ß§à §à§ä§Ü§Ý§Ñ§Õ§í§Ó§Ñ§ä§î §Ò§í§ã§ä§â§à§Ö §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ß§Ú§Ö §Ý§ð§Ò§à§Ô§à §Ó§à§á§â§à§ã§Ñ §Ó IRS.

§±§à§Þ§à§ë§î §à§ä §Ý§Ú§ê§Ö§ß§ß§í§ç §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð §Ú§Ý§Ú §à§ä§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §Ý§Ú§è §Ú §à§ä §Ò§í§Ó§ê§Ú§ç §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó IRS.

§­§Ú§è§Ñ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §ß§Ö §Õ§à§Ý§Ø§ß§í §ã§à§Ù§ß§Ñ§ä§Ö§Ý§î§ß§à, §á§â§ñ§Þ§à §Ú§Ý§Ú §Ü§à§ã§Ó§Ö§ß§ß§à, §Õ§Ö§Ý§Ñ§ä§î §ã§Ý§Ö§Õ§å§ð§ë§Ö§Ö.

  • §±§â§Ú§ß§Ú§Þ§Ñ§ä§î §á§à§Þ§à§ë§î §Ú§Ý§Ú §á§à§Þ§à§Ô§Ñ§ä§î §Ý§ð§Ò§à§Þ§å §Ý§Ú§è§å, §Ý§Ú§ê§Ö§ß§ß§à§Þ§å §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ú§Ý§Ú §à§ä§ã§ä§â§Ñ§ß§Ö§ß§ß§à§Þ§å §à§ä §á§â§Ñ§Ü§ä§Ú§Ü§Ú §Ó IRS, §Ö§ã§Ý§Ú §á§à§Þ§à§ë§î §ã§Ó§ñ§Ù§Ñ§ß§Ñ §ã §Ó§à§á§â§à§ã§Ñ§Þ§Ú, §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§Ö§Þ§í§Þ§Ú §Ó IRS.

  • §±§â§Ú§ß§Ú§Þ§Ñ§ä§î §á§à§Þ§à§ë§î §à§ä §Ý§ð§Ò§à§Ô§à §Ò§í§Ó§ê§Ö§Ô§à §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§à§Ô§à §ã§Ý§å§Ø§Ñ§ë§Ö§Ô§à §Ó §ã§Ý§å§é§Ñ§Ö §ß§Ñ§â§å§ê§Ö§ß§Ú§ñ §á§à§Ý§à§Ø§Ö§ß§Ú§Û §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230 §Ú§Ý§Ú §Ý§ð§Ò§à§Ô§à §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §Ù§Ñ§Ü§à§ß§Ñ.

§ª§ã§á§à§Ý§ß§Ö§ß§Ú§Ö §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ö§Û §ß§à§ä§Ñ§â§Ú§å§ã§Ñ.

§­§Ú§è§Ñ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §ß§Ö §Þ§à§Ô§å§ä §á§â§Ú§ß§Ú§Þ§Ñ§ä§î §á§â§Ú§Ù§ß§Ñ§ß§Ú§ñ, §Õ§Ñ§Ó§Ñ§ä§î §á§â§Ú§ã§ñ§Ô§Ú, §å§Õ§à§ã§ä§à§Ó§Ö§â§ñ§ä§î §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ú§Ý§Ú §Ó§í§á§à§Ý§ß§ñ§ä§î §Ü§Ñ§Ü§Ú§Ö-§Ý§Ú§Ò§à §à§æ§Ú§è§Ú§Ñ§Ý§î§ß§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ß§à§ä§Ñ§â§Ú§å§ã§Ñ §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §Ý§ð§Ò§à§Ô§à §Ó§à§á§â§à§ã§Ñ, §ß§Ñ§ç§à§Õ§ñ§ë§Ö§Ô§à§ã§ñ §Ó §Ó§Ö§Õ§Ö§ß§Ú§Ú IRS, §Ú §Õ§Ý§ñ §Ü§à§ä§à§â§à§Ô§à §à§ß §Ú§Ý§Ú §à§ß§Ñ §ß§Ñ§ß§ñ§ä§í §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ã§à§Ó§Ö§ä§ß§Ú§Ü§Ñ, §Ñ§Õ§Ó§à§Ü§Ñ§ä§Ñ §Ú§Ý§Ú §Ñ§Ô§Ö§ß§ä§Ñ, §Ú§Ý§Ú §Ó §é§Ö§Þ §à§ß §Ú§Ý§Ú §à§ß§Ñ §Þ§à§Ø§Ö§ä §Ò§í§ä§î §Ü§Ñ§Ü§Ú§Þ-§Ý§Ú§Ò§à §à§Ò§â§Ñ§Ù§à§Þ §Ù§Ñ§Ú§ß§ä§Ö§â§Ö§ã§à§Ó§Ñ§ß§í.

§±§à§Õ§á§Ú§ã§î §é§Ö§Ü§à§Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ó§à§Ù§Ó§â§Ñ§ä§Ñ.

§¶§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Ö §Ý§Ú§è§Ñ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §ß§Ö §Þ§à§Ô§å§ä §á§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î §Ü§Ñ§Ü§à§Û¡ª§Ý§Ú§Ò§à §é§Ö§Ü (§Ó§Ü§Ý§ð§é§Ñ§ñ §ß§Ñ§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §Ú§Ý§Ú §á§â§Ú§ß§ñ§ä§Ú§Ö §á§Ý§Ñ§ä§Ö§Ø§Ñ §Ý§ð§Ò§í§Þ §ã§á§à§ã§à§Ò§à§Þ, §ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§Þ §Ú§Ý§Ú §Ú§ß§í§Þ, §ß§Ñ §ã§é§Ö§ä, §á§â§Ú§ß§Ñ§Õ§Ý§Ö§Ø§Ñ§ë§Ú§Û §Ú§Ý§Ú §Ü§à§ß§ä§â§à§Ý§Ú§â§å§Ö§Þ§í§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Þ, §Ñ §ä§Ñ§Ü§Ø§Ö §Ý§ð§Ò§à§Û §æ§Ú§â§Þ§à§Û §Ú§Ý§Ú §Ú§ß§à§Û §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ö§Û, §ã §Ü§à§ä§à§â§à§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä §ã§Ó§ñ§Ù§Ñ§ß), §Ó§í§Õ§Ñ§ß§ß§í§Û §Ü§Ý§Ú§Ö§ß§ä§å §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§à§Þ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ.

§¯§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§î §Ú §ß§Ö§Õ§à§ã§ä§à§Û§ß§à§Ö §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ö

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  • §¢§í§ä§î §à§ã§å§Ø§Õ§Ö§ß§ß§í§Þ §Ù§Ñ §Ý§ð§Ò§à§Ö §å§Ô§à§Ý§à§Ó§ß§à§Ö §á§â§Ö§ã§ä§å§á§Ý§Ö§ß§Ú§Ö §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §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 §Ú§Ý§Ú §Ù§Ñ §Ý§ð§Ò§à§Ö §á§â§Ö§ã§ä§å§á§Ý§Ö§ß§Ú§Ö, §ã§Ó§ñ§Ù§Ñ§ß§ß§à§Ö §ã §ß§Ö§é§Ö§ã§ä§ß§à§ã§ä§î§ð §Ú§Ý§Ú §Ù§Ý§à§å§á§à§ä§â§Ö§Ò§Ý§Ö§ß§Ú§Ö§Þ §Õ§à§Ó§Ö§â§Ú§Ö§Þ.

  • §³§à§Ù§ß§Ñ§ä§Ö§Ý§î§ß§à§Ö §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §Ý§à§Ø§ß§à§Û §Ú§Ý§Ú §Ó§Ó§à§Õ§ñ§ë§Ö§Û §Ó §Ù§Ñ§Ò§Ý§å§Ø§Õ§Ö§ß§Ú§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ó §ã§Ó§ñ§Ù§Ú §ã §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ§Ú §Ó§à§á§â§à§ã§Ñ§Þ§Ú §Ú§Ý§Ú §å§é§Ñ§ã§ä§Ú§Ö §Ó §ä§Ñ§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú.

  • §£§í§Þ§à§Ô§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à §â§Ñ§Ò§à§ä§í §Ù§Ñ§á§â§Ö§ë§Ö§ß§ß§í§Þ§Ú §ã§â§Ö§Õ§ã§ä§Ó§Ñ§Þ§Ú, §Ü§Ñ§Ü §à§Ò§ã§å§Ø§Õ§Ñ§Ý§à§ã§î §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö 10.30 §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230.

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  • §±§à§á§í§ä§Ü§Ñ §á§â§ñ§Þ§à §Ú§Ý§Ú §Ü§à§ã§Ó§Ö§ß§ß§à §á§à§Ó§Ý§Ú§ñ§ä§î §ß§Ñ §à§æ§Ú§è§Ú§Ñ§Ý§î§ß§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó IRS §ã §á§à§Þ§à§ë§î§ð §å§Ô§â§à§Ù, §Ý§à§Ø§ß§í§ç §à§Ò§Ó§Ú§ß§Ö§ß§Ú§Û, §Õ§Ñ§Ó§Ý§Ö§ß§Ú§ñ §Ú§Ý§Ú §á§â§Ú§ß§å§Ø§Õ§Ö§ß§Ú§ñ, §Ñ §ä§Ñ§Ü§Ø§Ö §á§å§ä§Ö§Þ §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§ñ §á§à§Õ§Ñ§â§Ü§à§Ó, §å§ã§Ý§å§Ô §Ú§Ý§Ú §Ü§Ñ§Ü§Ú§ç-§Ý§Ú§Ò§à §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§í§ç §ã§ä§Ú§Þ§å§Ý§à§Ó.

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  • §³§à§Ù§ß§Ñ§ä§Ö§Ý§î§ß§à§Ö §ã§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ö §Ú §á§à§ã§à§Ò§ß§Ú§é§Ö§ã§ä§Ó§à §Õ§â§å§Ô§à§Þ§å §Ý§Ú§è§å §Ó §á§â§Ñ§Ü§ä§Ú§Ü§Ö §á§Ö§â§Ö§Õ IRS §Ó §á§Ö§â§Ú§à§Õ §à§ä§ã§ä§â§Ñ§ß§Ö§ß§Ú§ñ, §Ý§Ú§ê§Ö§ß§Ú§ñ §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð §Ú§Ý§Ú §Õ§Ú§ã§Ü§Ó§Ñ§Ý§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §ï§ä§à§Ô§à §Õ§â§å§Ô§à§Ô§à §Ý§Ú§è§Ñ.

  • §ª§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö §à§ã§Ü§à§â§Ò§Ú§ä§Ö§Ý§î§ß§í§ç §Ó§í§â§Ñ§Ø§Ö§ß§Ú§Û, §Ó§í§Õ§Ó§Ú§Ø§Ö§ß§Ú§Ö §Ù§Ñ§Ó§Ö§Õ§à§Þ§à §Ý§à§Ø§ß§í§ç §à§Ò§Ó§Ú§ß§Ö§ß§Ú§Û §Ú§Ý§Ú §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Û, §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§Ú§Ö §Ú§Ý§Ú §á§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ §Ù§Ý§à§ß§Ñ§Þ§Ö§â§Ö§ß§ß§í§ç §Ú§Ý§Ú §Ü§Ý§Ö§Ó§Ö§ä§ß§Ú§é§Ö§ã§Ü§Ú§ç §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§à§Ó, §Ñ §ä§Ñ§Ü§Ø§Ö §å§é§Ñ§ã§ä§Ú§Ö §Ó §Ý§ð§Ò§à§Þ §á§â§Ö§ß§Ö§Ò§â§Ö§Ø§Ú§ä§Ö§Ý§î§ß§à§Þ §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ú §Ó §á§â§à§è§Ö§ã§ã§Ö §á§â§Ñ§Ü§ä§Ú§Ü§Ú §á§Ö§â§Ö§Õ IRS.

  • §¥§Ñ§é§Ñ §Ý§à§Ø§ß§í§ç §á§à§Ü§Ñ§Ù§Ñ§ß§Ú§Û §ã§à§Ù§ß§Ñ§ä§Ö§Ý§î§ß§à, §Ò§Ö§Ù§à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à §Ú§Ý§Ú §Ó§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Ö §Ó§à§á§Ú§ð§ë§Ö§Û §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§Ú; §Ú§Ý§Ú §å§é§Ñ§ã§ä§Ú§Ö §Ó §ã§ç§Ö§Þ§Ö §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§ñ §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§í§ç §Þ§ß§Ö§ß§Ú§Û §á§à §Ó§à§á§â§à§ã§Ñ§Þ, §Ó§à§Ù§ß§Ú§Ü§Ñ§ð§ë§Ú§Þ §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Þ §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.

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§£§í§Ô§à§Ó§à§â ¨C §ï§ä§à §á§å§Ò§Ý§Ú§é§ß§à§Ö §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§Ö. §­§Ú§è§Ñ, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ú§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230, §Ó§Ü§Ý§ð§é§Ñ§ð§ä §Ý§ð§Ò§à§Ô§à §Ñ§Õ§Ó§à§Ü§Ñ§ä§Ñ, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§Ñ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §Ñ§Ô§Ö§ß§ä§Ñ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §Ñ§Ô§Ö§ß§ä§Ñ §á§Ö§ß§ã§Ú§à§ß§ß§à§Ô§à §á§Ý§Ñ§ß§Ñ §Ú§Ý§Ú §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §Ñ§Ü§ä§å§Ñ§â§Ú§ñ, §Ù§Ñ§ß§Ú§Þ§Ñ§ð§ë§Ö§Ô§à§ã§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú§Ý§Ú §Ü§à§ß§ã§å§Ý§î§ä§Ú§â§à§Ó§Ñ§ß§Ú§Ö§Þ, §Ñ §ä§Ñ§Ü§Ø§Ö §Ý§ð§Ò§à§Ô§à §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§Ñ §¤§à§Õ§à§Ó§à§Û §å§é§Ö§ä§ß§à§Û §Ù§Ñ§á§Ú§ã§Ú §±§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Ù§Ñ§ñ§Ó§à§Ü, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ö§Ô§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §Ú §Ý§ð§Ò§à§Ô§à §à§è§Ö§ß§ë§Ú§Ü§Ñ, §Ù§Ñ§ß§Ú§Þ§Ñ§ð§ë§Ö§Ô§à§ã§ñ §à§è§Ö§ß§Ü§à§Û §ã§ä§à§Ú§Þ§à§ã§ä§Ú §Ñ§Ü§ä§Ú§Ó§à§Ó §Õ§Ý§ñ §è§Ö§Ý§Ö§Û §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ.

§¡§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ

§£§í §Þ§à§Ø§Ö§ä§Ö §Ý§Ú§Ò§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ã§Ö§Ò§ñ, §Ý§Ú§Ò§à §å§á§à§Ý§ß§à§Þ§à§é§Ú§ä§î §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ó§Ñ§ã §á§Ö§â§Ö§Õ IRS. §¦§ã§Ý§Ú §Ó§í §â§Ö§ê§Ú§Ý§Ú, §é§ä§à§Ò§í §Ü§ä§à-§ä§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§Ý §Ó§Ñ§ã, §Ó§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §Ò§í§ä§î §Ý§Ú§è§à§Þ, §Ú§Þ§Ö§ð§ë§Ú§Þ §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ó§Ñ§ê§Ú §Ú§ß§ä§Ö§â§Ö§ã§í §á§Ö§â§Ö§Õ IRS. §³§Þ. §¬§ä§à §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ú§ß§ä§Ö§â§Ö§ã§í §á§Ö§â§Ö§Õ IRS, §â§Ñ§ß§Ö§Ö.

§¹§ä§à §ä§Ñ§Ü§à§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î?

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î ¡ª §ï§ä§à §Ó§Ñ§ê§Ö §á§Ú§ã§î§Þ§Ö§ß§ß§à§Ö §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Þ§å §Ý§Ú§è§å §á§à§Ý§å§é§Ñ§ä§î §Ó§Ñ§ê§å §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à§ä IRS §Ú §ã§à§Ó§Ö§â§ê§Ñ§ä§î §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §à§ä §Ó§Ñ§ê§Ö§Ô§à §Ú§Þ§Ö§ß§Ú. §¦§ã§Ý§Ú §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §ß§Ö §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§à, §é§Ö§Ý§à§Ó§Ö§Ü, §Ü§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §Þ§à§Ø§Ö§ä §Ó§í§á§à§Ý§ß§ñ§ä§î §Ó§ã§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ø§Ö§ä§Ö §Ó§í§á§à§Ý§ß§Ú§ä§î §Ó§í, §Ù§Ñ §Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§Ö§Þ §á§à§Õ§á§Ú§ã§Ú §é§Ö§Ü§Ñ. §±§à§Ý§ß§à§Þ§à§é§Ú§ñ, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§í§Ö §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ô§Ö§ß§ä§Ñ§Þ §á§Ö§ß§ã§Ú§à§ß§ß§à§Ô§à §á§Ý§Ñ§ß§Ñ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ü§ä§å§Ñ§â§Ú§ñ§Þ §Ú §ß§Ö§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ§Þ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §ç§â§Ñ§ß§ñ§ë§Ú§Þ §Ù§Ñ§á§Ú§ã§Ú §à §Ù§Ñ§Ó§Ö§â§ê§Ö§ß§Ú§Ú §â§Ñ§Ò§à§ä§í, §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§í. §¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §à§Ò §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§ñ§ç, §Ü§Ñ§ã§Ñ§ð§ë§Ú§ç§ã§ñ §Ý§Ú§è, §Ú§Þ§Ö§ð§ë§Ú§ç §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ö §à§Ò §à§Ü§à§ß§é§Ñ§ß§Ú§Ú §¦§Ø§Ö§Ô§à§Õ§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û (AFSP), §ã§Þ. §¯§Ñ§Ý§à§Ô§à§Ó§å§ð §á§â§à§è§Ö§Õ§å§â§å 2014-42 §Ú §Õ§â§å§Ô§Ú§Ö §â§Ñ§Ù§Õ§Ö§Ý§í §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov/Tax-Professionals/Return-Preparer-Office-RPO-At-a-Glance (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û).

§ª§ã§á§à§Ý§ß§ñ§Ö§Þ§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ.

§¡§Õ§Ó§à§Ü§Ñ§ä§í, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§í §Ú §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ñ§Ô§Ö§ß§ä§í §Þ§à§Ô§å§ä §Ó§í§á§à§Ý§ß§ñ§ä§î §ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ:

  1. §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ó§Ñ§ã §á§Ö§â§Ö§Õ §Ý§ð§Ò§í§Þ §à§æ§Ú§ã§à§Þ §Ú§Ý§Ú §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Þ IRS.

  2. §±§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î §à§æ§Ö§â§ä§å §Ú§Ý§Ú §à§ä§Ü§Ñ§Ù §à§ä §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§ñ §ß§Ñ §Ú§ã§é§Ú§ã§Ý§Ö§ß§Ú§Ö §Ú§Ý§Ú §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§Ö §ß§Ö§Õ§à§Ú§Þ§Ü§Ú §ß§Ñ§Ý§à§Ô§Ñ, §Ñ §ä§Ñ§Ü§Ø§Ö §à§ä§Ü§Ñ§Ù §à§ä §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§ñ §à §ß§Ö§å§Õ§à§Ó§Ý§Ö§ä§Ó§à§â§Ö§ß§Ú§Ú §Ó§à§ã§ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ö §Ú§Ý§Ú §Ó§à§Ù§Ó§â§Ñ§ä§Ñ.

  3. §±§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î §ã§à§Ô§Ý§Ñ§ã§Ú§Ö §ß§Ñ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö §å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§ß§à§Ô§à §Ù§Ñ§Ü§à§ß§à§Þ §ã§â§à§Ü§Ñ §Ú§ã§é§Ú§ã§Ý§Ö§ß§Ú§ñ §Ú§Ý§Ú §Ó§Ù§Ú§Þ§Ñ§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§Ñ.

  4. §±§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î §Ù§Ñ§Ü§Ý§ð§é§Ú§ä§Ö§Ý§î§ß§à§Ö §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö.

§±§à§Õ§á§Ú§ã§í§Ó§Ñ§ñ §Ó§Ñ§ê§å §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð.

§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î, §å§Ü§Ñ§Ù§Ñ§ß§ß§í§Û §Ó §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §Ú§Þ§Ö§Ö§ä §á§â§Ñ§Ó§à §á§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î §Ó§Ñ§ê§å §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §Ö§ã§Ý§Ú §ä§à§Ý§î§Ü§à:

  1. §±§à§Õ§á§Ú§ã§î §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ñ §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ü§à§Õ§Ö§Ü§ã§à§Þ §Ú §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§Þ§Ú §ß§à§â§Þ§Ñ§ä§Ú§Ó§ß§í§Þ§Ú §Ñ§Ü§ä§Ñ§Þ§Ú (§ã§Þ. §²§Ñ§Ù§Õ§Ö§Ý 1.6012-1(§Ñ)(5) §á§â§Ñ§Ó§Ú§Ý)

  2. §¡ §ä§Ñ§Ü§Ø§Ö §Ö§ã§Ý§Ú §Ó§í §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à §â§Ñ§Ù§â§Ö§ê§Ñ§Ö§ä§Ö §ï§ä§à §Ó §ã§Ó§à§Ö§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú.

§¯§Ñ§á§â§Ú§Þ§Ö§â, §â§Ö§Ô§Ý§Ñ§Þ§Ö§ß§ä §â§Ñ§Ù§â§Ö§ê§Ñ§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð §á§à§Õ§á§Ú§ã§Ñ§ä§î §Ó§Ñ§ê§å §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §Ö§ã§Ý§Ú §Ó§í §ß§Ö §Þ§à§Ø§Ö§ä§Ö §á§à§Õ§á§Ú§ã§Ñ§ä§î §Ö§Ö §Ú§Ù-§Ù§Ñ:

  • §¢§à§Ý§Ö§Ù§ß§Ú §Ú§Ý§Ú §ä§â§Ñ§Ó§Þ§í.

  • §±§à§ã§ä§à§ñ§ß§ß§à§Ô§à §à§ä§ã§å§ä§ã§ä§Ó§Ú§ñ §Ó §³§à§Ö§Õ§Ú§ß§Ö§ß§ß§í§ç §º§ä§Ñ§ä§Ñ§ç (§Ó§Ü§Ý§ð§é§Ñ§ñ §±§å§ï§â§ä§à-§²§Ú§Ü§à) §Ó §ä§Ö§é§Ö§ß§Ú§Ö §ß§Ö §Þ§Ö§ß§Ö§Ö 60 §Õ§ß§Ö§Û §Õ§à §Õ§Ñ§ä§í, §ä§â§Ö§Ò§å§Ö§Þ§à§Û §Ù§Ñ§Ü§à§ß§à§Þ §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú.

  • §¥§â§å§Ô§à§Ô§à §Ó§Ö§ã§Ü§à§Ô§à §à§ã§ß§à§Ó§Ñ§ß§Ú§ñ, §Ö§ã§Ý§Ú IRS §Ù§Ñ§á§â§Ñ§ê§Ú§Ó§Ñ§Ö§ä §Ú §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §Ü§à§ß§Ü§â§Ö§ä§ß§à§Ö §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö.

§¬§à§Ô§Õ§Ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §á§à§Õ§á§Ú§ã§í§Ó§Ñ§Ö§ä§ã§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ, §Ü §ß§Ö§Þ§å §Õ§à§Ý§Ø§ß§Ñ §á§â§Ú§Ý§Ñ§Ô§Ñ§ä§î§ã§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î (§Ú§Ý§Ú §Ü§à§á§Ú§ñ), §å§á§à§Ý§ß§à§Þ§à§é§Ú§Ó§Ñ§ð§ë§Ñ§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §á§à§Õ§á§Ú§ã§Ñ§ä§î §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð. §¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §ã§Þ. §Ú§ß§ã§ä§â§å§Ü§è§Ú§Ú §Ü §¶§à§â§Þ§Ö 2848.

§°§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§ñ §ß§Ñ §Ù§Ñ§Þ§Ö§ë§Ö§ß§Ú§Ö §Ú§Ý§Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ß§Ú§Ö.

§±§â§Ú§Ù§ß§Ñ§ß§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Þ§à§Ø§Ö§ä §Ù§Ñ§Þ§Ö§ß§Ú§ä§î §Ú§Ý§Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ä§î §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Õ§â§å§Ô§à§Þ§å §á§â§Ú§Ù§ß§Ñ§ß§ß§à§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð §ä§à§Ý§î§Ü§à §Ó §ä§à§Þ §ã§Ý§å§é§Ñ§Ö, §Ö§ã§Ý§Ú §ï§ä§à §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à §Ù§Ñ§æ§Ú§Ü§ã§Ú§â§à§Ó§Ñ§ß§à §Ó§Ñ§Þ§Ú §Ó §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú.

§±§à§ã§Ý§Ö §Ù§Ñ§Þ§Ö§ß§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §Õ§à§Ó§Ö§â§Ö§ß§ß§í§Þ §Ý§Ú§è§à§Þ §á§â§Ú§Ù§ß§Ñ§Ö§ä§ã§ñ §ä§à§Ý§î§Ü§à §Ó§ß§à§Ó§î §á§â§Ú§Ù§ß§Ñ§ß§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î. §¦§ã§Ý§Ú §Ò§í§Ý§à §ã§Õ§Ö§Ý§Ñ§ß§à §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ß§Ú§Ö §á§à§Ý§ß§à§Þ§à§é§Ú§Û, §ä§à IRS §á§â§Ú§Ù§ß§Ñ§Ö§ä §Ü§Ñ§Ü §á§Ö§â§Ó§à§ß§Ñ§é§Ñ§Ý§î§ß§à§Ô§à, §ä§Ñ§Ü §Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ §Ó§Ñ§ê§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú.

§²§Ñ§ã§Ü§â§í§ä§Ú§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ä§â§Ö§ä§î§Ú§Þ §Ý§Ú§è§Ñ§Þ.

§£§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §ß§Ö §Þ§à§Ø§Ö§ä §Õ§Ñ§ä§î §ã§à§Ô§Ý§Ñ§ã§Ú§Ö, §Ü§à§ä§à§â§à§Ö §á§à§Ù§Ó§à§Ý§Ú§ä IRS §â§Ñ§ã§Ü§â§í§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ú§Ý§Ú §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ß§Ö§Û §ä§â§Ö§ä§î§Ö§Û §ã§ä§à§â§à§ß§Ö, §Ö§ã§Ý§Ú §Ó§í §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à §ß§Ö §Õ§Ö§Ý§Ö§Ô§Ú§â§å§Ö§ä§Ö §ï§ä§Ú §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §ã§Ó§à§Ö§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð §ß§Ñ §ã§ä§â§à§Ü§Ö 5§Ñ §¶§à§â§Þ§í 2848.

§¯§Ö§Õ§Ö§Ö§ã§á§à§ã§à§Ò§ß§à§ã§ä§î §Ú§Ý§Ú §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§î.

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §à§Ò§í§é§ß§à §á§â§Ö§Ü§â§Ñ§ë§Ñ§Ö§ä§ã§ñ, §Ö§ã§Ý§Ú §Ó§í §ã§ä§Ñ§ß§à§Ó§Ú§ä§Ö§ã§î §ß§Ö§Õ§Ö§Ö§ã§á§à§ã§à§Ò§ß§í§Þ §Ú§Ý§Ú §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§í§Þ.

§°§Õ§ß§Ñ§Ü§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Þ§à§Ø§Ö§ä §Ò§í§ä§î §á§â§à§Õ§Ý§Ö§ß§Ñ §Ó §ã§Ý§å§é§Ñ§Ö §Ó§Ñ§ê§Ö§Û §ß§Ö§Õ§Ö§Ö§ã§á§à§ã§à§Ò§ß§à§ã§ä§Ú §Ú§Ý§Ú §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§Ú, §Ö§ã§Ý§Ú §Ó§í §â§Ñ§Ù§â§Ö§ê§Ú§ä§Ö §ï§ä§à §Ó §ã§ä§â§à§Ü§Ö 5§Ñ ?§¥§â§å§Ô§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §â§Ñ§Ù§â§Ö§ê§Ö§ß§í? §¶§à§â§Þ§í 2848, §Ú §Ö§ã§Ý§Ú §Ó§Ñ§ê§Ñ §Õ§à§Ý§Ô§à§ã§â§à§é§ß§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ñ§ñ§ã§ñ §Ü IRS, §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§Ö§ä §Ó§ã§Ö§Þ §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Õ§Ý§ñ §á§â§Ú§ß§ñ§ä§Ú§ñ IRS. §³§Þ. §° §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§ñ§ç, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ú§ç§ã§ñ §Ü IRS §Õ§Ñ§Ý§Ö§Ö.

§¬§à§Ô§Õ§Ñ §ß§å§Ø§ß§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î?

§±§à§Õ§Ñ§Û§ä§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §Ö§ã§Ý§Ú §Ó§í §ç§à§ä§Ú§ä§Ö §å§á§à§Ý§ß§à§Þ§à§é§Ú§ä§î §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à §á§à§Ý§å§é§Ñ§ä§î §Ó§Ñ§ê§å §Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ó§Ñ§ã §á§Ö§â§Ö§Õ IRS, §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §ä§à§Ô§à, §Ó§í§á§à§Ý§ß§ñ§Ö§ä §Ý§Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Ü§Ñ§Ü§Ú§Ö-§Ý§Ú§Ò§à §Õ§â§å§Ô§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §å§á§à§Þ§ñ§ß§å§ä§í§Ö §â§Ñ§ß§Ö§Ö §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö §¹§ä§à §ä§Ñ§Ü§à§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î .

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §é§Ñ§ë§Ö §Ó§ã§Ö§Ô§à §ä§â§Ö§Ò§å§Ö§ä§ã§ñ, §Ü§à§Ô§Õ§Ñ §Ó§í §ç§à§ä§Ú§ä§Ö §å§á§à§Ý§ß§à§Þ§à§é§Ú§ä§î §Õ§â§å§Ô§à§Ö §Ý§Ú§è§à §Ó§í§á§à§Ý§ß§Ú§ä§î §ç§à§ä§ñ §Ò§í §à§Õ§ß§à §Ú§Ù §ã§Ý§Ö§Õ§å§ð§ë§Ú§ç §Õ§Ö§Û§ã§ä§Ó§Ú§Û §à§ä §Ó§Ñ§ê§Ö§Ô§à §Ú§Þ§Ö§ß§Ú.

  1. §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §Ó§Ñ§ã §ß§Ñ §Ó§ã§ä§â§Ö§é§Ö §ã IRS.

  2. §±§à§Õ§Ô§à§ä§à§Ó§Ü§Ñ §Ú §á§à§Õ§Ñ§é§Ñ §á§Ú§ã§î§Þ§Ö§ß§ß§à§Ô§à §à§ä§Ó§Ö§ä§Ñ §ß§Ñ §Ù§Ñ§á§â§à§ã IRS.

§´§â§Ö§Ò§å§Ö§Þ§Ñ§ñ §æ§à§â§Þ§Ñ

§ª§ã§á§à§Ý§î§Ù§å§Û§ä§Ö §¶§à§â§Þ§å 2848 IRS §Õ§Ý§ñ §ß§Ñ§Ù§ß§Ñ§é§Ö§ß§Ú§ñ §á§â§Ú§Ù§ß§Ñ§ß§ß§à§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §Ü§à§ä§à§â§í§Û §Ò§å§Õ§Ö§ä §Õ§Ö§Û§ã§ä§Ó§à§Ó§Ñ§ä§î §à§ä §Ó§Ñ§ê§Ö§Ô§à §Ú§Þ§Ö§ß§Ú §á§Ö§â§Ö§Õ IRS. §­§Ú§è§Ñ, §Ú§Þ§Ö§ð§ë§Ú§Ö §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ó§Ñ§ã §á§Ö§â§Ö§Õ IRS, §á§Ö§â§Ö§é§Ú§ã§Ý§Ö§ß§í §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö §¹§Ñ§ã§ä§Ú II, §¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §¶§à§â§Þ§í 2848. §£§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §Ù§Ñ§á§à§Ý§ß§Ú§ä§î §ï§ä§å §é§Ñ§ã§ä§î §æ§à§â§Þ§í.

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ú§Ö§ã§ñ §Ü IRS.

IRS §á§â§Ú§Þ§Ö§ä §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ß§Ö §à§ä§ß§à§ã§ñ§ë§å§ð§ã§ñ §Ü IRS, §ß§à §Ù§Ñ§á§à§Ý§ß§Ö§ß§ß§Ñ§ñ §¶§à§â§Þ§Ñ 2848 §Õ§à§Ý§Ø§ß§Ñ §Ò§í§ä§î §á§â§Ú§Ý§à§Ø§Ö§ß§Ñ §Õ§Ý§ñ §ä§à§Ô§à, §é§ä§à§Ò§í §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Ò§í§Ý§Ñ §Ó§ß§Ö§ã§Ö§ß§Ñ §Ó §¸§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û §æ§Ñ§Û§Ý §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (CAF). §¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §ã§Þ. §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý §°§Ò§â§Ñ§Ò§à§ä§Ü§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ö§Û§ã§ñ §Ü IRS §Õ§Ñ§Ý§Ö§Ö.

§¦§ã§Ý§Ú §Ó§í §ç§à§ä§Ú§ä§Ö §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §Õ§à§Ü§å§Þ§Ö§ß§ä, §à§ä§Ý§Ú§é§ß§í§Û §à§ä §¶§à§â§Þ§í 2848 §Õ§Ý§ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ, §à§ß §Õ§à§Ý§Ø§Ö§Ô §ã§à§Õ§Ö§â§Ø§Ñ§ä§î §ã§Ý§Ö§Õ§å§ð§ë§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð.

  • §£§Ñ§ê§Ö §Ú§Þ§ñ §Ú §á§à§é§ä§à§Ó§í§Û §Ñ§Õ§â§Ö§ã.

  • §£§Ñ§ê §ß§à§Þ§Ö§â §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ (§Ú§Ý§Ú §Ó§Ñ§ê §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§í§Û §ß§à§Þ§Ö§â §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ (ITIN)) §Ú/§Ú§Ý§Ú §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§í§Û §ß§à§Þ§Ö§â §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ.

  • §¯§à§Þ§Ö§â §á§Ý§Ñ§ß§Ñ §Ó§Ñ§ê§Ö§Ô§à §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ñ, §Ö§ã§Ý§Ú §ï§ä§à §á§â§Ú§Þ§Ö§ß§Ú§Þ§à.

  • §ª§Þ§ñ §Ú §á§à§é§ä§à§Ó§í§Û §Ñ§Õ§â§Ö§ã §Ó§Ñ§ê§Ö§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ(§Ö§Û).

  • §£§Ú§Õ§í §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó.

  • §¯§à§Þ§Ö§â §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §æ§à§â§Þ§í.

  • §¬§à§ß§Ü§â§Ö§ä§ß§í§Û §Ô§à§Õ(§í) §Ú§Ý§Ú §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§Û §á§Ö§â§Ú§à§Õ(§í).

  • §£ §ã§Ý§å§é§Ñ§Ö §ß§Ñ§Ý§à§Ô§Ñ §ß§Ñ §ß§Ñ§ã§Ý§Ö§Õ§ã§ä§Ó§à ¡ª §Õ§Ñ§ä§å §ã§Þ§Ö§â§ä§Ú §á§à§Ü§à§Û§ß§à§Ô§à.

  • §¹§Ö§ä§Ü§à§Ö §Ó§í§â§Ñ§Ø§Ö§ß§Ú§Ö §Ó§Ñ§ê§Ö§Ô§à §ß§Ñ§Þ§Ö§â§Ö§ß§Ú§ñ §à§ä§ß§à§ã§Ú§ä§Ö§Ý§î§ß§à §à§Ò§ì§Ö§Þ§Ñ §á§à§Ý§ß§à§Þ§à§é§Ú§Û, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§í§ç §Ó§Ñ§ê§Ö§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð(§á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ§Þ).

  • §£§Ñ§ê§Ñ §á§à§Õ§á§Ú§ã§î §Ú §Õ§Ñ§ä§Ñ.

§£§í §ä§Ñ§Ü§Ø§Ö §Õ§à§Ý§Ø§ß§í §á§â§Ú§Ý§à§Ø§Ú§ä§î §Ü §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ö§Û§ã§ñ §Ü IRS, §á§à§Õ§á§Ú§ã§Ñ§ß§ß§à§Ö §Ú §Õ§Ñ§ä§Ú§â§à§Ó§Ñ§ß§ß§à§Ö §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö, §ã§Õ§Ö§Ý§Ñ§ß§ß§à§Ö §Ó§Ñ§ê§Ú§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ. §¿§ä§à §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö, §Ü§à§ä§à§â§à§Ö §ß§Ñ§Ù§í§Ó§Ñ§Ö§ä§ã§ñ §¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §ã§à§Õ§Ö§â§Ø§Ú§ä§ã§ñ §Ó §¹§Ñ§ã§ä§Ú II §¶§à§â§Þ§í 2848. §©§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §Õ§à§Ý§Ø§ß§à §Ô§Ý§Ñ§ã§Ú§ä§î:

  1. §£ §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §ñ §ß§Ö §à§ä§ã§ä§â§Ñ§ß§Ö§ß §Ú§Ý§Ú §ß§Ö §Ý§Ú§ê§Ö§ß §á§â§Ñ§Ó§Ñ §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð §á§Ö§â§Ö§Õ IRS §Ú§Ý§Ú §Ô§Õ§Ö-§Ý§Ú§Ò§à §Ö§ë§Ö §Ó §â§Ñ§Þ§Ü§Ñ§ç §Þ§à§Ö§Û §á§â§à§æ§Ö§ã§ã§Ú§Ú §Ü§Ñ§Ü§Ú§Þ-§Ý§Ú§Ò§à §Õ§â§å§Ô§Ú§Þ §à§â§Ô§Ñ§ß§à§Þ, §Ú§Þ§Ö§ð§ë§Ú§Þ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§Ö §á§à§Ý§ß§à§Þ§à§é§Ú§ñ.

  2. §Á §á§à§Õ§é§Ú§ß§ñ§ð§ã§î §á§â§Ñ§Ó§Ú§Ý§Ñ§Þ, §ã§à§Õ§Ö§â§Ø§Ñ§ë§Ú§Þ§ã§ñ §Ó §¸§Ú§â§Ü§å§Ý§ñ§â§Ö 230 (31 C. F. R., §±§à§Õ§Ù§Ñ§Ô§à§Ý§à§Ó§à§Ü §¡, §¹§Ñ§ã§ä§î 10) §ã §á§à§á§â§Ñ§Ó§Ü§Ñ§Þ§Ú, §â§Ö§Ô§å§Ý§Ú§â§å§ð§ë§Ú§Þ§Ú §á§â§Ñ§Ü§ä§Ú§Ü§å §â§Ñ§Ò§à§ä§í IRS.

  3. §Á §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ú§ß§ä§Ö§â§Ö§ã§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ(§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó), §å§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §Ó §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú.

  4. §Á §ñ§Ó§Ý§ñ§ð§ã§î (§ß§Ñ§Ù§à§Ó§Ú§ä§Ö §Õ§à§Ý§Ø§ß§à§ã§ä§î, §Ó §Ü§à§ä§à§â§à§Û §à§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§Ö§ä§ã§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à, §Ü§Ñ§Ü §å§Ü§Ñ§Ù§Ñ§ß§à §Ó §ã§á§Ú§ã§Ü§Ö §Ú§Þ§Ö§ð§ë§Ú§ç §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §Ó §¹§Ñ§ã§ä§Ú II §¶§à§â§Þ§í 2848.)

§´§â§Ö§Ò§å§Ö§Þ§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §à§ä§ã§å§ä§ã§ä§Ó§å§Ö§ä.

IRS §ß§Ö §á§â§Ú§Þ§Ö§ä §Ó§Ñ§ê§å §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ß§Ö §à§ä§ß§à§ã§ñ§ë§å§ð§ã§ñ §Ü IRS, §Ö§ã§Ý§Ú §à§ß§Ñ §ß§Ö §ã§à§Õ§Ö§â§Ø§Ú§ä §Ó§ã§ð §å§Ü§Ñ§Ù§Ñ§ß§ß§å§ð §Ó§í§ê§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð. §£§í §Þ§à§Ø§Ö§ä§Ö §á§à§Õ§á§Ú§ã§Ñ§ä§î §Ú §à§ä§á§â§Ñ§Ó§Ú§ä§î §Ù§Ñ§á§à§Ý§ß§Ö§ß§ß§å§ð §¶§à§â§Þ§å 2848 §Ú§Ý§Ú §ß§à§Ó§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §à§ä IRS, §Ü§à§ä§à§â§Ñ§ñ §ã§à§Õ§Ö§â§Ø§Ú§ä §Ó§ã§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð. §¦§ã§Ý§Ú §Ó§í §ß§Ö §Þ§à§Ø§Ö§ä§Ö §á§à§Õ§á§Ú§ã§Ñ§ä§î §á§â§Ú§Ö§Þ§Ý§Ö§Þ§í§Û §Ù§Ñ§Þ§Ö§ß§ñ§ð§ë§Ú§Û §Õ§à§Ü§å§Þ§Ö§ß§ä, §Ó§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Þ§à§Ø§Ö§ä §å§ã§à§Ó§Ö§â§ê§Ö§ß§ã§ä§Ó§à§Ó§Ñ§ä§î (§ã§Õ§Ö§Ý§Ñ§ä§î §á§â§Ú§Ö§Þ§Ý§Ö§Þ§à§Û §Õ§Ý§ñ IRS) §Ó§Ñ§ê§å §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ß§Ö §à§ä§ß§à§ã§ñ§ë§å§ð§ã§ñ §Ü IRS, §ã §á§à§Þ§à§ë§î§ð §á§â§à§è§Ö§Õ§å§â§í, §à§á§Ú§ã§Ñ§ß§ß§à§Û §ß§Ú§Ø§Ö.

§±§â§à§è§Ö§Õ§å§â§Ñ §å§Ý§å§é§ê§Ö§ß§Ú§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ö§Û§ã§ñ §Ü IRS.

§±§â§Ú §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ú §ã§Ý§Ö§Õ§å§ð§ë§Ú§ç §å§ã§Ý§à§Ó§Ú§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §å§Ü§Ñ§Ù§Ñ§ß§ß§í§Û §Ó §Ó§Ñ§ê§Ö§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ö§Û§ã§ñ §Ü IRS, §Þ§à§Ø§Ö§ä §á§à§Õ§á§Ú§ã§Ñ§ä§î §¶§à§â§Þ§å 2848 §à§ä §Ó§Ñ§ê§Ö§Ô§à §Ú§Þ§Ö§ß§Ú.

  1. §±§Ö§â§Ó§à§ß§Ñ§é§Ñ§Ý§î§ß§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ñ§ñ§ã§ñ §Ü IRS, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §ß§Ñ §Ó§Ö§Õ§Ö§ß§Ú§Ö §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§à§á§â§à§ã§à§Ó (§ß§Ñ§á§â§Ú§Þ§Ö§â, §à§Ò§ë§Ú§Ö §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §ß§Ñ §ã§à§Ó§Ö§â§ê§Ö§ß§Ú§Ö §Ý§ð§Ò§í§ç §Õ§Ö§Û§ã§ä§Ó§Ú§Û).

  2. §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§â§Ú§Ü§â§Ö§á§Ý§ñ§Ö§ä §Ü §¶§à§â§Þ§Ö 2848 §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö (§á§à§Õ§á§Ú§ã§Ñ§ß§ß§à§Ö §á§à§Õ §ã§ä§â§Ñ§ç§à§Þ §ß§Ñ§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §Ù§Ñ §Ý§Ø§Ö§ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à), §Ó §Ü§à§ä§à§â§à§Þ §å§Ü§Ñ§Ù§Ñ§ß§à, §é§ä§à §á§à§Õ§Ý§Ú§ß§ß§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ñ§ñ§ã§ñ §Ü IRS, §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§Ñ §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §â§Ö§Ô§å§Ý§Ú§â§å§ð§ë§Ö§Û §ð§â§Ú§ã§Õ§Ú§Ü§è§Ú§Ú.

§±§â§Ú§Þ§Ö§â.

§¥§Ø§à§ß §¿§Ý§Þ, §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü, §á§à§Õ§á§Ú§ã§í§Ó§Ñ§Ö§ä §Õ§à§Ý§Ô§à§ã§â§à§é§ß§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §à§ä§ß§à§ã§ñ§ë§å§ð§ã§ñ §Ü IRS, §Ú §ß§Ñ§Ù§í§Ó§Ñ§ð§ë§å§ð §Ö§Ô§à §ã§à§ã§Ö§Õ§Ñ §Ú §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§Ñ §¿§Õ§Ñ §­§Ñ§â§é§Ñ, §ã§Ó§à§Ú§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú. §¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Õ§Ñ§Ö§ä §¿§Õ§å §á§â§Ñ§Ó§à §ã§à§Ó§Ö§â§ê§Ñ§ä§î §Ý§ð§Ò§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §à§ä §Ú§Þ§Ö§ß§Ú §¥§Ø§à§ß§Ñ. §°§Õ§ß§Ñ§Ü§à §Ó §ß§Ö§Û §ß§Ö §á§Ö§â§Ö§é§Ú§ã§Ý§Ö§ß§í §Ü§à§ß§Ü§â§Ö§ä§ß§í§Ö §ã§Ó§Ö§Õ§Ö§ß§Ú§ñ, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §ß§Ñ§Ý§à§Ô§Ñ§Þ§Ú, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü §ä§Ú§á§í §ß§Ñ§Ý§à§Ô§à§Ó §Ú§Ý§Ú §ß§à§Þ§Ö§â§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §æ§à§â§Þ.

§£§ã§Ü§à§â§Ö §á§à§ã§Ý§Ö §ä§à§Ô§à, §Ü§Ñ§Ü §¥§Ø§à§ß §á§à§Õ§á§Ú§ã§í§Ó§Ñ§Ö§ä §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §Ö§Ô§à §à§Ò§ì§ñ§Ó§Ý§ñ§ð§ä §ß§Ö§Õ§Ö§Ö§ã§á§à§ã§à§Ò§ß§í§Þ. §±§à§Ù§Ø§Ö §Ó§à§Ù§ß§Ú§Ü§Ñ§Ö§ä §Ó§à§á§â§à§ã §à §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ §ß§Ñ§Ý§à§Ô§Ö §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ù§Ñ §á§â§Ö§Õ§í§Õ§å§ë§Ú§Û §Ô§à§Õ, §á§à§Õ§Ñ§ß§ß§à§Û §¥§Ø§à§ß§à§Þ. §¿§Õ §á§í§ä§Ñ§Ö§ä§ã§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§î §¥§Ø§à§ß§Ñ §á§Ö§â§Ö§Õ IRS, §ß§à §Ö§Ô§à §à§Ò§â§Ñ§ë§Ö§ß§Ú§Ö §à§ä§Ü§Ý§à§ß§ñ§Ö§ä§ã§ñ, §á§à§ä§à§Þ§å §é§ä§à §á§â§Ö§Õ§í§Õ§å§ë§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §ã§à§Õ§Ö§â§Ø§Ú§ä §ä§â§Ö§Ò§å§Ö§Þ§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.

§¦§ã§Ý§Ú §¿§Õ §á§â§Ú§Ý§Ñ§Ô§Ñ§Ö§ä §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö (§á§à§Õ§á§Ú§ã§Ñ§ß§ß§à§Ö §á§à§Õ §ã§ä§â§Ñ§ç§à§Þ §ß§Ñ§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §Ù§Ñ §Ý§Ø§Ö§ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à) §à §ä§à§Þ, §é§ä§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§Ñ §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ö§Û §ð§â§Ú§ã§Õ§Ú§Ü§è§Ú§Ú, §à§ß §Þ§à§Ø§Ö§ä §á§à§Õ§á§Ú§ã§Ñ§ä§î §Ù§Ñ§á§à§Ý§ß§Ö§ß§ß§å§ð §¶§à§â§Þ§å 2848 §Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§î §Ö§Ö §à§ä §Ú§Þ§Ö§ß§Ú §¥§Ø§à§ß§Ñ. §¦§ã§Ý§Ú §¿§Õ §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §é§î§Ú-§ä§à §Ú§ß§ä§Ö§â§Ö§ã§í §á§Ö§â§Ö§Õ IRS (§ã§Þ. §¬§ä§à §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ú§ß§ä§Ö§â§Ö§ã§í §á§Ö§â§Ö§Õ IRS, §Ó§í§ê§Ö), §à§ß §Þ§à§Ø§Ö§ä §ß§Ñ§Ù§Ó§Ñ§ä§î §ã§Ö§Ò§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ §Ó §¶§à§â§Þ§Ö 2848. §£ §á§â§à§ä§Ú§Ó§ß§à§Þ §ã§Ý§å§é§Ñ§Ö, §à§ß §Õ§à§Ý§Ø§Ö§ß §ß§Ñ§Ù§ß§Ñ§é§Ú§ä§î §Õ§â§å§Ô§à§Ô§à §é§Ö§Ý§à§Ó§Ö§Ü§Ñ, §Ü§à§ä§à§â§í§Û §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §é§î§Ú-§ä§à §Ú§ß§ä§Ö§â§Ö§ã§í §á§Ö§â§Ö§Õ IRS.

§°§Ò§â§Ñ§Ò§à§ä§Ü§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ß§Ö §à§ä§ß§à§ã§ñ§ë§Ö§Û§ã§ñ §Ü IRS.

IRS §Ú§Þ§Ö§Ö§ä §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§å§ð §Ü§à§Þ§á§î§ð§ä§Ö§â§ß§å§ð §ã§Ú§ã§ä§Ö§Þ§å §Ò§Ñ§Ù §Õ§Ñ§ß§ß§í§ç, §ß§Ñ§Ù§í§Ó§Ñ§Ö§Þ§å§ð §ã§Ú§ã§ä§Ö§Þ§à§Û CAF. §¿§ä§Ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §ã§à§Õ§Ö§â§Ø§Ú§ä §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §á§à§Ý§ß§à§Þ§à§é§Ú§ñ§ç §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §¬§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §Ü§à§Ô§Õ§Ñ §Ó§í §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Ó IRS, §à§ß§Ñ §à§Ò§â§Ñ§Ò§Ñ§ä§í§Ó§Ñ§Ö§ä§ã§ñ §Õ§Ý§ñ §Ó§Ü§Ý§ð§é§Ö§ß§Ú§ñ §Ó §ã§Ú§ã§ä§Ö§Þ§å CAF. §£§Ó§à§Õ §Ó§Ñ§ê§Ö§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Ó §ã§Ú§ã§ä§Ö§Þ§å CAF §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ñ§Þ IRS, §å §Ü§à§ä§à§â§í§ç §ß§Ö§ä §Ü§à§á§Ú§Ú §Ó§Ñ§ê§Ö§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §á§â§à§Ó§Ö§â§Ú§ä§î §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §Ó§Ñ§ê§Ö§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §á§à§Ý§å§é§Ú§Ó §Õ§à§ã§ä§å§á §Ü CAF. §°§ß§Ñ §ä§Ñ§Ü§Ø§Ö §á§à§Ù§Ó§à§Ý§ñ§Ö§ä IRS §Ñ§Ó§ä§à§Þ§Ñ§ä§Ú§é§Ö§ã§Ü§Ú §à§ä§á§â§Ñ§Ó§Ý§ñ§ä§î §Ü§à§á§Ú§Ú §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Û §Ú §Õ§â§å§Ô§Ú§ç §ã§à§à§Ò§ë§Ö§ß§Ú§Û IRS §Ó§Ñ§ê§Ö§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð, §Ö§ã§Ý§Ú §Ó§í §å§Ü§Ñ§Ø§Ö§ä§Ö, §é§ä§à §Ó§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §á§à§Ý§å§é§Ñ§ä§î §ï§ä§Ú §ã§à§à§Ò§ë§Ö§ß§Ú§ñ.

§£§í §Þ§à§Ø§Ö§ä§Ö §Ó§Ó§Ö§ã§ä§Ú §ã§Ó§à§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ß§Ö §à§ä§ß§à§ã§ñ§ë§å§ð§ã§ñ §Ü IRS, §Ó §ã§Ú§ã§ä§Ö§Þ§å CAF, §á§â§Ú§Ü§â§Ö§á§Ú§Ó §Ö§Ö §Ü §Ù§Ñ§á§à§Ý§ß§Ö§ß§ß§à§Û §¶§à§â§Þ§Ö 2848, §Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§î §Ö§Ö §Ó IRS. §£§Ñ§ê§Ñ §á§à§Õ§á§Ú§ã§î §ß§Ö §ä§â§Ö§Ò§å§Ö§ä§ã§ñ, §à§Õ§ß§Ñ§Ü§à §Ó§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Õ§à§Ý§Ø§Ö§ß §á§à§Õ§á§Ú§ã§Ñ§ä§î §¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ (§ã§Þ. §¹§Ñ§ã§ä§î II §¶§à§â§Þ§í 2848).

§±§à§Õ§Ô§à§ä§à§Ó§Ü§Ñ §æ§à§â§Þ§í ¡ª §±§à§Ý§Ö§Ù§ß§í§Ö §á§à§Õ§ã§Ü§Ñ§Ù§Ü§Ú

§±§à§Õ§Ô§à§ä§à§Ó§Ü§Ñ §¶§à§â§Þ§í 2848 §á§â§à§Ú§Ý§Ý§ð§ã§ä§â§Ú§â§à§Ó§Ñ§ß§Ñ §á§â§Ú§Þ§Ö§â§à§Þ §á§à§Õ §â§Ñ§Ù§Õ§Ö§Ý§à§Þ §¬§Ñ§Ü §©§Ñ§á§à§Ý§ß§Ú§ä§î §¶§à§â§Þ§å 2848 §Õ§Ñ§Ý§Ö§Ö. §°§Õ§ß§Ñ§Ü§à, §ã§Ý§Ö§Õ§å§ð§ë§Ö§Ö §ä§Ñ§Ü§Ø§Ö §á§à§Þ§à§Ø§Ö§ä §Ó§Ñ§Þ §Ó §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §æ§à§â§Þ§í.

§³§ä§â§à§é§ß§í§Ö §á§à§Õ§ã§Ü§Ñ§Ù§Ü§Ú.

§³§Ý§Ö§Õ§å§ð§ë§Ú§Ö §á§à§Õ§ã§Ü§Ñ§Ù§Ü§Ú §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §ã§Ó§à§Õ§Ü§Ñ§Þ§Ú §ß§Ö§Ü§à§ä§à§â§í§ç §á§à§ê§Ñ§Ô§à§Ó§í§ç §Ú§ß§ã§ä§â§å§Ü§è§Ú§Û §Õ§Ý§ñ §¶§à§â§Þ§í 2848.

§³§ä§â§à§Ü§Ñ 1¡ª§ª§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ö.

§¦§ã§Ý§Ú §â§Ö§é§î §Ú§Õ§Ö§ä §à §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §Þ§å§Ø §Ú §Ø§Ö§ß§Ñ §Õ§à§Ý§Ø§ß§í §á§à§Õ§Ñ§ä§î §à§ä§Õ§Ö§Ý§î§ß§å§ð §¶§à§â§Þ§å 2848, §Ö§ã§Ý§Ú §à§ß§Ú §à§Ò§Ñ §ç§à§ä§ñ§ä §Ò§í§ä§î §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§í, §Õ§Ñ§Ø§Ö §Ö§ã§Ý§Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §à§Õ§ß§Ú§Þ §Ú §ä§Ö§Þ §Ø§Ö §Ý§Ú§è§à§Þ. §¦§ã§Ý§Ú §ä§à§Ý§î§Ü§à §à§Õ§Ú§ß §Ú§Ù §ã§å§á§â§å§Ô§à§Ó §ç§à§é§Ö§ä §Ò§í§ä§î §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§í§Þ §Ó §ï§ä§à§Þ §Õ§Ö§Ý§Ö, §ï§ä§à§ä §ã§å§á§â§å§Ô §á§à§Õ§Ñ§Ö§ä §¶§à§â§Þ§å 2848. §¹§ä§à §Ü§Ñ§ã§Ñ§Ö§ä§ã§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó-§æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§ç §Ý§Ú§è, §ß§Ö §Õ§à§ã§ä§Ú§Ô§ê§Ú§ç 18-§Ý§Ö§ä§ß§Ö§Ô§à §Ó§à§Ù§â§Ñ§ã§ä§Ñ §Ú §ß§Ö §Ú§Þ§Ö§ð§ë§Ú§ç §á§â§Ñ§Ó§Ñ §á§à§Õ§á§Ú§ã§Ú, §à§ä §Ú§ç §Ú§Þ§Ö§ß§Ú §Þ§à§Ø§Ö§ä §á§à§Õ§á§Ú§ã§Ñ§ä§î§ã§ñ §â§à§Õ§Ú§ä§Ö§Ý§î §Ú§Ý§Ú §ß§Ñ§Ù§ß§Ñ§é§Ö§ß§ß§í§Û §ã§å§Õ§à§Þ §à§á§Ö§Ü§å§ß (§ã §ã§å§Õ§Ö§Ò§ß§í§Þ§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§Þ§Ú). §¥§â§å§Ô§Ú§Ö §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Ö §Ý§Ú§è§Ñ §Þ§à§Ô§å§ä §á§à§Õ§á§Ú§ã§Ñ§ä§î§ã§ñ §Ù§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §Ö§ã§Ý§Ú §å §ß§Ú§ç §Ö§ã§ä§î §¶§à§â§Þ§Ñ 2848, §á§à§Õ§á§Ú§ã§Ñ§ß§ß§Ñ§ñ §â§à§Õ§Ú§ä§Ö§Ý§Ö§Þ §Ú§Ý§Ú §ß§Ñ§Ù§ß§Ñ§é§Ö§ß§ß§í§Þ §ã§å§Õ§à§Þ §à§á§Ö§Ü§å§ß§à§Þ, §â§Ñ§Ù§â§Ö§ê§Ñ§ð§ë§Ñ§ñ §Ú§Þ §á§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î§ã§ñ §à§ä §Ú§Þ§Ö§ß§Ú §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ô§à §Ý§Ú§è§Ñ-§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ.

§³§ä§â§à§Ü§Ñ 2¡ª§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î(§Ú).

§£ §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §Þ§à§Ô§å§ä §Ò§í§ä§î §ß§Ñ§Ù§Ó§Ñ§ß§í §ä§à§Ý§î§Ü§à §à§ä§Õ§Ö§Ý§î§ß§í§Ö §Ý§Ú§è§Ñ. §¦§ã§Ý§Ú §Ó§Ñ§ê§Ö§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð §ß§Ö §á§â§Ú§ã§Ó§à§Ö§ß §ß§à§Þ§Ö§â CAF, §Ó§Ó§Ö§Õ§Ú§ä§Ö ?None (§°§ä§ã§å§ä§ã§Ó§å§Ö§ä)? §Ó §ï§ä§à§Û §ã§ä§â§à§Ü§Ö, §Ú IRS §Ó§í§Õ§Ñ§ã§ä §ß§à§Þ§Ö§â §Ó§Ñ§ê§Ö§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð. §¦§ã§Ý§Ú §Ñ§Õ§â§Ö§ã §Ú§Ý§Ú §ß§à§Þ§Ö§â §ä§Ö§Ý§Ö§æ§à§ß§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §Ú§Ù§Þ§Ö§ß§Ú§Ý§Ú§ã§î §ã §ä§Ö§ç §á§à§â, §Ü§Ñ§Ü §Ò§í§Ý §Ó§í§Õ§Ñ§ß §ß§à§Þ§Ö§â CAF, §Ó§Ñ§Þ §ã§Ý§Ö§Õ§å§Ö§ä §á§à§ã§ä§Ñ§Ó§Ú§ä§î §Ô§Ñ§Ý§à§é§Ü§å. §£§Ó§Ö§Õ§Ú§ä§Ö §ß§à§Þ§Ö§â §æ§Ñ§Ü§ã§Ñ §Ó§Ñ§ê§Ö§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §Ö§ã§Ý§Ú §à§ß §Ú§Þ§Ö§Ö§ä§ã§ñ.

§¦§ã§Ý§Ú §Ó§í §ç§à§ä§Ú§ä§Ö §ß§Ñ§Ù§Ó§Ñ§ä§î §Ò§à§Ý§Ö§Ö §é§Ö§ä§í§â§Ö§ç §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û, §á§â§Ú§Ý§à§Ø§Ú§ä§Ö §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§å§ð §¶§à§â§Þ§å(§í) 2848. IRS §â§Ñ§Ù§à§ê§Ý§Ö§ä §Ü§à§á§Ú§Ú §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Û §Ú §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Þ§Ñ§Ü§ã§Ú§Þ§å§Þ §Õ§Ó§å§Þ §Ó§Ñ§ê§Ú§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ§Þ. §°§Õ§ß§Ñ§Ü§à §Ó§í §Õ§à§Ý§Ø§ß§í §á§â§à§ã§ä§Ñ§Ó§Ú§ä§î §Ô§Ñ§Ý§à§é§Ü§Ú §Ó §ã§ä§â§à§Ü§Ö 2 §¶§à§â§Þ§í 2848, §Ö§ã§Ý§Ú §Ó§í §ç§à§ä§Ú§ä§Ö, §é§ä§à§Ò§í IRS §â§Ö§Ô§å§Ý§ñ§â§ß§à §à§ä§á§â§Ñ§Ó§Ý§ñ§Ý§à §Ü§à§á§Ú§Ú §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Û §Ú §ã§à§à§Ò§ë§Ö§ß§Ú§Û §Ó§Ñ§ê§Ú§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ§Þ. §¦§ã§Ý§Ú §Ó§í §ß§Ö §á§à§ã§ä§Ñ§Ó§Ú§ä§Ö §Ô§Ñ§Ý§à§é§Ü§Ú, §Ó§Ñ§ê§Ú §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ú §ß§Ö §Ò§å§Õ§å§ä §â§Ö§Ô§å§Ý§ñ§â§ß§à §á§à§Ý§å§é§Ñ§ä§î §Ü§à§á§Ú§Ú §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Û §Ú §ã§à§à§Ò§ë§Ö§ß§Ú§Û.

§³§ä§â§à§Ü§Ñ 3¡ª§µ§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ (§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ó§à§á§â§à§ã§í).

§£§í §Þ§à§Ø§Ö§ä§Ö §á§Ö§â§Ö§é§Ú§ã§Ý§Ú§ä§î §ä§Ö§Ü§å§ë§Ú§Û §Ô§à§Õ/§á§Ö§â§Ú§à§Õ §Ú §Ý§ð§Ò§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ô§à§Õ§í §Ú§Ý§Ú §á§Ö§â§Ú§à§Õ§í, §Ü§à§ä§à§â§í§Ö §å§Ø§Ö §Ù§Ñ§Ü§à§ß§é§Ú§Ý§Ú§ã§î §ß§Ñ §Þ§à§Þ§Ö§ß§ä §á§à§Õ§á§Ú§ã§Ñ§ß§Ú§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú. §£§í §ä§Ñ§Ü§Ø§Ö §Þ§à§Ø§Ö§ä§Ö §á§Ö§â§Ö§é§Ú§ã§Ý§Ú§ä§î §Ò§å§Õ§å§ë§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ô§à§Õ§í §Ú§Ý§Ú §á§Ö§â§Ú§à§Õ§í. §°§Õ§ß§Ñ§Ü§à IRS §ß§Ö §Ò§å§Õ§Ö§ä §â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ä§î §Ó §ã§Ú§ã§ä§Ö§Þ§Ö CAF §Ò§å§Õ§å§ë§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ô§à§Õ§í §Ú§Ý§Ú §á§Ö§â§Ú§à§Õ§í, §á§Ö§â§Ö§é§Ú§ã§Ý§Ö§ß§ß§í§Ö §Ó§í§ê§Ö, §Ü§à§ä§à§â§í§Ö §á§â§Ö§Ó§í§ê§Ñ§ð§ä 3 §Ô§à§Õ§Ñ §ã 31 §Õ§Ö§Ü§Ñ§Ò§â§ñ §ä§à§Ô§à §Ô§à§Õ§Ñ, §Ó §Ü§à§ä§à§â§à§Þ IRS §á§à§Ý§å§é§Ú§Ý§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î. §¯§Ö §Ú§ã§á§à§Ý§î§Ù§å§Û§ä§Ö §à§Ò§ë§Ú§Ö §ã§ã§í§Ý§Ü§Ú, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü ?All years (§£§ã§Ö §Ô§à§Õ§í)?, ?All periods (§£§ã§Ö §á§Ö§â§Ú§à§Õ§í)?, §Ú§Ý§Ú ?All taxes (§£§ã§Ö §ß§Ñ§Ý§à§Ô§Ú)?. IRS §Ó§Ö§â§ß§Ö§ä §Ó§Ñ§Þ §Ý§ð§Ò§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ã §à§Ò§ë§Ö§Û §ã§ã§í§Ý§Ü§à§Û.

§³§ä§â§à§Ü§Ñ 4¡ª§³§á§Ö§è§Ú§æ§Ú§é§Ö§ã§Ü§à§Ö §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö, §ß§Ö §Ù§Ñ§á§Ú§ã§Ñ§ß§ß§à§Ö §Ó §¸§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û §æ§Ñ§Û§Ý §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (CAF).

§¯§Ö§Ü§à§ä§à§â§í§Ö §Ó§à§á§â§à§ã§í §ß§Ö §Þ§à§Ô§å§ä §Ò§í§ä§î §Ù§Ñ§á§Ú§ã§Ñ§ß§í §Ó §ã§Ú§ã§ä§Ö§Þ§å CAF. §±§â§Ú§Þ§Ö§â§í §ä§Ñ§Ü§Ú§ç §Ó§à§á§â§à§ã§à§Ó §Ó§Ü§Ý§ð§é§Ñ§ð§ä, §ß§à §ß§Ö §à§Ô§â§Ñ§ß§Ú§é§Ú§Ó§Ñ§ð§ä§ã§ñ §ã§Ý§Ö§Õ§å§ð§ë§Ú§Þ§Ú. (§¢§à§Ý§Ö§Ö §á§à§Õ§â§à§Ò§ß§í§Û §ã§á§Ú§ã§à§Ü §Ö§ã§ä§î §Ó §Ú§ß§ã§ä§â§å§Ü§è§Ú§ñ§ç §Ü §¶§à§â§Þ§Ö 2848.)

  • §©§Ñ§á§â§à§ã§í §ß§Ñ §é§Ñ§ã§ä§ß§à§Ö §á§Ú§ã§î§Þ§à §Ú§Ý§Ú §ä§Ö§ç§ß§Ú§é§Ö§ã§Ü§å§ð §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§ð.

  • §©§Ñ§ñ§Ó§Ü§Ú §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§à§Ô§à §ß§à§Þ§Ö§â§Ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ (EIN).

  • §´§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ, §á§à§Õ§Ñ§ß§ß§í§Ö §á§à §¶§à§â§Þ§Ö 843 ?§´§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Ö §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §Ú §á§â§à§ã§î§Ò§Ñ §à §ã§ß§Ú§Ø§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó.?

  • §­§Ú§Ü§Ó§Ú§Õ§Ñ§è§Ú§ñ §Ü§à§Þ§á§Ñ§ß§Ú§Ú.

  • §©§Ñ§á§â§à§ã§í §ß§Ñ §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Ö §Þ§Ö§ä§à§Õ§Ñ §å§é§Ö§ä§Ñ.

  • §©§Ñ§á§â§à§ã§í §ß§Ñ §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Ö §à§ä§é§Ö§ä§ß§à§Ô§à §á§Ö§â§Ú§à§Õ§Ñ.

  • §©§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ §à §á§â§Ú§Ù§ß§Ñ§ß§Ú§Ú §Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§ñ §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §â§Ñ§Ù§Õ§Ö§Ý§Ñ§Þ§Ú 501(§ã)(3), 501(§Ñ) §Ú§Ý§Ú 521 (§¶§à§â§Þ§í 1023, 1024 §Ú§Ý§Ú 1028).

  • §©§Ñ§á§â§à§ã §ß§Ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §Ü§Ó§Ñ§Ý§Ú§æ§Ú§è§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §ã§ä§Ñ§ä§å§ã§Ñ §á§Ý§Ñ§ß§Ñ §Ó§í§á§Ý§Ñ§ä §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ (§¶§à§â§Þ§í 5300, 5307 §Ú§Ý§Ú 5310).

  • §·§à§Õ§Ñ§ä§Ñ§Û§ã§ä§Ó§à §à §á§â§Ú§ã§å§Ø§Õ§Ö§ß§Ú§Ú §á§â§Ö§Þ§Ú§Ú §Ù§Ñ §á§Ö§â§Ó§à§ß§Ñ§é§Ñ§Ý§î§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §á§à §â§Ñ§Ù§Õ§Ö§Ý§å 7623.

  • §¥§à§Ò§â§à§Ó§à§Ý§î§ß§í§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§ñ §Ó §â§Ñ§Þ§Ü§Ñ§ç §³§Ú§ã§ä§Ö§Þ§í §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§ñ §á§Ý§Ñ§ß§à§Ó §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó (EPCRS).

  • §©§Ñ§á§â§à§ã§í §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §©§Ñ§Ü§à§ß§à§Þ §à §ã§Ó§à§Ò§à§Õ§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.

§¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ó§à§á§â§à§ã §à§á§Ú§ã§Ñ§ß§ß§í§Û §Ó §ã§ä§â§à§Ü§Ö 3 §¶§à§â§Þ§í 2848 §Ü§Ñ§ã§Ñ§Ö§ä§ã§ñ §Ú§Þ§Ö§ß§ß§à §à§Õ§ß§à§Ô§à §Ú§Ù §ï§ä§Ú§ç §Ó§à§á§â§à§ã§à§Ó, §á§à§ã§ä§Ñ§Ó§î§ä§Ö §Ô§Ñ§Ý§à§é§Ü§å §Ó §ã§ä§â§à§Ü§Ö 4. §¦§ã§Ý§Ú §Ô§Ñ§Ý§à§é§Ü§Ñ §á§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ñ, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §à§ä§á§â§Ñ§Ó§Ú§ä§î §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §á§à §á§à§é§ä§Ö §Ú§Ý§Ú §æ§Ñ§Ü§ã§å §Ó IRS, §Ù§Ñ§ß§Ú§Þ§Ñ§ð§ë§Ö§Ö§ã§ñ §ï§ä§Ú§Þ §Ó§à§á§â§à§ã§à§Þ. §£ §á§â§à§ä§Ú§Ó§ß§à§Þ §ã§Ý§å§é§Ñ§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §á§â§Ú§ß§à§ã§Ú§ä§î §Ü§à§á§Ú§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §ß§Ñ §Ü§Ñ§Ø§Õ§å§ð §Ó§ã§ä§â§Ö§é§å §ã IRS.

§¬§å§Õ§Ñ §á§à§Õ§Ñ§Ó§Ñ§ä§î §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î

§¬§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §Ó§í §Þ§à§Ø§Ö§ä§Ö §à§ä§á§â§Ñ§Ó§Ú§ä§î §¶§à§â§Þ§å 2848 §á§à §á§à§é§ä§Ö §Ú§Ý§Ú §æ§Ñ§Ü§ã§å §ß§Ñ§á§â§ñ§Þ§å§ð §Ó IRS. §¹§ä§à§Ò§í §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î, §Ü§å§Õ§Ñ §Ó§í §Õ§à§Ý§Ø§ß§í §à§ä§á§â§Ñ§Ó§Ú§ä§î §¶§à§â§Þ§å 2848, §ã§Þ. §â§Ñ§Ù§Õ§Ö§Ý §¬§å§Õ§Ñ §á§à§Õ§Ñ§Ó§Ñ§ä§î §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ó §Ú§ß§ã§ä§â§å§Ü§è§Ú§ñ§ç §Ü §¶§à§â§Þ§Ö 2848.

§¦§ã§Ý§Ú §¶§à§â§Þ§Ñ 2848 §á§â§Ö§Õ§ß§Ñ§Ù§ß§Ñ§é§Ö§ß§Ñ §Õ§Ý§ñ §Ü§à§ß§Ü§â§Ö§ä§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ, §à§ä§á§â§Ñ§Ó§î§ä§Ö §Ö§Ö §á§à §á§à§é§ä§Ö §Ú§Ý§Ú §æ§Ñ§Ü§ã§å §Ó §à§æ§Ú§ã, §Ù§Ñ§ß§Ú§Þ§Ñ§ð§ë§Ú§Û§ã§ñ §ï§ä§Ú§Þ §Ó§à§á§â§à§ã§à§Þ. §¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §à §Ü§à§ß§Ü§â§Ö§ä§ß§à§Þ §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ú §ã§Þ. §³§ä§â§à§Ü§å 4. §³§á§Ö§è§Ú§æ§Ú§é§Ö§ã§Ü§à§Ö §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö, §ß§Ö §Ù§Ñ§á§Ú§ã§Ñ§ß§à §Ó CAF §Ó §Ú§ß§ã§ä§â§å§Ü§è§Ú§ñ§ç §Ü §¶§à§â§Þ§Ö 2848.

§¬§à§á§Ú§Ú §á§à §æ§Ñ§Ü§ã§å.

IRS §á§â§Ú§Þ§Ö§ä §Ü§à§á§Ú§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§à§Û §á§à §æ§Ñ§Ü§ã§å. §¦§ã§Ý§Ú §Ó§í §â§Ö§ê§Ú§ä§Ö §á§à§ã§Ý§Ñ§ä§î §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §á§à §æ§Ñ§Ü§ã§å, §å§Ò§Ö§Õ§Ú§ä§Ö§ã§î, §é§ä§à §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§Û §à§æ§Ú§ã IRS §à§Ò§à§â§å§Õ§à§Ó§Ñ§ß §Õ§Ý§ñ §á§â§Ú§Ö§Þ§Ñ §ä§Ñ§Ü§à§Ô§à §â§à§Õ§Ñ §à§ä§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Û.

.This is an Image: taxtip.gif§£§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Þ§à§Ø§Ö§ä §á§à§Õ§Ñ§ä§î §¶§à§â§Þ§å 2848 §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §Ó§Ú§Õ§Ö §é§Ö§â§Ö§Ù §Ó§Ö§Ò-§ã§Ñ§Û§ä IRS. §¥§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ó§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Þ§à§Ø§Ö§ä §à§Ò§â§Ñ§ä§Ú§ä§î§ã§ñ §á§à §Ñ§Õ§â§Ö§ã§å IRS.gov/eServices. §¦§ã§Ý§Ú §Ó§í §Ù§Ñ§á§à§Ý§ß§ñ§Ö§ä§Ö §¶§à§â§Þ§å 2848 §Õ§Ý§ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Û §á§à§Õ§á§Ú§ã§Ú, §ß§Ö §á§à§Õ§Ñ§Ó§Ñ§Û§ä§Ö §¶§à§â§Þ§å 2848 §Ó IRS. §£§Þ§Ö§ã§ä§à §ï§ä§à§Ô§à §á§Ö§â§Ö§Õ§Ñ§Û§ä§Ö §Ö§Ô§à §Ó§Ñ§ê§Ö§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð, §Ü§à§ä§à§â§í§Û §ã§à§ç§â§Ñ§ß§Ú§ä §Õ§à§Ü§å§Þ§Ö§ß§ä..

§°§Ò§ß§à§Ó§Ý§Ö§ß§Ú§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú.

§±§â§Ö§Õ§ã§ä§Ñ§Ó§î§ä§Ö §Ý§ð§Ò§à§Ö §à§Ò§ß§à§Ó§Ý§Ö§ß§Ú§Ö §Ú§Ý§Ú §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Ö §ã§å§ë§Ö§ã§ä§Ó§å§ð§ë§Ö§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Ó §á§Ú§ã§î§Þ§Ö§ß§ß§à§Û §æ§à§â§Þ§Ö. §´§â§Ö§Ò§å§Ö§ä§ã§ñ §Ó§Ñ§ê§Ñ §á§à§Õ§á§Ú§ã§î (§Ú§Ý§Ú §á§à§Õ§á§Ú§ã§î §Ý§Ú§è§Ñ (§Ý§Ú§è), §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§à§Ô§à(§í§ç) §á§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î§ã§ñ §à§ä §Ó§Ñ§ê§Ö§Ô§à §Ú§Þ§Ö§ß§Ú). §³§Õ§Ö§Ý§Ñ§Û§ä§Ö §ï§ä§à, §à§ä§á§â§Ñ§Ó§Ú§Ó §à§Ò§ß§à§Ó§Ý§Ö§ß§ß§å§ð §¶§à§â§Þ§å 2848 §Ú§Ý§Ú §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ß§Ö §à§ä§ß§à§ã§ñ§ë§å§ð§ã§ñ §Ü IRS, §Ó §à§æ§Ú§ã(§í) IRS, §Ü§å§Õ§Ñ §Ó§í §â§Ñ§ß§Ö§Ö §à§ä§á§â§Ñ§Ó§Ú§Ý§Ú §à§â§Ú§Ô§Ú§ß§Ñ§Ý(§í), §Ó§Ü§Ý§ð§é§Ñ§ñ §ã§Ö§â§Ó§Ú§ã§ß§í§Û §è§Ö§ß§ä§â, §Ô§Õ§Ö §Ò§í§Ý §Ú§Ý§Ú §Ò§å§Õ§Ö§ä §á§à§Õ§Ñ§ß§Ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ.

§±§â§Ú§Ù§ß§Ñ§ß§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Þ§à§Ø§Ö§ä §Ù§Ñ§Þ§Ö§ß§Ú§ä§î §Ú§Ý§Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ä§î §á§à§Ý§ß§à§Þ§à§é§Ú§ñ, §Ö§ã§Ý§Ú §Ó§í §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à §å§á§à§Ý§ß§à§Þ§à§é§Ú§ä§Ö §ã§Ó§à§Ö§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §Ù§Ñ§Þ§Ö§ß§Ú§ä§î §Ú§Ý§Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ä§î §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §Ó §á§Ö§â§Ó§à§ß§Ñ§é§Ñ§Ý§î§ß§à§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú. §¹§ä§à§Ò§í §á§â§à§Ú§Ù§Ó§Ö§ã§ä§Ú §Ù§Ñ§Þ§Ö§ß§å §Ú§Ý§Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ß§Ú§Ö §á§à§Ý§ß§à§Þ§à§é§Ú§Û, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §á§à§Õ§Ñ§ä§î §ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ó §à§æ§Ú§ã(§í) IRS, §Ô§Õ§Ö §Ò§í§Ý§Ñ §á§à§Õ§Ñ§ß§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î.

  1. §±§Ú§ã§î§Þ§Ö§ß§ß§à§Ö §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö §à §Ù§Ñ§Þ§Ö§ß§Ö §Ú§Ý§Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ß§Ú§Ú, §á§à§Õ§á§Ú§ã§Ñ§ß§ß§à§Ö §á§â§Ú§Ù§ß§Ñ§ß§ß§í§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ.

  2. §±§Ú§ã§î§Þ§Ö§ß§ß§à§Ö §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §ã§Õ§Ö§Ý§Ñ§ß§ß§à§Ö §ß§à§Ó§í§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ.

  3. §¬§à§á§Ú§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §Ü§à§ä§à§â§Ñ§ñ §Ü§à§ß§Ü§â§Ö§ä§ß§à §â§Ñ§Ù§â§Ö§ê§Ñ§Ö§ä §Ù§Ñ§Þ§Ö§ß§å §Ú§Ý§Ú §Õ§Ö§Ý§Ö§Ô§Ú§â§à§Ó§Ñ§ß§Ú§Ö.

§³§à§ç§â§Ñ§ß§Ö§ß§Ú§Ö/§°§ä§Ù§í§Ó §â§Ñ§ß§Ö§Ö §Ó§í§Õ§Ñ§ß§ß§à§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú (§Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ö§Û)

§£§ß§à§Ó§î §á§à§Õ§Ñ§ß§ß§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §á§à §ä§à§Þ§å §Ø§Ö §Ó§à§á§â§à§ã§å §Ñ§ß§ß§å§Ý§Ú§â§å§Ö§ä §â§Ñ§ß§Ö§Ö §á§à§Õ§Ñ§ß§ß§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î. §°§Õ§ß§Ñ§Ü§à §ß§à§Ó§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §à§ä§Þ§Ö§ß§ñ§Ö§ä §á§â§Ö§Õ§í§Õ§å§ë§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §Ö§ã§Ý§Ú §Ó §ß§Ö§Û §Ü§à§ß§Ü§â§Ö§ä§ß§à §å§Ü§Ñ§Ù§Ñ§ß§à, §é§ä§à §à§ß§Ñ §ß§Ö §à§ä§Þ§Ö§ß§ñ§Ö§ä §á§â§Ö§Õ§í§Õ§å§ë§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Ú §Ü §ß§à§Ó§à§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §á§â§Ú§Ý§Ñ§Ô§Ñ§Ö§ä§ã§ñ §à§Õ§ß§à §Ú§Ù §ã§Ý§Ö§Õ§å§ð§ë§Ú§ç §á§à§Ý§à§Ø§Ö§ß§Ú§Û.

  • §¬§à§á§Ú§ñ §ß§Ö §à§ä§à§Ù§Ó§Ñ§ß§ß§à§Û §â§Ñ§ß§Ö§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §Ú§Ý§Ú

  • §©§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö, §á§à§Õ§á§Ú§ã§Ñ§ß§ß§à§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ, §ã §å§Ü§Ñ§Ù§Ñ§ß§Ú§Ö§Þ §æ§Ñ§Þ§Ú§Ý§Ú§Ú §Ú §Ñ§Õ§â§Ö§ã§Ñ §Ü§Ñ§Ø§Õ§à§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§à§Ô§à §ß§Ñ §à§ã§ß§à§Ó§Ñ§ß§Ú§Ú §â§Ñ§ß§Ö§Ö §à§ä§à§Ù§Ó§Ñ§ß§ß§à§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú.

§±§â§Ú§Þ§Ö§é§Ñ§ß§Ú§Ö.

§±§à§Õ§Ñ§é§Ñ §¶§à§â§Þ§í 2848 §ß§Ö §à§ä§Þ§Ö§ß§ñ§Ö§ä §Õ§Ö§Û§ã§ä§Ó§å§ð§ë§å§ð §¶§à§â§Þ§å 8821.

§°§ä§Ù§í§Ó §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú/§°§ä§Ù§í§Ó §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ

§°§ä§Ù§í§Ó, §ã§Õ§Ö§Ý§Ñ§ß§ß§í§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ.

§¦§ã§Ý§Ú §Ó§í §ç§à§ä§Ú§ä§Ö §à§ä§à§Ù§Ó§Ñ§ä§î §â§Ñ§ß§Ö§Ö §à§æ§à§â§Þ§Ý§Ö§ß§ß§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Ú §ß§Ö §ç§à§ä§Ú§ä§Ö §ß§Ñ§Ù§ß§Ñ§é§Ñ§ä§î §ß§à§Ó§à§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §Ó§í §Õ§à§Ý§Ø§ß§í §ß§Ñ§á§Ú§ã§Ñ§ä§î ¡°REVOKE (§°§´§°§©§£§¡§´§¾)¡± §Ó §Ó§Ö§â§ç§ß§Ö§Û §é§Ñ§ã§ä§Ú §á§Ö§â§Ó§à§Û §ã§ä§â§Ñ§ß§Ú§è§í §¶§à§â§Þ§í 2848 §ã §ä§Ö§Ü§å§ë§Ö§Û §á§à§Õ§á§Ú§ã§î§ð §Ú §Õ§Ñ§ä§à§Û §ß§Ö§á§à§ã§â§Ö§Õ§ã§ä§Ó§Ö§ß§ß§à §á§à§Õ §ï§ä§à§Û §Ñ§ß§ß§à§ä§Ñ§è§Ú§Ö§Û. §©§Ñ§ä§Ö§Þ §Ó§í §Õ§à§Ý§Ø§ß§í §à§ä§á§â§Ñ§Ó§Ú§ä§î §á§à §á§à§é§ä§Ö §Ú§Ý§Ú §æ§Ñ§Ü§ã§å §Ü§à§á§Ú§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §ã §Ñ§ß§ß§à§ä§Ñ§è§Ú§Ö§Û §à§Ò §à§ä§Ù§í§Ó§Ö §Ó IRS, §Ú§ã§á§à§Ý§î§Ù§å§ñ §ä§Ñ§Ò§Ý§Ú§è§å §¬§å§Õ§Ñ §á§à§Õ§Ñ§Ó§Ñ§ä§î §Ó §Ú§ß§ã§ä§â§å§Ü§è§Ú§ñ§ç §Ü §¶§à§â§Þ§Ö 2848 §Ú§Ý§Ú, §Ö§ã§Ý§Ú §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §á§â§Ö§Õ§ß§Ñ§Ù§ß§Ñ§é§Ö§ß§Ñ §Õ§Ý§ñ §Ü§à§ß§Ü§â§Ö§ä§ß§à§Ô§à §Ó§à§á§â§à§ã§Ñ, ¡ª §Ó §à§æ§Ú§ã IRS, §Ù§Ñ§ß§Ú§Þ§Ñ§ð§ë§Ú§Û§ã§ñ §ï§ä§Ú§Þ §Ó§à§á§â§à§ã§à§Þ.

§¦§ã§Ý§Ú §å §Ó§Ñ§ã §ß§Ö§ä §Ü§à§á§Ú§Ú §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §Ü§à§ä§à§â§å§ð §Ó§í §ç§à§ä§Ú§ä§Ö §à§ä§à§Ù§Ó§Ñ§ä§î, §Ó§í §Õ§à§Ý§Ø§ß§í §à§ä§á§â§Ñ§Ó§Ú§ä§î §Ó IRS §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §à§Ò §à§ä§Ù§í§Ó§Ö, §Ó §Ü§à§ä§à§â§à§Þ §å§Ü§Ñ§Ù§í§Ó§Ñ§Ö§ä§ã§ñ, §Ü§Ñ§Ü§Ú§Ö §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Ò§í§Ý§Ú §à§ä§à§Ù§Ó§Ñ§ß§í, §á§Ö§â§Ö§é§Ú§ã§Ý§ñ§ð§ä§ã§ñ §Ó§à§á§â§à§ã§í §Ú §Ô§à§Õ§í/§á§Ö§â§Ú§à§Õ§í, §Ñ §ä§Ñ§Ü§Ø§Ö §á§Ö§â§Ö§é§Ú§ã§Ý§ñ§ð§ä§ã§ñ §Ú§Þ§ñ §Ú §Ñ§Õ§â§Ö§ã §Ü§Ñ§Ø§Õ§à§Ô§à §á§â§Ú§Ù§ß§Ñ§ß§ß§à§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ, §é§î§Ú §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §Ò§í§Ý§Ú §à§ä§à§Ù§Ó§Ñ§ß§í. §£§í §Õ§à§Ý§Ø§ß§í §á§à§Õ§á§Ú§ã§Ñ§ä§î §ï§ä§à §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §Ú §á§à§ã§ä§Ñ§Ó§Ú§ä§î §Õ§Ñ§ä§å. §¦§ã§Ý§Ú §Ó§í §á§à§Ý§ß§à§ã§ä§î§ð §à§ä§Þ§Ö§ß§ñ§Ö§ä§Ö §á§à§Ý§ß§à§Þ§à§é§Ú§ñ, §ß§Ñ§á§Ú§ê§Ú§ä§Ö ?remove all years/periods (§å§Õ§Ñ§Ý§Ú§ä§î §Ó§ã§Ö §Ô§à§Õ§í/§á§Ö§â§Ú§à§Õ§í)? §Ó§Þ§Ö§ã§ä§à §á§Ö§â§Ö§é§Ú§ã§Ý§Ö§ß§Ú§ñ §Ü§à§ß§Ü§â§Ö§ä§ß§í§ç §Ó§à§á§â§à§ã§à§Ó §Ú §Ý§Ö§ä/§á§Ö§â§Ú§à§Õ§à§Ó.

§°§ä§Ù§í§Ó, §ã§Õ§Ö§Ý§Ñ§ß§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Þ.

§¦§ã§Ý§Ú §Ó§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §ç§à§é§Ö§ä §à§ä§Ü§Ñ§Ù§Ñ§ä§î§ã§ñ §à§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ, §à§ß §Õ§à§Ý§Ø§Ö§ß §ß§Ñ§á§Ú§ã§Ñ§ä§î ¡°WITHDRAW (§°§´§©§½§£)¡± §Ó §Ó§Ö§â§ç§ß§Ö§Û §é§Ñ§ã§ä§Ú §á§Ö§â§Ó§à§Û §ã§ä§â§Ñ§ß§Ú§è§í §¶§à§â§Þ§í 2848 §ã §ä§Ö§Ü§å§ë§Ö§Û §á§à§Õ§á§Ú§ã§î§ð §Ú §Õ§Ñ§ä§à§Û §ß§Ö§á§à§ã§â§Ö§Õ§ã§ä§Ó§Ö§ß§ß§à §á§à§Õ §Ñ§ß§ß§à§ä§Ñ§è§Ú§Ö§Û. §£ §ï§ä§à§Þ §ã§Ý§å§é§Ñ§Ö §à§ß §Ú§Ý§Ú §à§ß§Ñ §Õ§à§Ý§Ø§ß§í §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ú§ä§î §Ü§à§á§Ú§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §ã §Ñ§ß§ß§à§ä§Ñ§è§Ú§Ö§Û §à§ä§Ù§í§Ó§Ñ §Ó IRS §Ó §á§à§â§ñ§Õ§Ü§Ö, §à§á§Ú§ã§Ñ§ß§ß§à§Þ §Ó §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý§Ö §°§ä§Ù§í§Ó, §ã§Õ§Ö§Ý§Ñ§ß§ß§í§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ §Ó§í§ê§Ö. §¦§ã§Ý§Ú §Ó§Ñ§ê §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §ß§Ö §Ú§Þ§Ö§Ö§ä §Ü§à§á§Ú§Ú §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Ú §à§ß §Ú§Ý§Ú §à§ß§Ñ §ç§à§ä§ñ§ä §Ö§Ö §à§ä§à§Ù§Ó§Ñ§ä§î, §à§ß §Ú§Ý§Ú §à§ß§Ñ §Õ§à§Ý§Ø§ß§í §à§ä§á§â§Ñ§Ó§Ú§ä§î §Ó IRS §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §à§Ò §à§ä§Ù§í§Ó§Ö, §Ü§à§ä§à§â§à§Ö §å§Ü§Ñ§Ù§í§Ó§Ñ§Ö§ä §ß§Ñ §á§à§Ý§ß§à§Þ§à§é§Ú§ñ, §Ú§Ù§í§Þ§Ñ§Ö§Þ§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §á§Ö§â§Ö§é§Ú§ã§Ý§ñ§ð§ä§ã§ñ §Ó§à§á§â§à§ã§í, §Ô§à§Õ§í/§á§Ö§â§Ú§à§Õ§í, §ß§Ñ§Ú§Þ§Ö§ß§à§Ó§Ñ§ß§Ú§ñ, TIN §Ú §Ñ§Õ§â§Ö§ã (§Ö§ã§Ý§Ú §Ú§Ù§Ó§Ö§ã§ä§ß§à) §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ. §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §Õ§à§Ý§Ø§Ö§ß §á§à§Õ§á§Ú§ã§Ñ§ä§î §Ú §Õ§Ñ§ä§Ú§â§à§Ó§Ñ§ä§î §ï§ä§à §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö.

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §Ú§Þ§Ö§ð§ë§Ñ§ñ§ã§ñ §å §ã§ä§å§Õ§Ö§ß§ä§Ñ, §Ò§å§Õ§Ö§ä §â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ä§î§ã§ñ §Ó §ã§Ú§ã§ä§Ö§Þ§Ö CAF §Ó §ä§Ö§é§Ö§ß§Ú§Ö 130 §Õ§ß§Ö§Û §ã §Õ§Ñ§ä§í §á§à§Ý§å§é§Ö§ß§Ú§ñ. §¦§ã§Ý§Ú §Ó§í §â§Ñ§Ù§â§Ö§ê§Ñ§Ö§ä§Ö §ã§ä§å§Õ§Ö§ß§ä§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §Ó§Ñ§ã §á§à §Ú§ã§ä§Ö§é§Ö§ß§Ú§Ú §ï§ä§à§Ô§à §ã§â§à§Ü§Ñ, §Ó§Ñ§Þ §ß§å§Ø§ß§à §Ò§å§Õ§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§î §Õ§â§å§Ô§å§ð §à§Ò§ß§à§Ó§Ý§Ö§ß§ß§å§ð §¶§à§â§Þ§å 2848.

§¬§à§Ô§Õ§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §ä§â§Ö§Ò§å§Ö§ä§ã§ñ?

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §ä§â§Ö§Ò§å§Ö§ä§ã§ñ, §Ü§à§Ô§Õ§Ñ §ä§â§Ö§ä§î§ñ §ã§ä§à§â§à§ß§Ñ §ß§Ö §Ú§Þ§Ö§Ö§ä §Õ§Ö§Ý§Ñ §ã IRS §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §Ó§Ñ§ê§Ö§Ô§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ. §³§Ý§Ö§Õ§å§ð§ë§Ú§Ö §ã§Ú§ä§å§Ñ§è§Ú§Ú §ß§Ö §ä§â§Ö§Ò§å§ð§ä §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú.

  • §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ó IRS.

  • §²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ §â§Ñ§ã§Ü§â§í§ä§Ú§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ú§Ù §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ã §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö§Þ §¶§à§â§Þ§í 8821, §¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ñ§ß§ß§í§Ö §Õ§Ý§ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú, §Ú§Ý§Ú §Ú§ß§à§Ô§à §á§Ú§ã§î§Þ§Ö§ß§ß§à§Ô§à §Ú§Ý§Ú §å§ã§ä§ß§à§Ô§à §ã§à§Ô§Ý§Ñ§ã§Ú§ñ §ß§Ñ §â§Ñ§ã§Ü§â§í§ä§Ú§Ö §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.

  • §²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö IRS §à§Ò§ã§å§Ø§Õ§Ñ§ä§î §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ã §ä§â§Ö§ä§î§Ö§Û §ã§ä§à§â§à§ß§à§Û §ã §á§à§Þ§à§ë§î§ð §Ô§Ñ§Ý§à§é§Ü§Ú, §á§à§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§à§Û §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ú§Ý§Ú §Õ§â§å§Ô§à§Þ §Õ§à§Ü§å§Þ§Ö§ß§ä§Ö.

  • §²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ (PR) §ã§à§Ó§Ö§â§ê§Ñ§ä§î §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §Õ§Ý§ñ §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ §Ó §â§Ñ§Þ§Ü§Ñ§ç §â§Ö§Ø§Ú§Þ§Ñ §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Ô§à §Ñ§å§Õ§Ú§ä§Ñ §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ §Ù§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ô§à§Õ§í, §ß§Ñ§é§Ú§ß§Ñ§ð§ë§Ú§Ö§ã§ñ §á§à§ã§Ý§Ö 31 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2017 §Ô§à§Õ§Ñ; §à§Õ§ß§Ñ§Ü§à §ã§Þ. §á§â§Ö§Õ§å§á§â§Ö§Ø§Õ§Ö§ß§Ú§Ö §ß§Ú§Ø§Ö §à §Ò§à§Ý§Ö§Ö §â§Ñ§ß§ß§Ú§ç §Ô§à§Õ§Ñ§ç.

  • §²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §á§Ñ§â§ä§ß§Ö§â§å §á§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ó§à§á§â§à§ã§Ñ§Þ (TMP) §ã§à§Ó§Ö§â§ê§Ñ§ä§î §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §Õ§Ý§ñ §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ §Ó §ä§Ö§é§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§Ö§ä §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ, §Ù§Ñ§Ü§Ñ§ß§é§Ú§Ó§Ñ§ð§ë§Ú§ç§ã§ñ §Õ§à 1 §ñ§ß§Ó§Ñ§â§ñ 2018 §Ô§à§Õ§Ñ.

  • §²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö, §Õ§Ñ§ß§ß§à§Ö IRS §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ, §à§Ò§ã§å§Ø§Õ§Ñ§ä§î §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ã §Õ§à§Ó§Ö§â§Ö§ß§ß§í§Þ §Ý§Ú§è§à§Þ.

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§³§ä§ï§ß §Ú §®§ï§â§Ú §Õ§à§Ý§Ø§ß§í §Ù§Ñ§á§à§Ý§ß§Ú§ä§î §¶§à§â§Þ§å 2848 §á§à §à§ä§Õ§Ö§Ý§î§ß§à§ã§ä§Ú. §£ §ã§Ó§à§Ö§Û §à§ä§Õ§Ö§Ý§î§ß§à§Û §¶§à§â§Þ§Ö 2848 §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§ç §ã§ä§â§à§Ü§Ñ§ç §³§ä§ï§ß §Õ§à§Ý§Ø§Ö§ß §å§Ü§Ñ§Ù§Ñ§ä§î §ã§Ó§à§Ö §Ú§Þ§ñ, §Ñ§Õ§â§Ö§ã §Ú §ß§à§Þ§Ö§â §ã§é§Ö§ä§Ñ §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ. §®§ï§â§Ú §Õ§à§Ý§Ø§ß§Ñ §Ó§ß§Ö§ã§ä§Ú §ä§Ö §Ø§Ö §Õ§Ñ§ß§ß§í§Ö §à §ã§Ö§Ò§Ö §Ó §ã§Ó§à§Ö§Û §à§ä§Õ§Ö§Ý§î§ß§à§Û §¶§à§â§Þ§Ö 2848.

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§³§ä§ï§ß §Ú §®§ï§â§Ú §Ó§á§Ö§â§Ó§í§Ö §ã§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §á§à§ï§ä§à§Þ§å §à§ß§Ú §ß§Ö §Õ§à§Ý§Ø§ß§í §Ó§ß§à§ã§Ú§ä§î §Ù§Ñ§á§Ú§ã§Ú §ß§Ñ §ï§ä§à§Û §ã§ä§â§à§Ü§Ö. §°§Õ§ß§Ñ§Ü§à §Ö§ã§Ý§Ú §â§Ñ§ß§Ö§Ö §à§ß§Ú §å§Ø§Ö §ã§à§ã§ä§Ñ§Ó§Ý§ñ§Ý§Ú §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ä§à §á§â§Ú §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§Ú §Õ§Ñ§ß§ß§à§Û §ã§ä§â§à§Ü§Ú §à§ß§Ú §à§ä§Ù§à§Ó§å§ä §Ý§ð§Ò§å§ð §Õ§Ö§Û§ã§ä§Ó§å§ð§ë§å§ð §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §á§à §ï§ä§à§Þ§å §Ø§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §Ó§à§á§â§à§ã§å(-§Ñ§Þ). §¦§ã§Ý§Ú §à§ß§Ú §à§ä§Þ§Ö§ä§ñ§ä §Ü§Ý§Ö§ä§Ü§å §Ó §ã§ä§â§à§Ü§Ö 6 §Ú §á§â§Ú§Ý§à§Ø§Ñ§ä §Ü§à§á§Ú§ð §Ó§í§Ò§â§Ñ§ß§ß§à§Û §á§â§Ö§Õ§í§Õ§å§ë§Ö§Û §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §ä§à §à§ß§Ñ §à§ã§ä§Ñ§ß§Ö§ä§ã§ñ §Ó §ã§Ú§Ý§Ö.

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§³§ä§â§à§Ü§Ñ 7¡ª§±§à§Õ§á§Ú§ã§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ.

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§¹§Ñ§ã§ä§î II¡ª§¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ.

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§°§Ò§â§Ñ§Ò§à§ä§Ü§Ñ §Ú §Ù§Ñ§Ô§â§å§Ù§Ü§Ñ

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§±§à§Ý§ß§í§Û §Õ§à§Ü§å§Þ§Ö§ß§ä.

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  • §±§Ö§â§Ö§Û§Õ§Ú§ä§Ö §á§à §ã§ã§í§Ý§Ü§Ö IRS.gov/Refunds.

  • §£ §ã§Ó§ñ§Ù§Ú §ã §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§ñ§Þ§Ú §Ó §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ö, IRS §Þ§à§Ø§Ö§ä §á§â§à§Ó§Ö§ã§ä§Ú §Ó§í§á§Ý§Ñ§ä§í §á§à §Ó§à§Ù§Ó§â§Ñ§ä§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§Ó, §ß§Ñ §Ü§à§ä§à§â§í§Ö §Ò§í§Ý§Ú §á§à§Õ§Ñ§ß§í §Ù§Ñ§ñ§Ó§Ü§Ú §Ó §ã§Ó§ñ§Ù§Ú §ã §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ù§Ñ§é§Ö§ä§à§Þ §Ù§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ (EIC) §Ú§Ý§Ú §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Þ §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ù§Ñ§é§Ö§ä§à§Þ, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Þ §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ (ACTC), §ß§Ö §â§Ñ§ß§Ö§Ö §ã§Ö§â§Ö§Õ§Ú§ß§í §æ§Ö§Ó§â§Ñ§Ý§ñ 2018 §Ô§à§Õ§Ñ. §¥§Ñ§ß§ß§à§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§ñ§Ö§ä§ã§ñ §ß§Ñ §Ó§ã§ð §Ó§í§á§Ý§Ñ§ä§å, §Ñ §ß§Ö §ä§à§Ý§î§Ü§à §ß§Ñ §é§Ñ§ã§ä§î, §ã§Ó§ñ§Ù§Ñ§ß§ß§å§ð §ã §å§Ü§Ñ§Ù§Ñ§ß§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ§Ú §Ù§Ñ§é§Ö§ä§Ñ§Þ§Ú.

  • §¥§Ý§ñ §á§â§à§Ó§Ö§â§Ü§Ú §ã§ä§Ñ§ä§å§ã§Ñ §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §ß§Ñ§Ý§à§Ô§Ñ §ã§Ü§Ñ§é§Ñ§Û§ä§Ö §ß§Ñ §Þ§à§Ò§Ú§Ý§î§ß§à§Ö §å§ã§ä§â§à§Û§ã§ä§Ó§à §à§æ§Ú§è§Ú§Ñ§Ý§î§ß§à§Ö §á§â§Ú§Ý§à§Ø§Ö§ß§Ú§Ö IRS2Go.

  • §±§à§Ù§Ó§à§ß§Ú§ä§Ö §ß§Ñ §Ñ§Ó§ä§à§Þ§Ñ§ä§Ú§é§Ö§ã§Ü§å§ð §Ô§à§â§ñ§é§å§ð §Ý§Ú§ß§Ú§ð §á§à §Ó§à§á§â§à§ã§Ñ§Þ §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §ß§Ñ§Ý§à§Ô§à§Ó: 1-800-829-1954.

§°§á§Ý§Ñ§ä§Ñ §ß§Ñ§Ý§à§Ô§à§Ó.

IRS §Ú§ã§á§à§Ý§î§Ù§å§Ö§ä §ß§à§Ó§Ö§Û§ê§Ú§Ö §ä§Ö§ç§ß§à§Ý§à§Ô§Ú§Ú §ê§Ú§æ§â§à§Ó§Ñ§ß§Ú§ñ, §é§ä§à§Ò§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§Ý§Ú §á§â§à§Ó§à§Õ§Ú§ä§î §Ò§Ö§Ù§à§á§Ñ§ã§ß§í§Ö §ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§Ö §á§Ý§Ñ§ä§Ö§Ø§Ú. §¿§Ý§Ö§Ü§ä§â§à§ß§ß§í§Û §á§Ý§Ñ§ä§Ö§Ø §Þ§à§Ø§ß§à §à§ã§å§ë§Ö§ã§ä§Ó§Ú§ä§î §à§ß§Ý§Ñ§Û§ß, §á§à §ä§Ö§Ý§Ö§æ§à§ß§å §Ú §Ó §á§â§Ú§Ý§à§Ø§Ö§ß§Ú§Ú IRS2Go §ã §Þ§à§Ò§Ú§Ý§î§ß§à§Ô§à §å§ã§ä§â§à§Û§ã§ä§Ó§Ñ. §¿§Ý§Ö§Ü§ä§â§à§ß§ß§Ñ§ñ §à§á§Ý§Ñ§ä§Ñ §á§â§à§Ó§à§Õ§Ú§ä§ã§ñ §Ò§í§ã§ä§â§Ö§Ö §Ú §á§â§à§ë§Ö, §é§Ö§Þ §à§á§Ý§Ñ§ä§Ñ §é§Ö§Ü§à§Þ §Ú§Ý§Ú §á§à§é§ä§à§Ó§í§Þ §Õ§Ö§ß§Ö§Ø§ß§í§Þ §á§Ö§â§Ö§Ó§à§Õ§à§Þ. §±§Ö§â§Ö§Û§Õ§Ú§ä§Ö §á§à §ã§ã§í§Ý§Ü§Ö IRS.gov/Payments, §é§ä§à§Ò§í §à§á§Ý§Ñ§ä§Ú§ä§î §ß§Ñ§Ý§à§Ô§Ú §ã §á§à§Þ§à§ë§î§ð §Ý§ð§Ò§à§Û §Ú§Ù §ã§Ý§Ö§Õ§å§ð§ë§Ú§ç §æ§å§ß§Ü§è§Ú§Û.

  • §³§Ö§â§Ó§Ú§ã §á§â§ñ§Þ§à§Û §à§á§Ý§Ñ§ä§í IRS Direct Pay: §°§á§Ý§Ñ§ä§Ñ §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§é§Ö§ä§Ñ §Ú§Ý§Ú §â§Ñ§ã§é§Ö§ä§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ §ß§Ñ§á§â§ñ§Þ§å§ð §ã §ä§Ö§Ü§å§ë§Ö§Ô§à §Ú§Ý§Ú §ã§Ò§Ö§â§Ö§Ô§Ñ§ä§Ö§Ý§î§ß§à§Ô§à §ã§é§Ö§ä§Ñ §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à.

  • §¥§Ö§Ò§Ö§ä§à§Ó§Ñ§ñ §Ú§Ý§Ú §Ü§â§Ö§Õ§Ú§ä§ß§Ñ§ñ §Ü§Ñ§â§ä§Ñ: §¥§Ý§ñ §à§á§Ý§Ñ§ä§í §à§ß§Ý§Ñ§Û§ß, §á§à §ä§Ö§Ý§Ö§æ§à§ß§å §Ú§Ý§Ú §ã §Þ§à§Ò§Ú§Ý§î§ß§à§Ô§à §å§ã§ä§â§à§Û§ã§ä§Ó§Ñ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §Ó§í§Ò§â§Ñ§ä§î §à§Õ§à§Ò§â§Ö§ß§ß§å§ð §á§Ý§Ñ§ä§Ö§Ø§ß§å§ð §ã§Ú§ã§ä§Ö§Þ§å.

  • §¿§Ý§Ö§Ü§ä§â§à§ß§ß§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó: §¥§à§ã§ä§å§á§ß§Ñ §ä§à§Ý§î§Ü§à §á§â§Ú §á§à§Õ§Ñ§é§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ù§Ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú §ã §á§à§Þ§à§ë§î§ð §á§â§à§Ô§â§Ñ§Þ§Þ§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ §Õ§Ý§ñ §â§Ñ§ã§é§Ö§ä§Ñ §ß§Ñ§Ý§à§Ô§à§Ó §Ú§Ý§Ú §Õ§Ý§ñ §å§ã§Ý§å§Ô §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ.

  • §¿§Ý§Ö§Ü§ä§â§à§ß§ß§Ñ§ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó: §­§å§é§ê§Ú§Û §ã§á§à§ã§à§Ò §Õ§Ý§ñ §Ü§à§Þ§á§Ñ§ß§Ú§Û. §¯§Ö§à§Ò§ç§à§Õ§Ú§Þ§Ñ §â§Ö§Ô§Ú§ã§ä§â§Ñ§è§Ú§ñ.

  • §¹§Ö§Ü §Ú§Ý§Ú §á§à§é§ä§à§Ó§í§Û §Õ§Ö§ß§Ö§Ø§ß§í§Û §á§Ö§â§Ö§Ó§à§Õ: §¯§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §à§ä§á§â§Ñ§Ó§Ú§ä§î §à§á§Ý§Ñ§ä§å §á§à §Ñ§Õ§â§Ö§ã§å, §å§Ü§Ñ§Ù§Ñ§ß§ß§à§Þ§å §Ó §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ú §Ú§Ý§Ú §Ú§ß§ã§ä§â§å§Ü§è§Ú§ñ§ç.

  • §¯§Ñ§Ý§Ú§é§ß§í§Û §â§Ñ§ã§é§Ö§ä: §µ§á§Ý§Ñ§ä§Ú§ä§î §ß§Ñ§Ý§à§Ô§Ú §Þ§à§Ø§ß§à §ã §á§à§Þ§à§ë§î§ð §ß§Ñ§Ý§Ú§é§ß§à§Ô§à §â§Ñ§ã§é§Ö§ä§Ñ §Ó §Ý§ð§Ò§à§Þ §Þ§Ñ§Ô§Ñ§Ù§Ú§ß§Ö, §å§é§Ñ§ã§ä§Ó§å§ð§ë§Ö§Ô§à §Ó §á§â§à§Ô§â§Ñ§Þ§Þ§Ö.

§¹§ä§à §Õ§Ö§Ý§Ñ§ä§î, §Ö§ã§Ý§Ú §ã§Ö§Û§é§Ñ§ã §ß§Ö§ä §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §å§á§Ý§Ñ§ä§Ú§ä§î §ß§Ñ§Ý§à§Ô§Ú?

§±§Ö§â§Ö§Û§Õ§Ú§ä§Ö §á§à §ã§ã§í§Ý§Ü§Ö IRS.gov/Payments, §Ô§Õ§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§Ñ §Ò§à§Ý§Ö§Ö §á§à§Õ§â§à§Ò§ß§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §à §Ó§à§Ù§Þ§à§Ø§ß§í§ç §Ó§Ñ§â§Ú§Ñ§ß§ä§Ñ§ç.

§±§â§à§Ó§Ö§â§Ü§Ñ §ã§ä§Ñ§ä§å§ã§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ã §á§à§á§â§Ñ§Ó§Ü§Ñ§Þ§Ú.

§±§Ö§â§Ö§Û§Õ§Ú§ä§Ö §á§à §ã§ã§í§Ý§Ü§Ö IRS.gov/WMAR,§é§ä§à§Ò§í §à§ä§ã§Ý§Ö§Õ§Ú§ä§î §ã§ä§Ñ§ä§å§ã §¶§à§â§Þ§í 1040-X §Õ§Ý§ñ §Ó§ß§Ö§ã§Ö§ß§Ú§ñ §á§à§á§â§Ñ§Ó§à§Ü §Ó §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð. §°§Ò§â§Ñ§ä§Ú§ä§Ö §Ó§ß§Ú§Þ§Ñ§ß§Ú§Ö: §Õ§Ý§ñ §à§ä§à§Ò§â§Ñ§Ø§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ã §á§à§á§â§Ñ§Ó§Ü§Ñ§Þ§Ú §Ó §ã§Ú§ã§ä§Ö§Þ§Ö §Þ§à§Ø§Ö§ä §á§à§ä§â§Ö§Ò§à§Ó§Ñ§ä§î§ã§ñ §Õ§à 3 §ß§Ö§Õ§Ö§Ý§î §ã §Õ§Ñ§ä§í §Ö§Ö §á§à§Õ§Ñ§é§Ú; §à§Ò§â§Ñ§Ò§à§ä§Ü§Ñ §Þ§à§Ø§Ö§ä §Ù§Ñ§ß§ñ§ä§î §Õ§à 16 §ß§Ö§Õ§Ö§Ý§î.

§µ§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§ñ §Ú §á§Ú§ã§î§Þ§Ñ §à§ä IRS.

§±§Ö§â§Ö§Û§Õ§Ú§ä§Ö §á§à §ã§ã§í§Ý§Ü§ÖIRS.gov/Notices, §Ô§Õ§Ö §Þ§à§Ø§ß§à §ß§Ñ§Û§ä§Ú §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §à §ä§à§Þ, §Ü§Ñ§Ü§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §á§â§Ö§Õ§á§â§Ú§ß§ñ§ä§î §á§à§ã§Ý§Ö §á§à§Ý§å§é§Ö§ß§Ú§ñ §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§ñ §Ú§Ý§Ú §á§Ú§ã§î§Þ§Ñ §à§ä IRS.

§°§Ò§â§Ñ§ë§Ö§ß§Ú§Ö §Ó §Þ§Ö§ã§ä§ß§í§Û §à§æ§Ú§ã IRS.

§±§à§Þ§ß§Ú§ä§Ö: §à§ä§Ó§Ö§ä§í §ß§Ñ §Þ§ß§à§Ô§Ú§Ö §Ó§à§á§â§à§ã§í §Þ§à§Ø§ß§à §ß§Ñ§Û§ä§Ú §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov, §ß§Ö §à§Ò§â§Ñ§ë§Ñ§ñ§ã§î §Ó §¸§Ö§ß§ä§â §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 (TAC) IRS. §±§Ö§â§Ö§Û§Õ§Ú§ä§Ö §á§à §ã§ã§í§Ý§Ü§Ö IRS.gov/LetUsHelp, §Ô§Õ§Ö §ß§Ñ§ç§à§Õ§Ú§ä§ã§ñ §á§Ö§â§Ö§é§Ö§ß§î §ß§Ñ§Ú§Ò§à§Ý§Ö§Ö §é§Ñ§ã§ä§à §Ù§Ñ§Õ§Ñ§Ó§Ñ§Ö§Þ§í§ç §Ó§à§á§â§à§ã§à§Ó. §¦§ã§Ý§Ú §Ó§ã§Ö §Ö§ë§Ö §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§Ñ §á§à§Þ§à§ë§î §á§à §Ó§à§á§â§à§ã§Ñ§Þ, §Ü§à§ä§à§â§í§Ö §ß§Ö§Ó§à§Ù§Þ§à§Ø§ß§à §â§Ö§ê§Ú§ä§î §à§ß§Ý§Ñ§Û§ß §Ú§Ý§Ú §á§à §ä§Ö§Ý§Ö§æ§à§ß§å, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä§ã§ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §Ó §¸§Ö§ß§ä§â§Ñ§ç §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 IRS. §³§Ö§Û§é§Ñ§ã §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §Ó §Ý§ð§Ò§à§Þ §Ú§Ù TAC §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ß§Ñ §Ù§Ñ§á§Ú§ã§î, §Ò§Ý§Ñ§Ô§à§Õ§Ñ§â§ñ §é§Ö§Þ§å §ã§à§Ü§â§Ñ§ë§Ñ§Ö§ä§ã§ñ §Ó§â§Ö§Þ§ñ §à§Ø§Ú§Õ§Ñ§ß§Ú§ñ §á§à§ã§Ö§ë§Ö§ß§Ú§ñ. §±§Ö§â§Ö§Õ §ä§Ö§Þ, §Ü§Ñ§Ü §à§Ò§â§Ñ§ä§Ú§ä§î§ã§ñ §Ó TAC, §á§Ö§â§Ö§Û§Õ§Ú§ä§Ö §á§à §ã§ã§í§Ý§Ü§Ö IRS.gov/TACLocator (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û), §é§ä§à§Ò§í §ß§Ñ§Û§ä§Ú §Ò§Ý§Ú§Ø§Ñ§Û§ê§Ö§Ö §à§ä§Õ§Ö§Ý§Ö§ß§Ú§Ö, §á§â§à§Ó§Ö§â§Ú§ä§î §é§Ñ§ã§í §â§Ñ§Ò§à§ä§í, §á§Ö§â§Ö§é§Ö§ß§î §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§í§ç §å§ã§Ý§å§Ô §Ú §Ó§â§Ö§Þ§ñ, §Õ§à§ã§ä§å§á§ß§à§Ö §Õ§Ý§ñ §Ù§Ñ§á§Ú§ã§Ú. §´§Ñ§Ü§Ø§Ö §Ó §á§â§Ú§Ý§à§Ø§Ö§ß§Ú§Ú IRS2Go §á§à§Õ §Ó§Ü§Ý§Ñ§Õ§Ü§à§Û ?Stay Connected? (?§°§ã§ä§Ñ§Ó§Ñ§Û§ä§Ö§ã§î §ß§Ñ §ã§Ó§ñ§Ù§Ú?) §Þ§à§Ø§ß§à §Ó§í§Ò§â§Ñ§ä§î §æ§å§ß§Ü§è§Ú§ð ?Contact Us? (?§³§Ó§ñ§Ø§Ú§ä§Ö§ã§î §ã §ß§Ñ§Þ§Ú?) §Ú §á§Ö§â§Ö§Û§ä§Ú §Ó §â§Ñ§Ù§Õ§Ö§Ý ?Local Offices? (?§¢§Ý§Ú§Ø§Ñ§Û§ê§Ú§Ö §à§ä§Õ§Ö§Ý§Ö§ß§Ú§ñ?).

§£§Ú§Õ§Ö§à §à§ä IRS.

§¯§Ñ §á§à§â§ä§Ñ§Ý§Ö §£§Ú§Õ§Ö§à §à§ä IRS (IRSVideos.gov (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)) §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§í §Ó§Ú§Õ§Ö§à- §Ú §Ñ§å§Õ§Ú§à§Ù§Ñ§á§Ú§ã§Ú §ã §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ö§Û §Õ§Ý§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§ç §Ý§Ú§è, §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §Þ§Ñ§Ý§à§Ô§à §Ò§Ú§Ù§ß§Ö§ã§Ñ §Ú §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Ó §á§à §Ó§à§á§â§à§ã§Ñ§Þ, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §ß§Ñ§Ý§à§Ô§Ñ§Þ§Ú.

§ª§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §à §ß§Ñ§Ý§à§Ô§Ñ§ç §ß§Ñ §Õ§â§å§Ô§Ú§ç §ñ§Ù§í§Ü§Ñ§ç.

§¥§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §Ó§Ý§Ñ§Õ§Ö§ð§ë§Ú§ç §Ñ§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Þ §ñ§Ù§í§Ü§à§Þ §Ü§Ñ§Ü §Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§Þ, §Õ§à§ã§ä§å§á§ß§í §ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Ú§ã§ä§à§é§ß§Ú§Ü§Ú. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §à§Ù§ß§Ñ§Ü§à§Þ§Ú§ä§î§ã§ñ §ã §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ö§Û §ã§Ñ§Û§ä§Ñ IRS.gov §ß§Ñ §ã§Ý§Ö§Õ§å§ð§ë§Ú§ç §ñ§Ù§í§Ü§Ñ§ç.

§¸§Ö§ß§ä§â §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 IRS §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §å§ã§Ý§å§Ô§Ú §å§ã§ä§ß§à§Ô§à §á§Ö§â§Ö§Ó§à§Õ§Ñ §á§à §ä§Ö§Ý§Ö§æ§à§ß§å §ß§Ñ §Ò§à§Ý§Ö§Ö 170 §ñ§Ù§í§Ü§à§Ó §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à.

§±§à§Þ§à§ë§î §à§ä §³§Ý§å§Ø§Ò§í §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

§¹§ä§à §ä§Ñ§Ü§à§Ö §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?

§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) ¡ª §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 §Ó §â§Ñ§Þ§Ü§Ñ§ç IRS, §Ó §Ü§à§ä§à§â§à§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §á§à§Ý§å§é§Ú§ä§î §á§à§Þ§à§ë§î §Ú §Ù§Ñ§ë§Ú§ä§å §ã§Ó§à§Ú§ç §á§â§Ñ§Ó. §°§ã§ß§à§Ó§ß§Ñ§ñ §Ù§Ñ§Õ§Ñ§é§Ñ §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú ¡ª §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 §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ú §â§Ñ§Ù§ì§ñ§ã§ß§Ú§ä§î §Ú§Þ §Ú§ç §á§â§Ñ§Ó§Ñ, §ã§à§Ô§Ý§Ñ§ã§ß§à .

§¹§Ö§Þ §Þ§à§Ø§Ö§ä §á§à§Þ§à§é§î §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?

§£ §³§Ý§å§Ø§Ò§Ö §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 §á§à§Þ§à§Ô§å§ä §â§Ö§ê§Ú§ä§î §á§â§à§Ò§Ý§Ö§Þ§í, §ã §Ü§à§ä§à§â§í§Þ§Ú §ß§Ö §å§Õ§Ñ§Ý§à§ã§î §â§Ñ§Ù§à§Ò§â§Ñ§ä§î§ã§ñ §Ó IRS. §µ§ã§Ý§å§Ô§Ú §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä§ã§ñ §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à. §¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Ú§Þ§Ö§Ö§ä §á§â§Ñ§Ó§à §ß§Ñ §á§à§Þ§à§ë§î §à§ä §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú, §Ö§Ô§à §á§â§Ú§á§Ú§ã§í§Ó§Ñ§ð§ä §Ü §à§Õ§ß§à§Þ§å §Ú§Ù §ð§â§Ú§ã§ä§à§Ó, §Ü§à§ä§à§â§í§Û §Ò§å§Õ§Ö§ä §â§Ñ§Ò§à§ä§Ñ§ä§î §ß§Ñ§Õ §á§à§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§í§Þ §Ó§à§á§â§à§ã§à§Þ §Ú §á§â§Ú§Ý§à§Ø§Ú§ä §Ó§ã§Ö §å§ã§Ú§Ý§Ú§ñ §Õ§Ý§ñ §Ö§Ô§à §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§ñ. §£ §³§Ý§å§Ø§Ò§Ö §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 §ã§Þ§à§Ô§å§ä §á§à§Þ§à§é§î, §Ö§ã§Ý§Ú:

  • §±§â§à§Ò§Ý§Ö§Þ§Ñ §Ó§í§Ù§í§Ó§Ñ§Ö§ä §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Ö §ä§â§å§Õ§ß§à§ã§ä§Ú §å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §Ö§Ô§à §ã§Ö§Þ§î§Ú §Ú§Ý§Ú §Ü§à§Þ§á§Ñ§ß§Ú§Ú;

  • §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü (§Ú§Ý§Ú §Ö§Ô§à §Ü§à§Þ§á§Ñ§ß§Ú§ñ) §ã§ä§à§Ý§Ü§ß§å§Ý§ã§ñ §ã §å§Ô§â§à§Ù§à§Û §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ñ; §Ú§Ý§Ú

  • §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ß§Ö§à§Õ§ß§à§Ü§â§Ñ§ä§ß§à §Ù§Ñ§á§â§Ñ§ê§Ú§Ó§Ñ§Ý §á§à§Õ§Õ§Ö§â§Ø§Ü§å §å IRS, §à§Õ§ß§Ñ§Ü§à §ß§Ö §Õ§à§Ò§Ú§Ý§ã§ñ §à§ä§Ó§Ö§ä§Ñ §ã§à§Ó§ã§Ö§Þ §Ú§Ý§Ú §Ü §à§Ò§Ö§ë§Ñ§ß§ß§à§Þ§å §ã§â§à§Ü§å.

§¬§Ñ§Ü §à§Ò§â§Ñ§ä§Ú§ä§î§ã§ñ §Ó §³§Ý§å§Ø§Ò§å §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?

§°§ä§Õ§Ö§Ý§Ö§ß§Ú§ñ §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§Ú §Ö§ã§ä§î §Ó §Ü§Ñ§Ø§Õ§à§Þ §ê§ä§Ñ§ä§Ö, §Ó §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ §à§Ü§â§å§Ô§Ö §¬§à§Ý§å§Þ§Ò§Ú§ñ §Ú §Ó §±§å§ï§â§ä§à-§²§Ú§Ü§à. §¯§à§Þ§Ö§â §Þ§Ö§ã§ä§ß§à§Ô§à §à§æ§Ú§ã§Ñ §³§Ý§å§Ø§Ò§í §Þ§à§Ø§ß§à §ß§Ñ§Û§ä§Ú §Ó §Þ§Ö§ã§ä§ß§à§Þ §ã§á§â§Ñ§Ó§à§é§ß§Ú§Ü§Ö §Ú§Ý§Ú §á§à §ã§ã§í§Ý§Ü§Ö: . §´§Ñ§Ü§Ø§Ö §Þ§à§Ø§ß§à §à§Ò§â§Ñ§ä§Ú§ä§î§ã§ñ §Ó §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ð §á§à §ä§Ö§Ý§Ö§æ§à§ß§å: 1-877-777-4778.

§¤§Õ§Ö §å§Ù§ß§Ñ§ä§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?

§£ §¢§Ú§Ý§Ý§Ö §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§Ö§â§Ö§é§Ú§ã§Ý§Ö§ß§í 10 §Ò§Ñ§Ù§à§Ó§í§ç §á§â§Ñ§Ó, §Ü§à§ä§à§â§í§Þ§Ú §ß§Ñ§Õ§Ö§Ý§Ö§ß§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ó §á§â§à§è§Ö§ã§ã§Ö §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §ã IRS. §³ §á§à§Þ§à§ë§î§ð §±§Ñ§Ü§Ö§ä§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó, §Ü§à§ä§à§â§í§Û §Þ§à§Ø§ß§à §á§à§Ý§å§é§Ú§ä§î §á§à §ã§ã§í§Ý§Ü§Ö , §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Þ§à§Ø§Ö§ä §å§Ù§ß§Ñ§ä§î §Ú §Ú§ç §â§Ö§Ñ§Ý§Ú§Ù§Ñ§è§Ú§Ú. §¿§ä§à §Ó§Ñ§ê§Ú §á§â§Ñ§Ó§Ñ. §ª§ç §ß§å§Ø§ß§à §Ù§ß§Ñ§ä§î. §ª§Þ§Ú §ß§å§Ø§ß§à §á§à§Ý§î§Ù§à§Ó§Ñ§ä§î§ã§ñ.

§¬§Ñ§Ü §Ö§ë§Ö §Þ§à§Ô§å§ä §á§à§Þ§à§é§î §Ó §³§Ý§å§Ø§Ò§Ö §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?

§£ §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ú §³§Ý§å§Ø§Ò§í §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 §ä§Ñ§Ü§Ø§Ö §Ó§ç§à§Õ§Ú§ä §â§Ö§ê§Ö§ß§Ú§Ö §Ü§â§å§á§ß§à§Þ§Ñ§ã§ê§ä§Ñ§Ò§ß§í§ç §á§â§à§Ò§Ý§Ö§Þ, §Ü§à§ä§à§â§í§Ö §à§Ü§Ñ§Ù§í§Ó§Ñ§ð§ä §Ó§Ý§Ú§ñ§ß§Ú§Ö §ß§Ñ §Þ§ß§à§Ô§Ú§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó. §° §ä§Ñ§Ü§Ú§ç §á§â§à§Ò§Ý§Ö§Þ§Ñ§ç §Þ§à§Ø§ß§à §ã§à§à§Ò§ë§Ú§ä§î, §á§Ö§â§Ö§Û§Õ§ñ §á§à §ã§ã§í§Ý§Ü§Ö: IRS.gov/SAMS.

§±§å§ß§Ü§ä§í §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ (LITC)

§±§å§ß§Ü§ä§í §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§í§Þ§Ú §à§ä IRS §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ§Þ§Ú. §±§å§ß§Ü§ä§í §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Ý§Ú§è, §Õ§à§ç§à§Õ §Ü§à§ä§à§â§í§ç ¡ª §ß§Ú§Ø§Ö §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Ô§à §å§â§à§Ó§ß§ñ, §Ú §Ü§à§ä§à§â§í§Þ §ä§â§Ö§Ò§å§Ö§ä§ã§ñ §â§Ö§ê§Ú§ä§î §á§â§à§Ò§Ý§Ö§Þ§í, §Ó§à§Ù§ß§Ú§Ü§ê§Ú§Ö §á§â§Ú §â§Ñ§Ò§à§ä§Ö §ã IRS, §ß§Ñ§á§â§Ú§Þ§Ö§â, §Ñ§å§Õ§Ú§ä§à§â§ã§Ü§Ú§Ö §á§â§à§Ó§Ö§â§Ü§Ú, §á§à§Õ§Ñ§é§Ñ §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Û §Ú §Ó§à§á§â§à§ã§í §à §ã§Ò§à§â§Ñ§ç §ß§Ñ§Ý§à§Ô§à§Ó. §¬§â§à§Þ§Ö §ä§à§Ô§à, §Ó §ä§Ñ§Ü§Ú§ç §á§å§ß§Ü§ä§Ñ§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Þ§à§Ø§Ö§ä §á§à§Ý§å§é§Ú§ä§î §ã§á§â§Ñ§Ó§Ü§å §à §ã§Ó§à§Ú§ç §á§â§Ñ§Ó§Ñ§ç §Ú §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§ñ§ç §ß§Ñ §â§Ñ§Ù§ß§í§ç §ñ§Ù§í§Ü§Ñ§ç (§ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à §Õ§Ý§ñ §Ý§Ú§è, §Ü§à§ä§à§â§í§Ö §Ó§Ý§Ñ§Õ§Ö§ð§ä §Ñ§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Þ §ñ§Ù§í§Ü§à§Þ §Ü§Ñ§Ü §Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§Þ). §µ§ã§Ý§å§Ô§Ú §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä§ã§ñ §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à §Ú§Ý§Ú §ß§Ñ §ß§Ö§Ò§à§Ý§î§ê§å§ð §á§Ý§Ñ§ä§å. §³§á§Ú§ã§à§Ü §á§å§ß§Ü§ä§à§Ó §Þ§à§Ø§ß§à §ß§Ñ§Û§ä§Ú §á§à §ã§ã§í§Ý§Ü§Ö: §Ú§Ý§Ú §Ó §±§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§Ú IRS ¡í 4134, §³§á§Ú§ã§à§Ü §á§å§ß§Ü§ä§à§Ó §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û).

§±§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ 947 - §¥§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Û §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý

§¤§Ý§à§ã§ã§Ñ§â§Ú§Û

§¦§Ø§Ö§Ô§à§Õ§ß§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û (AFSP):

§¦§Ø§Ö§Ô§à§Õ§ß§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û ¡ª §ï§ä§à §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ, §Ó §â§Ñ§Þ§Ü§Ñ§ç §Ü§à§ä§à§â§à§Û §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä§ã§ñ §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Ö §á§â§Ñ§Ó§Ñ §ß§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §Ý§Ú§è§Ñ§Þ, §ã§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ú§Þ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú, §Ü§à§ä§à§â§í§Ö §ß§Ö §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §ð§â§Ú§ã§ä§Ñ§Þ§Ú, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Þ§Ú §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§Ñ§Þ§Ú §Ú§Ý§Ú §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ§Ú §Ñ§Ô§Ö§ß§ä§Ñ§Þ§Ú. §¥§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Ö §ã§Ó§Ö§Õ§Ö§ß§Ú§ñ §ã§Þ. §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö §¦§Ø§Ö§Ô§à§Õ§ß§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û (AFSP) §Ú §³§á§â§Ñ§Ó§à§é§ß§Ú§Ü §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§à§Þ §Ó§í§ê§Ö, §Ú§Ý§Ú §á§à §ã§ã§í§Ý§Ü§Ö: IRS.gov/Tax-Professionals/Annual-Filing-Season-Program (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) §Ù§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö§Þ §Ò§à§Ý§Ö§Ö §á§à§Õ§â§à§Ò§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.

§¤§à§Õ§à§Ó§à§Û §à§ä§é§Ö§ä §à §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ú §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û:

IRS §á§å§Ò§Ý§Ú§Ü§å§Ö§ä §Ö§Ø§Ö§Ô§à§Õ§ß§í§Û §à§ä§é§Ö§ä §à §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ú §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Õ§Ý§ñ §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §Ü§à§ä§à§â§í§Ö §á§à§Ý§å§é§Ñ§ð§ä §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Ö §Ü§à§Ý§Ú§é§Ö§ã§ä§Ó§à §é§Ñ§ã§à§Ó §ß§Ö§á§â§Ö§â§í§Ó§ß§à§Ô§à §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ñ §Ó §â§Ñ§Þ§Ü§Ñ§ç §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §Ü §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Þ§å §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §Ô§à§Õ§å. §³§Þ. §â§Ñ§Ù§Õ§Ö§Ý§í §¦§Ø§Ö§Ô§à§Õ§ß§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û (AFSP) §Ú §³§á§â§Ñ§Ó§à§é§ß§Ú§Ü §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ù§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö§Þ §Ò§à§Ý§Ö§Ö §á§à§Õ§â§à§Ò§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.

§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú:

§±§à§ã§â§Ö§Õ§ß§Ú§Ü, §Ü§à§ä§à§â§à§Ô§à §Ý§Ú§è§à §ß§Ñ§Õ§Ö§Ý§ñ§Ö§ä §á§â§Ñ§Ó§à§Þ §Ó§í§á§à§Ý§ß§ñ§ä§î §ß§Ö§Ü§à§ä§à§â§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §Ú§Ý§Ú §Ó§Ú§Õ§í §Õ§Ö§Û§ã§ä§Ó§Ú§Û §à§ä §ã§Ó§à§Ö§Ô§à §Ú§Þ§Ö§ß§Ú, §ã§à§Ô§Ý§Ñ§ã§ß§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú.

§¯§à§Þ§Ö§â §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Ô§à §æ§Ñ§Û§Ý§Ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (CAF):

IRS §Ó§í§Õ§Ñ§Ö§ä §¯§à§Þ§Ö§â §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Ô§à §æ§Ñ§Û§Ý§Ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú §Ü§Ñ§Ø§Õ§à§Þ§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ð, §é§î§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§Ñ §Ó §³§Ú§ã§ä§Ö§Þ§Ö §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Ô§à §æ§Ñ§Û§Ý§Ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú, §Ú §Ü§Ñ§Ø§Õ§à§Þ§å §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§à§Þ§å §Ý§Ú§è§å, §é§î§ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§Ñ §Ó §³§Ú§ã§ä§Ö§Þ§Ö §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Ô§à §æ§Ñ§Û§Ý§Ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú.

§³§Ú§ã§ä§Ö§Þ§Ñ §è§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Ô§à §æ§Ñ§Û§Ý§Ñ §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (CAF):

§¬§à§Þ§á§î§ð§ä§Ö§â§ß§Ñ§ñ §æ§Ñ§Û§Ý§à§Ó§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ, §Ó §Ü§à§ä§à§â§à§Û §ç§â§Ñ§ß§Ú§ä§ã§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §à §á§à§Ý§ß§à§Þ§à§é§Ú§ñ§ç §Ý§Ú§è, §ß§Ñ§Ù§ß§Ñ§é§Ö§ß§ß§í§ç §Õ§Ý§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§ñ §Ú§ß§ä§Ö§â§Ö§ã§à§Ó §á§à §å§ã§Ý§à§Ó§Ú§ñ§Þ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §Ú§Ý§Ú §á§å§ä§Ö§Þ §â§Ö§Ô§Ú§ã§ä§â§Ñ§è§Ú§Ú §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ó §ã§Ú§ã§ä§Ö§Þ§Ö. §¢§Ý§Ñ§Ô§à§Õ§Ñ§â§ñ §ï§ä§à§Û §ã§Ú§ã§ä§Ö§Þ§Ö §ã§à§ä§â§å§Õ§ß§Ú§Ü§Ú IRS §á§à§Ý§å§é§Ñ§ð§ä §Ò§í§ã§ä§â§í§Û §Õ§à§ã§ä§å§á §Ü §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §à §á§à§Ý§ß§à§Þ§à§é§Ú§ñ§ç §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û.

§­§Ú§è§à, §á§à§Õ§á§Ñ§Õ§Ñ§ð§ë§Ö§Ö §á§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§Ö §¸§Ú§â§Ü§å§Ý§ñ§â§Ñ 230:

§¬§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §á§à§Ý§ß§à§Þ§à§é§Ú§ñ§Þ§Ú §ß§Ñ §Ú§ã§á§à§Ý§ß§Ö§ß§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§Û §Ó §â§Ñ§Þ§Ü§Ñ§ç §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §ã IRS §ß§Ñ§Õ§Ö§Ý§ñ§ð§ä§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§í, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§í, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ñ§Ô§Ö§ß§ä§í, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ñ§Ô§Ö§ß§ä§í §á§à §á§Ö§ß§ã§Ú§à§ß§ß§í§Þ §á§Ý§Ñ§ß§Ñ§Þ, §Ý§Ú§è§Ñ, §Ú§Þ§Ö§ð§ë§Ú§Ö §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ö §à§Ò §à§Ü§à§ß§é§Ñ§ß§Ú§Ú §¦§Ø§Ö§Ô§à§Õ§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û (AFSP), §à§è§Ö§ß§ë§Ú§Ü§Ú §Ú§Ý§Ú §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ñ§Ü§ä§å§Ñ§â§Ú§Ú. §ª§ß§í§Ö §Ý§Ú§è§Ñ §Þ§à§Ô§å§ä §á§à§Ý§å§é§Ú§ä§î §á§â§Ñ§Ó§à §ß§Ñ §Ú§ã§á§à§Ý§ß§Ö§ß§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§Û §Ó §â§Ñ§Þ§Ü§Ñ§ç §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §ã IRS §ß§Ñ §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Û §á§Ö§â§Ú§à§Õ §Ú§Ý§Ú §Ó §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Þ §à§Ò§ì§Ö§Þ§Ö; §á§â§Ú §ï§ä§à§Þ §ä§Ñ§Ü§Ú§Ö §Ý§Ú§è§Ñ §ß§Ö §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Þ§Ú §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ§Þ§Ú.

§¬§à§Þ§Ú§ã§ã§Ñ§â:

§¬§à§Þ§Ú§ã§ã§Ñ§â IRS.

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §á§â§à§Õ§à§Ý§Ø§Ú§ä§Ö§Ý§î§ß§à§Ô§à §Õ§Ö§Û§ã§ä§Ó§Ú§ñ:

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ã §ß§Ö§à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Þ §ã§â§à§Ü§à§Þ §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §Ü§à§ä§à§â§Ñ§ñ §Ú§Þ§Ö§Ö§ä §ã§Ú§Ý§å §á§à§ã§Ý§Ö §á§â§Ú§Ù§ß§Ñ§ß§Ú§ñ §ß§Ö§Õ§Ö§Ö§ã§á§à§ã§à§Ò§ß§à§ã§ä§Ú §Ú§Ý§Ú §ß§Ö§á§â§Ñ§Ó§à§ã§á§à§ã§à§Ò§ß§à§ã§ä§Ú §Õ§à§Ó§Ö§â§Ú§ä§Ö§Ý§ñ (§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ).

§©§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ñ§Ô§Ö§ß§ä:

§­§ð§Ò§à§Ö §Ý§Ú§è§à, §Ú§Þ§Ö§ð§ë§Ö§Ö §Ý§Ú§è§Ö§ß§Ù§Ú§ð, §Ó§í§Õ§Ñ§ß§ß§å§ð §ã§à§Ô§Ý§Ñ§ã§ß§à §¸§Ú§â§Ü§å§Ý§ñ§â§å 230 §®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§Ñ §æ§Ú§ß§Ñ§ß§ã§à§Ó §³§º§¡, §Õ§Ý§ñ §Ó§í§á§à§Ý§ß§Ö§ß§Ú§ñ §Õ§Ö§Û§ã§ä§Ó§Ú§Û §Ó §â§Ñ§Þ§Ü§Ñ§ç §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §ã IRS.

§£§à§á§â§à§ã §Ó §ã§Ó§ñ§Ù§Ú §ã §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§Ñ§Þ§Ú:

§­§ð§Ò§à§Û §Ó§à§á§â§à§ã, §Ü§Ñ§ã§Ñ§ð§ë§Ú§Û§ã§ñ §á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§ñ §Ú§Ý§Ú §ä§â§Ñ§Ü§ä§à§Ó§Ü§Ú (1) §á§à§Ý§à§Ø§Ö§ß§Ú§Û §Ù§Ñ§Ü§à§ß§à§Ó §à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ú, §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö§Þ, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§í§Þ §Ó §â§Ñ§Ù§Õ§Ö§Ý§Ö 6110(i)(1)(B) §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ü§à§Õ§Ö§Ü§ã§Ñ §³§º§¡; (2) §Ý§ð§Ò§í§ç §á§à§Ý§à§Ø§Ö§ß§Ú§Û §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ, §å§ã§ä§Ñ§ß§Ñ§Ó§Ý§Ú§Ó§Ñ§ð§ë§Ö§Ô§à §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ú §Ý§Ú§è, §ã§à§Ô§Ý§Ñ§ã§ß§à §Ó§ß§å§ä§â§Ö§ß§ß§Ú§Þ §Ù§Ñ§Ü§à§ß§Ñ§Þ §Ú §ß§à§â§Þ§Ñ§ä§Ú§Ó§ß§í§Þ §Ñ§Ü§ä§Ñ§Þ §à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ú, §Ó§Ü§Ý§ð§é§Ñ§ñ, §ß§à §ß§Ö §à§Ô§â§Ñ§ß§Ú§é§Ú§Ó§Ñ§ñ§ã§î, §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§î §Ý§Ú§è §á§Ý§Ñ§ä§Ú§ä§î §ß§Ñ§Ý§à§Ô§Ú §Ú§Ý§Ú §á§à§Õ§Ñ§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú; §Ú§Ý§Ú (3) §Ý§ð§Ò§í§ç §Õ§â§å§Ô§Ú§ç §Ù§Ñ§Ü§à§ß§à§Ó §Ú§Ý§Ú §ß§à§â§Þ§Ñ§ä§Ú§Ó§ß§í§ç §Ñ§Ü§ä§à§Ó, §å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§ß§í§ç IRS.

§±§à§á§Ö§é§Ú§ä§Ö§Ý§î:

§¥§à§Ó§Ö§â§Ú§ä§Ö§Ý§î§ß§í§Û §å§á§â§Ñ§Ó§Ý§ñ§ð§ë§Ú§Û, §Ú§ã§á§à§Ý§ß§Ú§ä§Ö§Ý§î, §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§ä§à§â, §á§à§Ý§å§é§Ñ§ä§Ö§Ý§î §Ú§Ý§Ú §à§á§Ö§Ü§å§ß, §Ü§à§ä§à§â§í§Û §Ó§í§ã§ä§å§á§Ñ§Ö§ä §Ó §â§à§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ú §Õ§Ö§Û§ã§ä§Ó§å§Ö§ä §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü, §Ñ §ß§Ö §Ü§Ñ§Ü §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î.

§°§Ò§ë§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î:

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ã§à§Ô§Ý§Ñ§ã§ß§à §Ü§à§ä§à§â§à§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §á§à§Ý§å§é§Ñ§Ö§ä §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §Ó§í§á§à§Ý§ß§ñ§ä§î §Ý§ð§Ò§í§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ø§Ö§ä §Ó§í§á§à§Ý§ß§ñ§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü.

§¤§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§Û §ã§Ý§å§Ø§Ñ§ë§Ú§Û §Ú§Ý§Ú §ã§à§ä§â§å§Õ§ß§Ú§Ü:

§­§Ú§è§à, §Ü§à§ä§à§â§à§Ö §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §ã§Ý§å§Ø§Ñ§ë§Ú§Þ §Ú§Ý§Ú §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Þ §Ú§ã§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Û, §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ß§à§Û §Ú§Ý§Ú §ã§å§Õ§Ö§Ò§ß§à§Û §Ó§Ý§Ñ§ã§ä§Ú §ê§ä§Ñ§ä§Ñ §Ú§Ý§Ú §á§â§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ §³§à§Ö§Õ§Ú§ß§Ö§ß§ß§í§ç §ê§ä§Ñ§ä§à§Ó §¡§Þ§Ö§â§Ú§Ü§Ú; §ã§Ý§å§Ø§Ñ§ë§Ú§Û §Ú§Ý§Ú §ã§à§ä§â§å§Õ§ß§Ú§Ü §à§Ü§â§å§Ô§Ñ §¬§à§Ý§å§Þ§Ò§Ú§ñ; §é§Ý§Ö§ß §¬§à§ß§Ô§â§Ö§ã§ã§Ñ.

§°§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î:

§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §ã§à§Ô§Ý§Ñ§ã§ß§à §Ü§à§ä§à§â§à§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú §á§à§Ý§å§é§Ñ§Ö§ä §á§â§Ñ§Ó§à §Ó§í§á§à§Ý§ß§ñ§ä§î §ä§à§Ý§î§Ü§à §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Û §à§Ò§ì§Ö§Þ §Õ§Ö§Û§ã§ä§Ó§Ú§Û.

§°§ä§Õ§Ö§Ý §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú:

§°§ä§Õ§Ö§Ý §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú, §Ü§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §ã§á§Ö§è§Ú§Ñ§Ý§Ú§Ù§Ú§â§å§Ö§ä§ã§ñ §ß§Ñ §Ó§à§á§â§à§ã§Ñ§ç, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §á§à§Ó§Ö§Õ§Ö§ß§Ú§Ö§Þ §á§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ö§Ô§à §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ, §Ú §ß§Ö§ã§Ö§ä §Ú§ã§Ü§Ý§ð§é§Ú§ä§Ö§Ý§î§ß§å§ð §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î §Ù§Ñ §Õ§Ú§ã§è§Ú§á§Ý§Ú§ß§å, §Ó§Ü§Ý§ð§é§Ñ§ñ §Õ§Ú§ã§è§Ú§á§Ý§Ú§ß§Ñ§â§ß§í§Ö §á§â§à§è§Ö§Õ§å§â§í §Ú §ã§Ñ§ß§Ü§è§Ú§Ú. §°§ä§Õ§Ö§Ý §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§à§Ù§Ó§â§Ñ§ä§à§Ó §à§ä§Ó§Ö§é§Ñ§Ö§ä §Ù§Ñ §Ó§à§á§â§à§ã§í, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §Ó§í§Õ§Ñ§é§Ö§Û §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§í§ç §ß§à§Þ§Ö§â§à§Ó §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Ó §á§à §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§Ö§ä §Ù§Ñ§ñ§Ó§Ü§Ú §ß§Ñ §â§Ö§Ô§Ú§ã§ä§â§Ñ§è§Ú§ð §Ú §á§â§à§Ó§à§Õ§Ú§ä §á§â§à§Ó§Ö§â§Ü§å §Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§Ú §Ú §ß§Ö§á§â§Ö§â§í§Ó§ß§à§Ö §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö §Õ§Ý§ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§ç §Ô§â§å§á§á.

§±§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä:

§±§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä ¡ª §Ý§Ú§è§à, §ñ§Ó§Ý§ñ§ð§ë§Ö§Ö§ã§ñ §Ñ§Õ§Ó§à§Ü§Ñ§ä§à§Þ, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§à§Þ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ô§Ö§ß§ä§à§Þ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ü§ä§å§Ñ§â§Ú§Ö§Þ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ô§Ö§ß§ä§à§Þ §á§à §á§Ö§ß§ã§Ú§à§ß§ß§í§Þ §á§Ý§Ñ§ß§Ñ§Þ §Ú§Ý§Ú §å§é§Ñ§ã§ä§ß§Ú§Ü§à§Þ §¦§Ø§Ö§Ô§à§Õ§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û.

§±§â§Ú§Ù§ß§Ñ§ß§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î:

§­§Ú§è§à, §å§ä§Ó§Ö§â§Ø§Õ§Ö§ß§ß§à§Ö §Õ§Ý§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §á§Ö§â§Ö§Õ IRS.

§¯§Ö§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä §á§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ§Þ:

§­§Ú§è§à, §ß§Ö §ñ§Ó§Ý§ñ§ð§ë§Ö§Ö§ã§ñ §á§à§Ó§Ö§â§Ö§ß§ß§í§Þ, §Ý§Ú§è§Ö§ß§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§à§Þ, §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ñ§Ô§Ö§ß§ä§à§Þ, §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ô§Ö§ß§ä§à§Þ §á§à §á§Ö§ß§ã§Ú§à§ß§ß§à§Þ§å §á§Ý§Ñ§ß§å §Ú§Ý§Ú §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Þ §Ñ§Ü§ä§å§Ñ§â§Ú§Ö§Þ, §Ü§à§ä§à§â§à§Ö §Ô§à§ä§à§Ó§Ú§ä §Ú §á§à§Õ§á§Ú§ã§í§Ó§Ñ§Ö§ä §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §Ú§Ý§Ú §Ü§à§ä§à§â§à§Ö §Ô§à§ä§à§Ó§Ú§ä §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð, §ß§à §ß§Ö §Õ§à§Ý§Ø§ß§à (§ã§à§Ô§Ý§Ñ§ã§ß§à §Ú§ß§ã§ä§â§å§Ü§è§Ú§ñ§Þ §Ü §Ó§à§Ù§Ó§â§Ñ§ä§å §Ú§Ý§Ú §á§â§Ñ§Ó§Ú§Ý§Ñ§Þ) §Ö§Ö §á§à§Õ§á§Ú§ã§í§Ó§Ñ§ä§î. §¯§Ö§Ü§à§ä§à§â§í§Ö §ß§Ö§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Þ§à§Ô§å§ä §Ú§Þ§Ö§ä§î §à§ä§é§Ö§ä §à §Ù§Ñ§Ó§Ö§â§ê§Ö§ß§Ú§Ú §Ö§Ø§Ö§Ô§à§Õ§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û. §¯§Ñ§é§Ú§ß§Ñ§ñ §ã 31 §Õ§Ö§Ü§Ñ§Ò§â§ñ 2015 §Ô§à§Õ§Ñ, §á§à§Ý§ß§à§Þ§à§é§Ú§ñ §ß§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Õ§Ý§ñ §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ú §Ú §á§à§Õ§á§Ú§ã§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ú§Þ§Ö§ð§ä §ä§à§Ý§î§Ü§à §Ý§Ú§è§Ñ, §Ú§Þ§Ö§ð§ë§Ú§Ö §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ö §à§Ò §à§Ü§à§ß§é§Ñ§ß§Ú§Ú §¦§Ø§Ö§Ô§à§Õ§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§Ö§Ù§à§ß§Ñ §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û (AFSP).

§±§â§Ö§Õ§Þ§Ö§ä§ß§í§Û §å§Ü§Ñ§Ù§Ñ§ä§Ö§Ý§î

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§¡§ã§ã§à§è§Ú§Ñ§è§Ú§Ú , §¬§à§â§á§à§â§Ñ§è§Ú§Ú, §Ñ§ã§ã§à§è§Ú§Ñ§è§Ú§Ú, §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ §Ú §Õ§â§å§Ô§Ú§Ö §Ý§Ú§è§Ñ, §ß§Ö §ñ§Ó§Ý§ñ§ð§ë§Ú§Ö§ã§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ý§Ú§è§Ñ§Þ§Ú.
§£§à§á§â§à§ã §Ó §ã§Ó§ñ§Ù§Ú §ã §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§Ñ§Þ§Ú, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
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§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §¹§ä§à §ä§Ñ§Ü§à§Ö §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î?, §¬§à§Ô§Õ§Ñ §ß§å§Ø§ß§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î?, §¬§å§Õ§Ñ §á§à§Õ§Ñ§Ó§Ñ§ä§î §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §¬§à§Ô§Õ§Ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §ß§Ö §ä§â§Ö§Ò§å§Ö§ä§ã§ñ?, §¹§ä§à §á§â§à§Ú§ã§ç§à§Õ§Ú§ä §ã §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î§ð §á§à§ã§Ý§Ö §á§à§Õ§Ñ§é§Ú?
§°§Ò§â§Ñ§Ò§à§ä§Ü§Ñ §Ú §Ù§Ñ§Ô§â§å§Ù§Ü§Ñ, §°§Ò§â§Ñ§Ò§à§ä§Ü§Ñ §Ú §Ù§Ñ§Ô§â§å§Ù§Ü§Ñ
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§©§Ñ§ë§Ú§ë§Ö§ß§ß§Ñ§ñ §Ü§à§Þ§Þ§å§ß§Ú§Ü§Ñ§è§Ú§ñ
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§±§Ñ§â§ä§ß§Ö§â, §¥§â§å§Ô§Ú§Ö §Ý§Ú§è§Ñ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §Ó§í§ã§ä§å§á§Ñ§ä§î §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û.
§±§à§á§Ö§é§Ú§ä§Ö§Ý§î, §¥§â§å§Ô§Ú§Ö §Ý§Ú§è§Ñ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §Ó§í§ã§ä§å§á§Ñ§ä§î §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û.
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§¹§Ý§Ö§ß §ã§Ö§Þ§î§Ú, §¥§â§å§Ô§Ú§Ö §Ý§Ú§è§Ñ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §Ó§í§ã§ä§å§á§Ñ§ä§î §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û.
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§°§Ò§à§Ù§ß§Ñ§é§Ö§ß§Ú§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û, §¯§à§Ó§à§ã§ä§Ú
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§°§Ò§ë§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§°§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§Ñ§ñ §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
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§°§è§Ö§ß§ë§Ú§Ü§Ú, §°§è§Ö§ß§ë§Ú§Ü§Ú.
§±§Ú§ã§î§Þ§à §Õ§Ý§ñ §â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§ñ, §²§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ §á§à§Õ§é§Ú§ß§Ö§ß§Ú§Ö §ð§â§Ú§ã§Õ§Ú§Ü§è§Ú§Ú §ã§å§Õ§Ñ §Õ§Ý§ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Û §è§Ö§Ý§Ú
§±§à§Õ§Õ§Ö§â§Ø§Ü§Ñ (§ã§Þ. §±§à§Þ§à§ë§î §á§à §Ó§à§á§â§à§ã§Ñ§Þ §à §ß§Ñ§Ý§à§Ô§Ñ§ç)
§±§à§Õ§á§Ú§ã§î §é§Ö§Ü§à§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §±§à§Õ§á§Ú§ã§î §é§Ö§Ü§à§Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ó§à§Ù§Ó§â§Ñ§ä§Ñ.
§±§à§Þ§à§ë§î §á§à §Ó§à§á§â§à§ã§Ñ§Þ §à §ß§Ñ§Ý§à§Ô§Ñ§ç, §¬§Ñ§Ü §á§à§Ý§å§é§Ú§ä§î §á§à§Þ§à§ë§î §á§à §Ó§à§á§â§à§ã§Ñ§Þ §à §ß§Ñ§Ý§à§Ô§Ñ§ç
§±§à§á§Ö§é§Ú§ä§Ö§Ý§î, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§±§â§Ñ§Ó§Ú§Ý§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ, §¬§Ñ§Ü§à§Ó§í §á§â§Ñ§Ó§Ú§Ý§Ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ?
§¬§à§Þ§á§Ý§Ö§Ü§ã§ß§Ñ§ñ §á§â§à§Ó§Ö§â§Ü§Ñ, §°§Ò§ë§Ñ§ñ §Ü§à§Þ§á§Ý§Ö§Ü§ã§ß§Ñ§ñ §á§â§à§Ó§Ö§â§Ü§Ñ.
§°§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ú, §°§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§Ú §Ú §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§ñ
§°§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§î §Ü§à§ß§ã§å§Ý§î§ä§Ú§â§à§Ó§Ñ§ä§î., §°§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§î §Ü§à§ß§ã§å§Ý§î§ä§Ú§â§à§Ó§Ñ§ä§î.
§±§â§Ñ§Ü§ä§Ú§Ü§å§ð§ë§Ú§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ú §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ, §¯§à§Ó§à§ã§ä§Ú
§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §á§à §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§Ú, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §Ù§Ñ §á§â§Ö§Õ§Ö§Ý§Ñ§Þ§Ú §³§º§¡, §±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §Ù§Ñ §á§â§Ö§Õ§Ö§Ý§Ñ§Þ§Ú §³§º§¡
§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §á§Ö§â§Ö§Õ IRS, §¹§ä§à §ä§Ñ§Ü§à§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §á§Ö§â§Ö§Õ IRS?, §¬§ä§à §Ú§Þ§Ö§Ö§ä §á§â§Ñ§Ó§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §Ó IRS?, §¬§ä§à §ß§Ö §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Ó§Ñ§ä§î §á§Ö§â§Ö§Õ IRS?
§±§â§Ö§Ü§â§Ñ§ë§Ö§ß§Ú§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ, §¯§Ö§Õ§Ö§Ö§ã§á§à§ã§à§Ò§ß§à§ã§ä§î §Ú§Ý§Ú §ß§Ö§Ü§à§Þ§á§Ö§ä§Ö§ß§ä§ß§à§ã§ä§î.
§±§â§Ú§Ù§ß§Ñ§ß§ß§í§Û §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§±§â§à§Þ§Ö§Ø§å§ä§à§é§ß§í§Ö §á§à§ã§ä§Ñ§Ó§ë§Ú§Ü§Ú §å§ã§Ý§å§Ô, §¯§à§Ó§à§ã§ä§Ú
§±§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§Ú (§ã§Þ. §±§à§Þ§à§ë§î §á§à §Ó§à§á§â§à§ã§Ñ§Þ §à §ß§Ñ§Ý§à§Ô§Ñ§ç)
§³§á§Ú§ã§à§Ü §ä§Ö§â§Þ§Ú§ß§à§Ó, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§³§ä§å§Õ§Ö§ß§ä§í, §³§ä§å§Õ§Ö§ß§ä§í §Ó LITC §Ú STCP.
§³§ä§å§Õ§Ö§ß§ä§í-§Ú§ß§ä§Ö§â§ß§í §Ú§Ù §ã§Ý§å§Ø§Ò§í §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §á§à §Ó§à§á§â§à§ã§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ §Õ§Ý§ñ §Þ§Ñ§Ý§à§Ú§Þ§å§ë§Ú§ç, §³§ä§å§Õ§Ö§ß§ä§í-§Ú§ß§ä§Ö§â§ß§í §Ó §á§â§à§Ô§â§Ñ§Þ§Þ§Ö §á§å§ß§Ü§ä§à§Ó §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ.
§´§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ, §¬§à§â§á§à§â§Ñ§è§Ú§Ú, §Ñ§ã§ã§à§è§Ú§Ñ§è§Ú§Ú, §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ §Ú §Õ§â§å§Ô§Ú§Ö §Ý§Ú§è§Ñ, §ß§Ö §ñ§Ó§Ý§ñ§ð§ë§Ú§Ö§ã§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ý§Ú§è§Ñ§Þ§Ú.
§µ§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§í§Û, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§µ§ä§â§Ñ§ä§Ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§ñ §ß§à§â§Þ§Ñ§Þ, §µ§ä§â§Ñ§ä§Ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§ñ §ß§à§â§Þ§Ñ§Þ
§¯§Ö§ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Û, §¯§Ö§ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Û.
§¶§à§â§Þ§Ñ 2848, §´§â§Ö§Ò§å§Ö§Þ§Ñ§ñ §æ§à§â§Þ§Ñ, §±§à§Õ§Ô§à§ä§à§Ó§Ü§Ñ §æ§à§â§Þ§í ¡ª §±§à§Ý§Ö§Ù§ß§í§Ö §á§à§Õ§ã§Ü§Ñ§Ù§Ü§Ú, §¬§Ñ§Ü §ñ §Þ§à§Ô§å §Ù§Ñ§á§à§Ý§ß§Ú§ä§î §¶§à§â§Þ§å 2848?
§¸§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û §æ§Ñ§Û§Ý §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (§ã§Þ. §¸§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û §æ§Ñ§Û§Ý §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (CAF))
§¸§Ö§ß§ä§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û §æ§Ñ§Û§Ý §Ñ§Ó§ä§à§â§Ú§Ù§Ñ§è§Ú§Ú (CAF), §¤§Ý§à§ã§ã§Ñ§â§Ú§Û
§¸§Ú§â§Ü§å§Ý§ñ§â 230 §à§Ò §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§í§ç §Ý§Ú§è§Ñ§ç, §¤§Ý§à§ã§ã§Ñ§â§Ú§Û