??? ????? ???? ? ???? ??? ?? ??? ???? ?? IRS? ?? ? ?? ?? ???? ???? ???? ?????.
???? ?? ?? ??? ??? ???? ???? ???? ??(??)?? IRS Newswire? ??????.
? ?????
- ??? 2025 ??? ???
- ??? ??? ???
- ??? ?? ??
- ??? ?? ? ??
- ? 1: ?? ???? ?? ??
- ? 2: ?? ???? ?? ??
- ?? ? ??
- ?? ??
??? 2025 ??? ???
2025 ??? ???
| ?? ?? | 2 ?? (4?-6?) |
1??
(1?–3?) |
|---|---|---|
| ??? ???? (?? ??, ??) | 7% | 7% |
| ?? ???? | 6% | 6% |
| ???? (?? ? ???) | 7% | 7% |
| GATT (?? ????? $10,000? ???? ??) | 4.5% | 4.5% |
| ?? ?? ???? (LCU) | 9% | 9% |
| ??? (IRC) 6603 ??? (?? ?? ???) | 4% | 4% |
??
- 1?? ??? - ?? ??: 2024-49(??)
- 2 ?? ??? - ?? ??: 2025-13(??)
?? ??? ???
| ?? ?? | 4 ??
(10?-12?) |
3??
(7?-9?) |
2??
(4?-6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 8% | 8% | 8% | 8% |
| ?? ???? | 7% | 7% | 7% | 7% |
| ???? (?? ? ???) | 8% | 8% | 8% | 8% |
| GATT (?? ????? $10,000? ???? ??) | 5.5% | 5.5% | 5.5% | 5.5% |
| ?? ?? ???? (LCU) | 10% | 10% | 10% | 10% |
| ??? (IRC) 6603 ??? (?? ?? ???) | 5% | 5% | 5% | 5% |
??
- 4?? ??? – ?? ??: 2024-37(??)
- 3?? ??? – ?? ??: 2024-24(??)
- 2?? ??? – ?? ??: 2024-10(??)
- 1?? ??? - ?? ??: 2023-49(??)
| ?? ?? | 4??
(10?–12?) |
3??
(7?-9?) |
2 ??
(4?-6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 8% | 6% | 6% | 7% |
| ?? ???? | 7% | 7% | 7% | 6% |
| ???? (?? ? ???) | 8% | 7% | 7% | 7% |
| GATT (?? ????? $10,000? ???? ??) | 5.5% | 4.5% | 4.5% | 4.5% |
| ?? ?? ???? (LCU) | 10% | 9% | 9% | 9% |
| ??? (IRC) 6603 ??? (?? ?? ???) | 5% | 4% | 4% | 4% |
??
- 4?? ??? – ?? ??: 2023-37(??)
- 3?? ??? – ?? ??: 2023-23(??)
- 2?? ??? – ?? ??: 2023-09(??)
- 1?? ??? – ?? ??: 2022-51(??)
| ?? ?? | 4??
(10?–12?) |
3??
(7?–9?) |
2??
(4?–6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 6% | 5% | 4% | 3% |
| ?? ???? | 5% | 4% | 3% | 2% |
| ???? (?? ? ???) | 6% | 5% | 4% | 3% |
| GATT (?? ????? $10,000? ???? ??) | 3.5% | 1.5% | 0.5% | |
| ?? ?? ???? (LCU) | 8% | 7% | 6% | 5% |
| ??? (IRC) 6603 ??? (?? ?? ???) | 3% | 2% | 1% | 0% |
??
- 4?? ??? – ??? ??: 2022-35(??)
- 3?? ??? – ??? ??: 2022-23(??)
- 2?? ??? – ??? ??: 2022-10(??)
- 1?? ??? – ??? ??: 2021-50(??)
| ?? ?? | 4??
(10?-12?) |
3??
(7?–9?) |
2??
(4?–6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 3% | 3% | 3% | 3% |
| ?? ???? | 2% | 2% | 2% | 2% |
| ???? (?? ? ???) | 3% | 3% | 3% | 3% |
| GATT (?? ????? $10,000? ???? ??) | 0.5% | 0.5% | 0.5% | 0.5% |
| ?? ?? ???? (LCU) | 5% | 5% | 5% | 5% |
| IRC 6603 ??? (?? ?? ???) | 0% | 0% | 0% | 0% |
??
- 4?? ??? – ??? ??: 2021-37(??)
- 3?? ??? – ??? ??: 2021-25(??)
- 2?? ??? – ??? ??: 2021-12(??)
- 1?? ??? – ??? ??: 2020-52(??)
| ?? ?? | 4??
(10?-12?) |
3??
(7?–9?) |
2??
(4?–6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 3% | 3% | 5% | 5% |
| ?? ???? | 2% | 2% | 4% | 4% |
| ???? (?? ? ???) | 3% | 3% | 5% | 5% |
| GATT (?? ????? $10,000? ???? ??) | 0.5% | 0.5% | 2.5% | 2.5% |
| ?? ?? ???? (LCU) | 5% | 5% | 7% | 7% |
| IRC 6603 ??? (?? ?? ???) | 0% | 0% | 2% | 2% |
??
- 4?? ??? – ??? ??: 2020-39(??)
- 3?? ??? – ??? ??: 2020-26(??)
- 2?? ??? – ??? ??: 2020-12(??)
- 1?? ??? – ??? ??: 2019-52(??)
| ?? ?? | 4??
(10?-12?) |
3??
(7?–9?) |
2??
(4?–6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 5% | 5% | 6% | 6% |
| ?? ???? | 4% | 4% | 5% | 5% |
| ???? (?? ? ???) | 5% | 5% | 6% | 6% |
| GATT (?? ????? $10,000? ???? ??) | 2.5% | 2.5% | 3.5% | 3.5% |
| ?? ?? ???? (LCU) | 7% | 7% | 8% | 8% |
| IRC 6603 ??? (?? ?? ???) | 2% | 2% | 3% | 3% |
??
- 4?? ??? – ??? ??: 2019-38(??)
- 3?? ??? – ??? ??: 2019-26(??)
- 2?? ??? – ??? ??: 2019-11(??)
- 1?? ??? – ??? ??: 2018-51(??)
| ?? ?? | 4??
(10?-12?) |
3??
(7?–9?) |
2??
(4?–6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 5% | 5% | 5% | 4% |
| ?? ???? | 4% | 4% | 4% | 3% |
| ???? (?? ? ???) | 5% | 5% | 5% | 4% |
| GATT (?? ????? $10,000? ???? ??) | 2.5% | 2.5% | 2.5% | 1.5% |
| ?? ?? ???? (LCU) | 7% | 7% | 7% | 6% |
| IRC 6603 ??? (?? ?? ???) | 2% | 2% | 2% | 1% |
??
- 4?? ??? – ??? ??: 2018-39(??)
- 3?? ??? – ??? ??: 2018-26(??)
- 2?? ??? – ??? ??: 2018-13(??)
- 1?? ??? – ??? ??: 2017-52(??)
| ?? ?? | 4??
(10?-12?) |
3??
(7?–9?) |
2??
(4?–6?) |
1??
(1?–3?) |
|---|---|---|---|---|
| ??? ???? (?? ??, ??) | 4% | 4% | 4% | 4% |
| ?? ???? | 3% | 3% | 3% | 3% |
| ???? (?? ? ???) | 4% | 4% | 4% | 4% |
| GATT (?? ????? $10,000? ???? ??) | 1.5% | 1.5% | 1.5% | 1.5% |
| ?? ?? ???? (LCU) | 6% | 6% | 6% | 6% |
| IRC 6603 ??? (?? ?? ???) | 1% | 1% | 1% | 1% |
??
- 4?? ??? – ??? ??: 2017-39(??)
- 3?? ??? – ??? ??: 2017-26(??)
- 2?? ??? – ??? ??: 2017-12(??)
- 1?? ??? – ??? ??: 2016-51(??)
??? ?? ??
??? ???? ??? ?? ??, ??? ? ??? ?? ??? ?????. ? ??? ????? ????? ???? ???? ??? ???? ?????. ?? ??? ???? ??? ??? ?? ?? ??? ????? ????. ??? ??? ??? ??????.
? ??? ???? ???? ??? ???? ?? ???? ??? ?? ?? ???? ?????. ???? ??? ?? ?? ?? ??? ??? ???? ??? ?? ????.
??? ?? ? ??
??? ?? ?? ???? ??? ?? ???? ? ????? ??? ???? ???? ?????. ??? ?? ??? ??? ?? ??? ?? ???? ???? ??? ??????.
? 1: ?? ???? ?? ??
| ?? ?? | ?? ?? | ?? |
|---|---|---|
| ?? | ?? ? ??? ???? ?? | ?? ?? ??? ??? 3% ??? |
| ?? ?? ???? | $100,000? ???? C-??? ?? ???? ?? | ?? ?? ??? ??? 5% ??? |
? 2: ?? ???? ?? ??
| ?? ?? | ?? ?? | ?? |
|---|---|---|
| ?? | ??? ???? ?? | ?? ?? ??? ??? 3% ??? |
| ?? | ?? ???? ?? | ?? ?? ??? ??? 2% ??? |
| ?? ?? ???? | $10,000? ???? ?? ???? ?? | ?? ?? ??? ??? 0.5% ??? |