obÌåÓý

§®§Ú§ã§ã§Ú§ñ

§³§à§Ó§Ö§â§ê§Ö§ß§ã§ä§Ó§à§Ó§Ñ§ß§Ú§Ö §Ó §Þ§Ñ§ã§ê§ä§Ñ§Ò§Ñ§ç §Ó§Ö§Õ§à§Þ§ã§ä§Ó§Ñ §Ó§ã§Ö§ç §Ü§Ñ§ß§Ñ§Ý§à§Ó §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ IRS §ã §ß§Ñ§ã§Ö§Ý§Ö§ß§Ú§Ö§Þ §ã §á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§Ö§Þ §á§à§Õ§ç§à§Õ§Ñ, §à§â§Ú§Ö§ß§ä§Ú§â§à§Ó§Ñ§ß§ß§à§Ô§à §ß§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ.

§±§Ö§â§ã§á§Ö§Ü§ä§Ú§Ó§í

§°§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö §Þ§Ñ§Ü§ã§Ú§Þ§Ñ§Ý§î§ß§à§Û §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§ã§ä§Ú §Ú §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 §Ó §Ú§ç §Ó§Ù§Ñ§Ú§Þ§à§Õ§Ö§Û§ã§ä§Ó§Ú§Ú §ã IRS.

§°§Ò§Ù§à§â

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

§¸§Ö§Ý§Ú

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

§£§í§Ò§à§â §Ú §Õ§à§ã§ä§å§á

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

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

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

§³§ä§â§Ñ§ä§Ö§Ô§Ú§é§Ö§ã§Ü§Ú§Ö §á§â§Ú§à§â§Ú§ä§Ö§ä§í

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

§²§å§Ü§à§Ó§à§Õ§ã§ä§Ó§à

• §¥§Ú§â§Ö§Ü§ä§à§â §à§ä§Õ§Ö§Ý§Ñ §á§à §â§Ñ§Ò§à§ä§Ö §ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú ¨C §¶§å§Þ§Ú §´§Ñ§Þ§Ñ§Ü§Ú
• §©§Ñ§Þ§Ö§ã§ä§Ú§ä§Ö§Ý§î §Õ§Ú§â§Ö§Ü§ä§à§â§Ñ §à§ä§Õ§Ö§Ý§Ñ §á§à §â§Ñ§Ò§à§ä§Ö §ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú ¨C §¬§à§â§ä§ß§Ú §¬§Ö§Û-§¥§Ö§Ü§Ü§Ö§â

§²§Ö§ã§å§â§ã§í §Ú §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä§í

§³§ä§â§Ñ§ä§Ö§Ô§Ú§é§Ö§ã§Ü§Ú§Û §à§á§Ö§â§Ñ§ä§Ú§Ó§ß§í§Û §á§Ý§Ñ§ß IRS §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §©§Ñ§Ü§à§ß§à§Þ §à §ã§à§Ü§â§Ñ§ë§Ö§ß§Ú§Ú §Ú§ß§æ§Ý§ñ§è§Ú§Ú | §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)

IRS §á§â§à§Õ§à§Ý§Ø§Ñ§Ö§ä §å§Ý§å§é§ê§Ñ§ä§î §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ö §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §ã§Ý§à§Ö§Ó §ß§Ñ§ã§Ö§Ý§Ö§ß§Ú§ñ

IRS §å§Ý§å§é§ê§Ñ§Ö§ä §â§Ñ§Ò§à§ä§å §ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)

§±§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§ñ 5136 ?§²§å§Ü§à§Ó§à§Õ§ã§ä§Ó§à §á§à §å§ã§Ý§å§Ô§Ñ§Þ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡? (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) PDF