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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-79, 12 §Ú§ð§ß§ñ 2023 §Ô.

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

§¬§ä§à §Þ§à§Ø§Ö§ä §á§à§Õ§Ñ§ä§î §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§ð

§¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §Ú§Þ§Ö§ä§î §á§â§Ñ§Ó§à §ß§Ñ §á§à§Õ§Ñ§é§å §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Ú, §Ö§ã§Ý§Ú §à§ß§Ú:

• §±§à§Ý§å§é§Ú§Ý§Ú §á§Ú§ã§î§Þ§à §à§ä IRS §ã §â§Ñ§Ù§ì§ñ§ã§ß§Ö§ß§Ú§Ö§Þ §ã§Ó§à§Ö§Ô§à §á§â§Ñ§Ó§Ñ §ß§Ñ §à§Ò§Ø§Ñ§Ý§à§Ó§Ñ§ß§Ú§Ö (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) §â§Ö§ê§Ö§ß§Ú§ñ IRS
• §¯§Ö §ã§à§Ô§Ý§Ñ§ã§ß§í §ã §â§Ö§ê§Ö§ß§Ú§Ö§Þ IRS
• §¯§Ö §á§à§Õ§á§Ú§ã§Ñ§Ý§Ú §á§â§Ú§ã§Ý§Ñ§ß§ß§å§ð §Ú§Þ §æ§à§â§Þ§å §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §ã IRS

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

§©§Ñ§á§â§à§ã §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Ú

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§¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ä§î §ã§Ö§Ò§ñ §ã§Ñ§Þ§Ú §Ú§Ý§Ú §á§â§Ú§Ò§Ö§Ô§ß§å§ä§î §Ü §å§ã§Ý§å§Ô§Ñ§Þ §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ §á§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ð §Ó §á§â§à§è§Ö§ã§ã§Ö §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ß§Ú§ñ §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§Ú. §¢§à§Ý§Ö§Ö §á§à§Õ§â§à§Ò§ß§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §à §ä§à§Þ, §Ü§ä§à §Þ§à§Ø§Ö§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§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §ã§à§Õ§Ö§â§Ø§Ú§ä§ã§ñ §Ó §±§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§Ú 947, ?§±§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à §á§Ö§â§Ö§Õ IRS §Ú §Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î?.

§±§â§à§è§Ö§Õ§å§â§í §Õ§Ý§ñ §à§ã§à§Ò§í§ç §ã§Ý§å§é§Ñ§Ö§Ó

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• §¯§Ö§Ó§Ú§ß§à§Ó§ß§í§Û §ã§å§á§â§å§Ô (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)
• §±§â§à§Ô§â§Ñ§Þ§Þ§í §á§à§ã§â§Ö§Õ§ß§Ú§é§Ö§ã§ä§Ó§Ñ (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)
• §°§ä§Ü§Ý§à§ß§Ö§ß§ß§í§Ö §Ü§à§Þ§á§â§à§Þ§Ú§ã§ã§ß§í§Ö §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§ñ (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)
• §¡§á§Ö§Ý§Ý§ñ§è§Ú§Ú §á§à §á§à§Ó§à§Õ§å §ê§ä§â§Ñ§æ§Ñ (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)
• §µ§ã§Ý§å§Ô§Ú §á§à §à§è§Ö§ß§Ü§Ö §á§â§à§Ú§Ù§Ó§Ö§Õ§Ö§ß§Ú§Û §Ú§ã§Ü§å§ã§ã§ä§Ó§Ñ (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)

§¥§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ:

• §¢§Ú§Ý§Ý§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 5: §±§â§Ñ§Ó§à §à§Ò§Ø§Ñ§Ý§à§Ó§Ñ§ä§î §â§Ö§ê§Ö§ß§Ú§Ö IRS §Ó §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à§Þ §ã§å§Õ§Ö

§±§à§Õ§á§Ú§ã§Ñ§ä§î§ã§ñ §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û)