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IR-2025-52, 17 §Ñ§á§â§Ö§Ý§ñ 2025

§£§¡§º§ª§¯§¤§´§°§¯ ¡ª §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §ß§Ñ§á§à§Þ§Ú§ß§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §é§ä§à §á§â§Ñ§Ó§Ú§Ý§î§ß§à§Ö §å§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó §ã§Ö§Û§é§Ñ§ã §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ü§Ý§ð§é§à§Þ §Ü §Ú§Ù§Ò§Ö§Ø§Ñ§ß§Ú§ð §ß§Ö§à§Ø§Ú§Õ§Ñ§ß§ß§à§ã§ä§Ö§Û §á§â§Ú §á§à§Õ§Ñ§é§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ó §ã§Ý§Ö§Õ§å§ð§ë§Ö§Þ §Ô§à§Õ§å. §£§ß§Ö§ã§Ö§ß§Ú§Ö §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§ç §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Û §Ó §ß§Ñ§é§Ñ§Ý§Ö §Ô§à§Õ§Ñ §à§Ù§ß§Ñ§é§Ñ§Ö§ä, §é§ä§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ß§Ö §á§â§Ú§Õ§Ö§ä§ã§ñ §Ó§ß§à§ã§Ú§ä§î §Ù§ß§Ñ§é§Ú§ä§Ö§Ý§î§ß§í§Ö §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§ñ §á§à§Ù§Ø§Ö §Ó §ï§ä§à§Þ §Ô§à§Õ§å, §é§ä§à§Ò§í §ß§Ñ§Ó§Ö§â§ã§ä§Ñ§ä§î §å§á§å§ë§Ö§ß§ß§à§Ö.

§³§â§Ö§Õ§ã§ä§Ó§à §à§è§Ö§ß§Ü§Ú §å§Õ§Ö§â§Ø§Ñ§ß§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ IRS - §ï§ä§à §Ò§Ö§ã§á§Ý§Ñ§ä§ß§í§Û §à§ß§Ý§Ñ§Û§ß-§Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä, §Ü§à§ä§à§â§í§Û §á§à§Þ§à§Ô§Ñ§Ö§ä §ß§Ñ§Ö§Þ§ß§í§Þ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ, §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§í§Þ §á§à§Õ§â§ñ§Õ§é§Ú§Ü§Ñ§Þ §Ú §á§Ö§ß§ã§Ú§à§ß§Ö§â§Ñ§Þ §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§ä§ã§ñ §Ý§Ú §ã §Ú§ç §Ù§Ñ§â§á§Ý§Ñ§ä §á§â§Ñ§Ó§Ú§Ý§î§ß§Ñ§ñ §ã§å§Þ§Þ§Ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ. §ª§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö §ï§ä§à§Ô§à §à§ß§Ý§Ñ§Û§ß-§Ú§ß§ã§ä§å§Þ§Ö§ß§ä§Ñ §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§à§ä§Ó§â§Ñ§ä§Ú§ä§î §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §à§ä §á§à§Ý§å§é§Ö§ß§Ú§ñ §ß§Ö§à§Ø§Ú§Õ§Ñ§ß§ß§à §Ò§à§Ý§î§ê§à§Ô§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§é§Ö§ä§Ñ §Ú§Ý§Ú §Ù§ß§Ñ§é§Ú§ä§Ö§Ý§î§ß§à§Ô§à §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §ß§Ñ§Ý§à§Ô§à§Ó §á§â§Ú §á§à§Õ§Ñ§é§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ó 2026 §Ô§à§Õ§å.

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

§ª§ã§á§à§Ý§î§Ù§å§ñ ?§³§â§Ö§Õ§ã§ä§Ó§à §à§è§Ö§ß§Ü§Ú §å§Õ§Ö§â§Ø§Ñ§ß§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ? §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Þ§à§Ô§å§ä §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î, §ä§â§Ö§Ò§å§Ö§ä§ã§ñ §Ý§Ú §Ú§Þ §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ú§ä§î §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ð §à§Ò§ß§à§Ó§Ý§Ö§ß§ß§å§ð §¶§à§â§Þ§å W-4 ?§³§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à §à§Ò §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ§ç §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ?, §Ú§Ý§Ú §ã§Ü§à§â§â§Ö§Ü§ä§Ú§â§à§Ó§Ñ§ä§î §ã§å§Þ§Þ§å, §Ü§à§ä§à§â§å§ð §à§ß§Ú §â§Ö§ê§Ú§Ý§Ú §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à §à§ä§é§Ú§ã§Ý§ñ§ä§î §ß§Ñ §å§á§Ý§Ñ§ä§å §ß§Ñ§Ý§à§Ô§à§Ó. §¬§à§â§â§Ö§Ü§ä§Ú§â§å§ñ §â§Ñ§Ù§Þ§Ö§â §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Ö §Ý§Ú§è§Ñ §Þ§à§Ô§å§ä:

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

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

§¥§Ý§ñ §Ý§Ú§è, §Ü§à§ä§à§â§í§Ö §ß§Ö§Õ§Ñ§Ó§ß§à §Ù§Ñ§á§à§Ý§ß§Ú§Ý§Ú §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ù§Ñ 2024 §Ô§à§Õ, IRS §â§Ö§Ü§à§Þ§Ö§ß§Õ§å§Ö§ä §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î ?§³§â§Ö§Õ§ã§ä§Ó§à §à§è§Ö§ß§Ü§Ú §å§Õ§Ö§â§Ø§Ñ§ß§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ?, §Ü§à§ä§à§â§à§Ö §å§é§Ú§ä§í§Ó§Ñ§Ö§ä §Ó§ã§Ö §Ú§ã§ä§à§é§ß§Ú§Ü§Ú §Õ§à§ç§à§Õ§Ñ, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü §Ù§Ñ§â§Ñ§Ò§à§ä§ß§Ñ§ñ §á§Ý§Ñ§ä§Ñ §ß§Ñ §å§ã§Ý§à§Ó§Ú§ñ§ç §á§à§Ý§ß§à§Û §Ù§Ñ§ß§ñ§ä§à§ã§ä§Ú, §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ §Ú §Ó§ã§Ö §á§à§Ý§å§é§Ö§ß§ß§í§Ö §Õ§à§ç§à§Õ§í §à§ä §å§ã§Ý§å§Ô §Ú§Ý§Ú §á§â§à§Õ§Ñ§Ø§Ú §ä§à§Ó§Ñ§â§à§Ó, §Ü§à§ä§à§â§í§Ö §à§Ò§í§é§ß§à §å§Ü§Ñ§Ù§í§Ó§Ñ§ð§ä§ã§ñ §Ó §¶§à§â§Þ§Ö 1099-K.

§¯§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§í

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• §£§ã§Ö §ã§Ó§Ö§Õ§Ö§ß§Ú§ñ §à §Õ§à§ç§à§Õ§Ñ§ç, §Ó§Ü§Ý§ð§é§Ñ§ñ §ã§Ó§Ö§Õ§Ö§ß§Ú§ñ §à §Õ§à§ç§à§Õ§Ñ§ç §ã§å§á§â§å§Ô§Ñ (§Ô§Ú), §á§à§Õ§Ñ§ð§ë§Ú§ç §ã§à§Ó§Þ§Ö§ã§ä§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð;
• §¥§Ñ§ß§ß§í§Ö §Ú§Ù §Õ§â§å§Ô§Ú§ç §Ú§ã§ä§à§é§ß§Ú§Ü§à§Ó §Õ§à§ç§à§Õ§Ñ;
• §±§à§ã§Ý§Ö§Õ§ß§ð§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð;

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