╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡

╨б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨Ч╨╜╨░╤З╨╡╨╜╨╕╨╡

╨б╨║╨╕╨┤╨║╨░ тАФ ╤Н╤В╨╛ ╨╛╤Д╨╕╤Ж╨╕╨░╨╗╤М╨╜╤Л╨╣ ╨╖╨░╨┐╤А╨╛╤Б ╨╜╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╤Б╨║╨╕╨┤╨║╨╕ ╨╕ ╤Б╨║╨╕╨┤╨║╨╕. ╨д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨╗╨╕╤Ж╨░, ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╕ ╨┤╤А╤Г╨│╨╕╨╡ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╕ ╨╝╨╛╨│╤Г╤В ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М ╤Н╤В╨╛ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╡ ╨┤╨╗╤П ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤П ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П. ╨Ъ╨╛╨│╨┤╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╕╨╗╨╕ ╤Д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╛╨╡ ╨╗╨╕╤Ж╨╛ ╤Б╤В╨░╨╗╨║╨╕╨▓╨░╨╡╤В╤Б╤П ╤Б ╨╜╨╡╤А╨╡╨░╨╗╨╕╤Б╤В╨╕╤З╨╜╤Л╨╝ ╨╕╨╗╨╕ ╤З╤А╨╡╨╖╨╝╨╡╤А╨╜╤Л╨╝ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╨╡╨╝, ╨╛╨╜╨╕ ╨╛╨▒╤А╨░╤Й╨░╤О╤В╤Б╤П ╨╖╨░ ╨╗╤М╨│╨╛╤В╨╛╨╣. ╨Ч╨░╨┐╤А╨╛╤Б ╨╜╨░╨┐╤А╨░╨▓╨╗╤П╨╡╤В╤Б╤П ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╣ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨╛╤А╨│╨░╨╜.

╨Т ╨б╨и╨Р ╤Б╨▒╨╛╤А ╨┤╨╛╤Е╨╛╨┤╨╛╨▓, ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╡ ╨╖╨░╨║╨╛╨╜╨╛╨┤╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╛, ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л ╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л ╤А╨╡╨│╤Г╨╗╨╕╤А╤Г╤О╤В╤Б╤П IRS. ╨Ю╨┤╨╜╨░╨║╨╛ IRS ╨┤╨╡╨╗╨░╨╡╤В ╨╕╤Б╨║╨╗╤О╤З╨╡╨╜╨╕╨╡, ╨║╨╛╨│╨┤╨░ ╤Н╤В╨╛ ╨╛╨┐╤А╨░╨▓╨┤╨░╨╜╨╛; ╤Б╨┐╨╛╤Б╨╛╨▒╤Б╤В╨▓╨╛╨▓╨░╤В╤М ╤А╨░╤Б╤И╨╕╤А╨╡╨╜╨╕╤О ╤Н╨║╨╛╨╜╨╛╨╝╨╕╤З╨╡╤Б╨║╨╛╨╣ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨▓ ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╨╛╨╣ ╨╛╨▒╨╗╨░╤Б╤В╨╕. ╨Ю╨▒╤Л╤З╨╜╨╛ ╨┐╤А╨╕╨║╨░╨╖╤Л ╨╛ ╨▓╨╛╨╖╨▓╤А╨░╤В╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨┐╤А╨╡╨║╤А╨░╤Й╨░╤О╤В╤Б╤П ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨╛╤А╨╛╤В╨║╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░ ╨▓╤А╨╡╨╝╨╡╨╜╨╕. ╨Я╨╛╤Б╨╗╨╡ ╤Н╤В╨╛╨│╨╛ ╤О╤А╨╕╨┤╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨╗╨╕╤Ж╨░ ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╨╗╨░╤В╨╕╤В╤М ╨╛╨▒╤Л╤З╨╜╤Л╨╡ ╤Г╤А╨╛╨▓╨╜╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П.

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

• ╨Ч╨╜╨░╤З╨╡╨╜╨╕╨╡ ╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╤П
  • ╨Ъ╨░╨║ ╤А╨░╨▒╨╛╤В╨░╨╡╤В ╨┐╤А╨╛╤Ж╨╡╤Б╤Б ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤П ╨▓╤Л╨▒╤А╨╛╤Б╨╛╨▓?
  • ╨Я╤А╨╕╨╝╨╡╤А
  • ╨Ю╨▒╤А╨░╨╖╨╡╤Ж ╨┐╨╕╤Б╤М╨╝╨░ IRS ╨╛╨▒ ╤Г╨╝╨╡╨╜╤М╤И╨╡╨╜╨╕╨╕ ╤И╤В╤А╨░╤Д╨░
  • ╨з╨░╤Б╤В╨╛ ╨╖╨░╨┤╨░╨▓╨░╨╡╨╝╤Л╨╡ ╨▓╨╛╨┐╤А╨╛╤Б╤Л (FAQ)
  • ╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

╨Ъ╨╗╤О╤З╨╡╨▓╤Л╨╡ ╨▓╤Л╨▓╨╛╨┤╤Л

• ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╤Б╨╜╨╕╨╢╨░╨╡╤В ╤Г╤А╨╛╨▓╨╡╨╜╤М ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П, ╨║╨╛╨│╨┤╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╕╨╗╨╕ ╤Д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╛╨╡ ╨╗╨╕╤Ж╨╛ ╨╕╨╝╨╡╨╡╤В ╨┐╤А╨░╨▓╨╛ ╨┤╨╛╨▒╨╕╨▓╨░╤В╤М╤Б╤П ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨╗╤М╨│╨╛╤В. ╨б╤Г╤Й╨╡╤Б╤В╨▓╤Г╤О╤В ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╡ ╨▓╨╕╨┤╤Л ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨╗╤М╨│╨╛╤В тАУ ╨░╤А╨╡╨╜╨┤╨╜╨░╤П ╨┐╨╗╨░╤В╨░, ╤Б╤В╤А╨╛╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╨╕ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╤Б╤В╤М. ╨╜╨░╨╗╨╛╨│.
• ╨б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨░╤А╨╡╨╜╨┤╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л тАФ ╤Н╤В╨╛ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╡, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╨┐╨╛╨╖╨▓╨╛╨╗╤П╨╡╤В ╨░╤А╨╡╨╜╨┤╨░╤В╨╛╤А╨░╨╝ ╨╖╨░╨╜╨╕╨╝╨░╤В╤М ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨▒╨╡╨╖ ╤Г╨┐╨╗╨░╤В╤Л ╨░╤А╨╡╨╜╨┤╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨╛╤А╨╛╤В╨║╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░ ╨▓╤А╨╡╨╝╨╡╨╜╨╕. ╨Ю╨▒╤Л╤З╨╜╨╛ ╨▒╨╡╤Б╨┐╨╗╨░╤В╨╜╨╛╨╡ ╨┐╤А╨╛╨╢╨╕╨▓╨░╨╜╨╕╨╡ ╨┐╤А╨╛╨┤╨╗╨╡╨▓╨░╨╡╤В╤Б╤П ╤В╨╛╨╗╤М╨║╨╛ ╨╜╨░ ╨┐╨╡╤А╨▓╤Л╨╡ ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╛ ╨╝╨╡╤Б╤П╤Ж╨╡╨▓. ╨Т ╤Н╤В╨╕ ╨╝╨╡╤Б╤П╤Ж╤Л ╨╢╨╕╨╗╨╡╤Ж ╤В╤А╨░╤В╨╕╤В ╨╜╨░ ╤А╨╡╨╝╨╛╨╜╤В.
• ╨б╨║╨╕╨┤╨║╨░ ╨╜╨░ ╤Б╤В╤А╨╛╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨╖╨░╤Й╨╕╤В╤Л ╨╛╤В ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨╛╨▒ ╨╛╨┐╨╗╨░╤В╨╡, ╨║╨╛╨│╨┤╨░ ╨▓ ╤Б╤В╤А╨╛╨╕╤В╨╡╨╗╤М╨╜╨╛╨╝ ╨┐╤А╨╛╨╡╨║╤В╨╡ ╨╡╤Б╤В╤М ╨┤╨╡╤Д╨╡╨║╤В╤Л. ╨Ъ╨╛╨│╨┤╨░ ╨┤╨╡╤Д╨╡╨║╤В╤Л ╨┤╨╛╨║╨░╨╖╨░╨╜╤Л, ╨┐╤А╨╡╤В╨╡╨╜╨╖╨╕╤П ╨║╨╛╤А╤А╨╡╨║╤В╨╕╤А╤Г╨╡╤В╤Б╤П ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╨╛╨╣ ╤А╨░╨▒╨╛╤В╤Л, ╨▓╤Л╨╖╨▓╨░╨╜╨╜╨╛╨╣ ╨┤╨╡╤Д╨╡╨║╤В╨╛╨╝.

╨Ъ╨░╨║ ╤А╨░╨▒╨╛╤В╨░╨╡╤В ╨┐╤А╨╛╤Ж╨╡╤Б╤Б ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤П ╨▓╤Л╨▒╤А╨╛╤Б╨╛╨▓?

╨б╨║╨╕╨┤╨║╨░ тАФ ╤Н╤В╨╛ ╨┐╤А╨╛╤Б╤М╨▒╨░ ╤Б╨╜╨╕╨╖╨╕╤В╤М ╨╜╨░╨╗╨╛╨│╨╕ ╨┐╨╛ ╤А╨░╨╖╤Г╨╝╨╜╤Л╨╝ ╨┐╤А╨╕╤З╨╕╨╜╨░╨╝. ╨Ы╤О╨▒╨░╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╕╨╗╨╕ ╤Д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╛╨╡ ╨╗╨╕╤Ж╨╛ ╨╝╨╛╨╢╨╡╤В ╨┐╨╛╨┤╨░╤В╤М ╤Н╤В╨╛╤В ╨╖╨░╨┐╤А╨╛╤Б, ╨╡╤Б╨╗╨╕ ╨╛╨╜╨╕ ╤Б╨╛╨│╨╗╨░╤Б╨╜╤Л ╤Б ╤В╨╡╨╝, ╤З╤В╨╛ ╨▓╨▓╨╡╨┤╨╡╨╜╨╜╨╛╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╨╡ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨╜╨╡╨┐╤А╨░╨▓╨╕╨╗╤М╨╜╤Л╨╝ ╨╕╨╗╨╕ ╤З╤А╨╡╨╖╨╝╨╡╤А╨╜╤Л╨╝. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╤Д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╛╨╡ ╨╕╨╗╨╕ ╤О╤А╨╕╨┤╨╕╤З╨╡╤Б╨║╨╛╨╡ ╨╗╨╕╤Ж╨╛ ╨┤╨╛╨╗╨╢╨╜╨╛ ╨┐╨╛╨┤╨░╤В╤М ╨╛╤Д╨╕╤Ж╨╕╨░╨╗╤М╨╜╨╛╨╡ ╤Г╨▓╨╡╨┤╨╛╨╝╨╗╨╡╨╜╨╕╨╡ ╨╛ ╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╨╕ ╨▓╤Л╨▒╤А╨╛╤Б╨╛╨▓. ╨Ю╤Д╨╕╤Ж╨╕╨░╨╗╤М╨╜╨╛╨╡ ╤Г╨▓╨╡╨┤╨╛╨╝╨╗╨╡╨╜╨╕╨╡ ╨╕╨╜╤Д╨╛╤А╨╝╨╕╤А╤Г╨╡╤В IRS ╨╛ ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╨╛╨╣ ╨┐╤А╨╕╤З╨╕╨╜╨╡ ╨╖╨░╨┐╤А╨╛╤Б╨░ ╨╜╨░ ╨╕╤Б╨┐╤А╨░╨▓╨╗╨╡╨╜╨╕╨╡.

╨Ч╨╜╨░╤З╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨╗╤М╨│╨╛╤В ╤А╨░╨╖╤К╤П╤Б╨╜╤П╨╡╤В ╤Д╨╛╤А╨╝╨░╨╗╤М╨╜╤Г╤О ╨┐╤А╨╛╤Ж╨╡╨┤╤Г╤А╤Г ╨╖╨░╨┐╤А╨╛╤Б╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨╗╤М╨│╨╛╤В. ╨б╨║╨╕╨┤╨║╨╕ ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╤П╤О╤В╤Б╤П, ╨║╨╛╨│╨┤╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨░╤П ╨╜╨░╨│╤А╤Г╨╖╨║╨░ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤З╤А╨╡╨╖╨╝╨╡╤А╨╜╨╛╨╣ тАФ ╨║╨╛╨│╨┤╨░ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║ ╨╜╨╡ ╨╝╨╛╨╢╨╡╤В ╨┐╨╛╨│╨░╤Б╨╕╤В╤М ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░.

╨Т╨░╨╢╨╜╨╛ ╨╛╤В╨╝╨╡╤В╨╕╤В╤М, ╤З╤В╨╛ ╨┐╤А╨╕╨║╨░╨╖╤Л ╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨╗╤М╨│╨╛╤В╨░╤Е ╨┐╤А╨╕╨╝╨╡╨╜╤П╤О╤В╤Б╤П ╤В╨╛╨╗╤М╨║╨╛ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨╛╤А╨╛╤В╨║╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░ ╨▓╤А╨╡╨╝╨╡╨╜╨╕. ╨Ъ╨░╨║ ╤В╨╛╨╗╤М╨║╨╛ ╨┐╨╛╤А╤П╨┤╨╛╨║ ╨┐╤А╨╡╨║╤А╨░╤Й╨░╨╡╤В╤Б╤П, ╤Г╤А╨╛╨▓╨╜╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨▓╨╛╨╖╨▓╤А╨░╤Й╨░╤О╤В╤Б╤П ╨║ ╨╜╨╛╤А╨╝╨╡. ╨б╤Г╤Й╨╡╤Б╤В╨▓╤Г╤О╤В ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л тАФ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П, ╨╛╤В╨╝╨╡╨╜╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│╨░, ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡, ╤Б╨║╨╕╨┤╨║╨╕ ╨╕ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╤И╤В╤А╨░╤Д╨╛╨▓.

╨г╤Б╨╗╤Г╨│╨╕ ╨┐╨╛ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤О ╨╜╨░╨╗╨╛╨│╨╛╨▓, ╤Б╤В╤А╨░╤В╨╡╨│╨╕╨╕ ╤Н╨║╨╛╨╜╨╛╨╝╨╕╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨┤╨╗╤П ╤Д╨╕╤А╨╝ ╨╕ ╨╛╤В╨┤╨╡╨╗╤М╨╜╤Л╨╡ ╨╝╨╡╤В╨╛╨┤╤Л ╤Н╨║╨╛╨╜╨╛╨╝╨╕╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨╜╨░╤Е╨╛╨┤╤П╤В╤Б╤П ╨┐╨╛╨┤ ╨║╨╛╨╜╤В╤А╨╛╨╗╨╡╨╝ ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨░. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╤А╨╡╨│╤Г╨╗╨╕╤А╤Г╨╡╤В ╤Н╨║╨╛╨╜╨╛╨╝╨╕╤З╨╡╤Б╨║╤Г╤О ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╤М, ╤З╤В╨╛╨▒╤Л ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╕╤В╤М ╨╗╨╡╨│╨║╤Г╤О ╤Г╨┐╨╗╨░╤В╤Г ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨╕ ╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨╗╤М╨│╨╛╤В. ╨Э╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┐╤А╨╕╨╝╨╡╤А╤Л ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╡╨╜╨╜╤Л╤Е ╨╕╨╜╨╕╤Ж╨╕╨░╤В╨╕╨▓ ╨▓╨║╨╗╤О╤З╨░╤О╤В ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕ ╨▓ ╨║╨░╨┐╨╕╤В╨░╨╗╤М╨╜╨╛╨╡ ╨╛╨▒╨╛╤А╤Г╨┤╨╛╨▓╨░╨╜╨╕╨╡, ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л ╨╕ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╨╡ ╨╛╤В ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛.

╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨▓╤Л╤З╨╡╤В ╨▒╨╛╨╗╨╡╨╡ ╤А╨░╤Б╨┐╤А╨╛╤Б╤В╤А╨░╨╜╨╡╨╜ ╨┤╨╗╤П ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛. ╨Э╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╤А╨╡╨│╨╕╨╛╨╜╤Л ╨╕ ╨│╨╛╤А╨╛╨┤╨░ ╨╕╨╝╨╡╤О╤В ╨╛╤В╨┤╨╡╨╗╤М╨╜╤Л╨╡ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╤Л ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤П ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨┤╨╗╤П ╤Б╨▓╨╛╨╕╤Е ╨│╤А╨░╨╢╨┤╨░╨╜ тАФ ╤Б╨┐╨╡╤Ж╨╕╨░╨╗╤М╨╜╤Л╨╣ ╨┐╨╛╤А╤П╨┤╨╛╨║ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨╗╤М╨│╨╛╤В, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╤Б╨╜╨╕╨╢╨░╨╡╤В ╨╜╨░╨╗╨╛╨│╨╕ ╨╜╨░ ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨╜╨░ ╨┤╨╡╤Б╤П╤В╨╕╨╗╨╡╤В╨╕╤П (╨▓ ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╤Е ╤Б╨╗╤Г╤З╨░╤П╤Е). ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨▓╨░╤А╤М╨╕╤А╤Г╨╡╤В╤Б╤П ╨╛╤В ╨╛╨┤╨╜╨╛╨│╨╛ ╨│╨╛╤А╨╛╨┤╨░ ╨║ ╨┤╤А╤Г╨│╨╛╨╝╤Г. ╨в╨╡╨╝ ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╨╡╨╜╨╜╨╛ ╨▓╨╗╨╕╤П╨╡╤В ╨╜╨░ ╨╝╨╡╤Б╤В╨╜╨╛╨╡ ╤Б╨╛╨╛╨▒╤Й╨╡╤Б╤В╨▓╨╛ тАФ ╨╛╨╜╨╛ ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨▓╨░╨╡╤В ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕ ╨▓ ╨╕╨╜╤Д╤А╨░╤Б╤В╤А╤Г╨║╤В╤Г╤А╤Г, ╤Н╨║╨╛╨╜╨╛╨╝╨╕╤З╨╡╤Б╨║╤Г╤О ╨░╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╤М ╨╕ ╨▓╨╛╨╖╨╝╨╛╨╢╨╜╨╛╤Б╤В╨╕ ╤В╤А╤Г╨┤╨╛╤Г╤Б╤В╤А╨╛╨╣╤Б╤В╨▓╨░.

╨Я╤А╨╕╨╝╨╡╤А

╨Ф╨░╨▓╨░╨╣╤В╨╡ ╤А╨░╤Б╤Б╨╝╨╛╤В╤А╨╕╨╝ ╨┐╤А╨╕╨╝╨╡╤А ╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╤П ╨▓╤Л╨▒╤А╨╛╤Б╨╛╨▓, ╤З╤В╨╛╨▒╤Л ╨┐╨╛╨╜╤П╤В╤М ╨╡╨│╨╛ ╨┐╤А╨░╨║╤В╨╕╤З╨╡╤Б╨║╨╛╨╡ ╨┐╤А╨╕╨╝╨╡╨╜╨╡╨╜╨╕╨╡.

╨е╨╗╨╛╤П ╤Г╨┐╤А╨░╨▓╨╗╤П╨╡╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨┐╨╛ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╤Г ╨░╨║╨║╤Г╨╝╤Г╨╗╤П╤В╨╛╤А╨╛╨▓; ╨╛╨╜╨░ ╤В╨░╨║╨╢╨╡ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤Д╨╕╨╗╨░╨╜╤В╤А╨╛╨┐╨╛╨╝. ╨Ю╨╜╨░ ╤Б╤З╨╕╤В╨░╨╡╤В ╤Б╨▓╨╛╨╕╨╝ ╨┤╨╛╨╗╨│╨╛╨╝ ╨┐╤А╨╛╤В╤П╨╜╤Г╤В╤М ╤А╤Г╨║╤Г ╨┐╨╛╨╝╨╛╤Й╨╕, ╨║╨╛╨│╨┤╨░ ╨╝╨╛╨╢╨╡╤В. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨╛╨╜╨░ ╨┐╨╛╤Б╤В╨╛╤П╨╜╨╜╨╛ ╤Г╤З╨░╤Б╤В╨▓╤Г╨╡╤В ╨▓ ╨╛╨▒╤Й╨╡╤Б╤В╨▓╨╡╨╜╨╜╤Л╤Е ╤А╨░╨▒╨╛╤В╨░╤Е. ╨Ю╨╜╨░ ╨░╨║╤В╨╕╨▓╨╜╨╛ ╤Б╨╛╨▒╨╕╤А╨░╨╡╤В ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ ╨┤╨╗╤П ╨╝╨╡╤Б╤В╨╜╨╛╨╣ ╨╕╨╜╤Д╤А╨░╤Б╤В╤А╤Г╨║╤В╤Г╤А╤Л.

╨Ъ╨╛╨│╨┤╨░ ╨е╨╗╨╛╤П ╨╛╨▒╤К╤П╨▓╨╗╤П╨╡╤В ╨╛ ╨╜╨╛╨▓╨╛╨╝ ╨▒╨╕╨╖╨╜╨╡╤Б-╨┐╤А╨╛╨╡╨║╤В╨╡, ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╤В ╨╡╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤В╤А╨╡╤Е╨╗╨╡╤В╨╜╤О╤О ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Г╤О ╤Б╨║╨╕╨┤╨║╤Г. ╨Ф╨╛ ╨┐╨╛╨║╤Г╨┐╨║╨╕ ╨╜╨░ ╤Б╤Г╨╝╨╝╤Г 900 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨е╨╗╨╛╨╕ ╨╜╨╡ ╨┤╨╛╨╗╨╢╨╜╨░ ╨┐╨╗╨░╤В╨╕╤В╤М ╨╜╨░╨╗╨╛╨│.

╨Ю╨┤╨╜╨░╨║╨╛ ╨╡╤Б╤В╤М ╨╛╨┤╨╜╨╛ ╨┐╤А╨╡╨┤╨╛╤Б╤В╨╡╤А╨╡╨╢╨╡╨╜╨╕╨╡: ╤Н╤В╨╛ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨┐╤А╨╕╨╝╨╡╨╜╨╕╨╝╨╛ ╨┤╨╛ ╤В╨╡╤Е ╨┐╨╛╤А, ╨┐╨╛╨║╨░ Chloe ╤В╤А╨░╤В╨╕╤В ╨┤╨╡╨╜╤М╨│╨╕ ╨╜╨░ ╨╛╨▒╨╛╤А╤Г╨┤╨╛╨▓╨░╨╜╨╕╨╡ ╨╕ ╨╖╨╡╨╝╨╗╤О, ╨║╤Г╨┐╨╗╨╡╨╜╨╜╤Л╨╡ ╨┤╨╗╤П ╨░╨▓╤В╨╛╨╝╨░╤В╨╕╨╖╨░╤Ж╨╕╨╕ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨░ ╨░╨║╨║╤Г╨╝╤Г╨╗╤П╤В╨╛╤А╨╛╨▓. ╨Х╤Б╨╗╨╕ ╨е╨╗╨╛╤П ╨┐╨╛╤В╤А╨░╤В╨╕╤В ╨┤╨╡╨╜╤М╨│╨╕ ╨╜╨░ ╨┤╤А╤Г╨│╨╕╨╡ ╨║╨╛╨╝╨┐╨╛╨╜╨╡╨╜╤В╤Л, ╨╡╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨▒╤Г╨┤╨╡╤В ╨╛╨▒╨╗╨░╨│╨░╤В╤М╤Б╤П ╨╜╨░╨╗╨╛╨│╨╛╨╝. ╨Т ╨┐╤А╨╕╨║╨░╨╖╨╡ ╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╤Б╨║╨╕╨┤╨║╨░╤Е ╤В╨░╨║╨╢╨╡ ╤Г╨┐╨╛╨╝╨╕╨╜╨░╨╡╤В╤Б╤П, ╤З╤В╨╛ ╨е╨╗╨╛╤П ╨╛╨▒╤П╨╖╨░╨╜╨░ ╨┐╨╗╨░╤В╨╕╤В╤М ╨╜╨░╨╗╨╛╨│╨╕ ╤В╨╛╨╗╤М╨║╨╛ ╤З╨╡╤А╨╡╨╖ ╤В╤А╨╕ ╨│╨╛╨┤╨░.

╨Т ╨║╨╛╨╜╤Ж╨╡ ╨║╨╛╨╜╤Ж╨╛╨▓, ╨╖╨░╨▓╨╛╨┤ Chloe ╤Б╨╛╨╖╨┤╨░╨╗ ╨╝╨╜╨╛╨│╨╛ ╤А╨░╨▒╨╛╤З╨╕╤Е ╨╝╨╡╤Б╤В ╨┤╨╗╤П ╨╝╨╡╤Б╤В╨╜╤Л╤Е ╤А╨░╨▒╨╛╤З╨╕╤Е ╨╕ ╤А╨░╨▒╨╛╤В╨░╨╗ ╤Б ╨╝╨╕╨╜╨╕╨╝╨░╨╗╤М╨╜╤Л╨╝ ╤Г╤А╨╛╨▓╨╜╨╡╨╝ ╨╖╨░╨│╤А╤П╨╖╨╜╨╡╨╜╨╕╤П.

╨а╨╡╨│╨╕╨╛╨╜ ╨▓╤Л╨╕╨│╤А╨░╨╗ ╨╛╤В ╨╖╨░╨▓╨╛╨┤╨░-╨╕╨╖╨│╨╛╤В╨╛╨▓╨╕╤В╨╡╨╗╤П, ╨╕ ╨▓ ╨╛╤В╨▓╨╡╤В ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╨┐╤А╨╛╨┤╨╗╨╕╨╗╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л ╨┤╨╛ ╨┤╨╡╨▓╤П╤В╨╕ ╨╗╨╡╤В.

╨Я╨╛╨║╨░ ╨е╨╗╨╛╤П ╨▒╤Л╨╗╨░ ╨╖╨░╨╜╤П╤В╨░ ╤Б╨▓╨╛╨╕╨╝ ╨┐╤А╨╛╨╡╨║╤В╨╛╨╝, ╨╛╨╜╨░ ╨┐╨╛╨┤╤Л╤Б╨║╨╕╨▓╨░╨╗╨░ ╨╜╨╡╨▒╨╛╨╗╤М╤И╨╛╨╣ ╨┤╨╛╨╝ ╤А╤П╨┤╨╛╨╝ ╤Б ╨╖╨░╨▓╨╛╨┤╨╛╨╝-╨╕╨╖╨│╨╛╤В╨╛╨▓╨╕╤В╨╡╨╗╨╡╨╝. ╨е╨╗╨╛╤П ╤Б╨╜╨╕╨╝╨░╨╡╤В ╨┤╨╛╨╝ ╨╕ ╤В╤А╨░╤В╨╕╤В╤Б╤П ╨╜╨░ ╤А╨╡╨╝╨╛╨╜╤В. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨е╨╗╨╛╤П ╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨╗╤М╨│╨╛╤В╨╛╨╣ ╨┐╨╛ ╨░╤А╨╡╨╜╨┤╨╡ тАФ ╨╛╨╜╨░ ╨╢╨╕╨╗╨░ ╨▒╨╡╨╖ ╨░╤А╨╡╨╜╨┤╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨┤╨╡╨▓╤П╤В╨╕ ╨╝╨╡╤Б╤П╤Ж╨╡╨▓. ╨н╤В╨╛ ╨▒╤Л╨╗╨╛ ╤Б╨╛╨│╨╗╨░╤И╨╡╨╜╨╕╨╡ ╨╝╨╡╨╢╨┤╤Г ╨е╨╗╨╛╨╡╨╣ ╨╕ ╨┤╨╛╨╝╨╛╨▓╨╗╨░╨┤╨╡╨╗╤М╤Ж╨╡╨╝. ╨Ю╨▒╤Л╤З╨╜╨╛ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╤А╨╡╨╝╨╛╨╜╤В ╨┤╨╛╨╗╨╢╨╜╤Л ╨╛╨┐╨╗╨░╤З╨╕╨▓╨░╤В╤М ╨░╤А╨╡╨╜╨┤╨╛╨┤╨░╤В╨╡╨╗╨╕, ╨╜╨╛ ╨╖╨┤╨╡╤Б╤М ╨╖╨░ ╤Н╤В╨╛ ╨┐╨╗╨░╤В╨╕╤В ╨е╨╗╨╛╤П.

╨Я╨╛╨╖╨╢╨╡ ╨е╨╗╨╛╤П ╨┐╨╛╨║╤Г╨┐╨░╨╡╤В ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨╕ ╨┐╨╛╨┤╨░╨╡╤В ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╤Б╨║╨╕╨┤╨║╤Г ╨╜╨░╨╗╨╛╨│╨░ ╨╜╨░ ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨╛╤В IRS (╨╜╨░ ╨╛╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╜╤Л╨╣ ╤Б╤А╨╛╨║). IRS ╨┐╤А╨╕╨╜╨╕╨╝╨░╨╡╤В ╨╖╨░╨┐╤А╨╛╤Б╤Л ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╤Г╤Б╨╗╨╛╨▓╨╕╨╣ ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╨╛╨╣ ╨╛╨▒╨╗╨░╤Б╤В╨╕, ╤А╨╡╨│╨╕╨╛╨╜╨░ ╨╕ ╨┤╨╡╨╝╨╛╨│╤А╨░╤Д╨╕╤З╨╡╤Б╨║╨╕╤Е ╨┤╨░╨╜╨╜╤Л╤Е. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨▓╤Б╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╡ ╨е╨╗╨╛╨╡╨╣, ╤П╨▓╨╗╤П╤О╤В╤Б╤П ╨▓╤А╨╡╨╝╨╡╨╜╨╜╤Л╨╝╨╕. ╨Ъ╨░╨║ ╤В╨╛╨╗╤М╨║╨╛ ╨┐╨╛╤Б╨╗╨░╨▒╨╗╨╡╨╜╨╕╤П ╨╖╨░╨║╨╛╨╜╤З╨░╤В╤Б╤П, ╨╡╨╣, ╨║╨░╨║ ╨╕ ╨▓╤Б╨╡╨╝ ╨╛╤Б╤В╨░╨╗╤М╨╜╤Л╨╝, ╨┐╤А╨╕╨┤╨╡╤В╤Б╤П ╨╖╨░╨┐╨╗╨░╤В╨╕╤В╤М ╨▓╤Б╤О ╤Б╤Г╨╝╨╝╤Г ╨╜╨░╨╗╨╛╨│╨░.

╨Ю╨▒╤А╨░╨╖╨╡╤Ж ╨┐╨╕╤Б╤М╨╝╨░ IRS ╨╛╨▒ ╤Г╨╝╨╡╨╜╤М╤И╨╡╨╜╨╕╨╕ ╤И╤В╤А╨░╤Д╨░

╨Ф╨░╨╢╨╡ ╨║╨╛╨│╨┤╨░ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║ ╨┐╨╛╨┤╨░╨╡╤В ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨╕ ╨┐╤А╨╕╨║╨╗╨░╨┤╤Л╨▓╨░╨╡╤В ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╡ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╤Л ╨╕ ╨┐╤А╨╕╤З╨╕╨╜╤Л, IRS (╨╕╨╗╨╕ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╣ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨╛╤А╨│╨░╨╜) ╨╛╤В╨║╨╗╨╛╨╜╤П╨╡╤В ╨╖╨░╨┐╤А╨╛╤Б. ╨Я╨╛╤Н╤В╨╛╨╝╤Г ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨░╨╝ ╨╜╨░╤Б╤В╨╛╤П╤В╨╡╨╗╤М╨╜╨╛ ╤А╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╤В╤Б╤П ╨╜╨░╨╜╤П╤В╤М ╨╛╨┐╤Л╤В╨╜╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨│╨╛ ╨║╨╛╨╜╤Б╤Г╨╗╤М╤В╨░╨╜╤В╨░. ╨Ю╨╜╨╕ ╨╖╨╜╨░╤О╤В ╨▓╤Б╨╡ ╤В╨╛╨╜╨║╨╛╤Б╤В╨╕ ╨┐╤А╨╛╤Ж╨╡╤Б╤Б╨░ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤П ╨╜╨░╨╗╨╛╨│╨╛╨▓.

╨в╨╡╤Е╨╜╨╕╤З╨╡╤Б╨║╨╕ ╨╗╤О╨▒╨╛╨╣ ╨╝╨╛╨╢╨╡╤В ╨┐╨╛╨┤╨░╤В╤М ╨╖╨░╤П╨▓╨╗╨╡╨╜╨╕╨╡ ╨╜╨░ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨░ ╨▓ IRS. ╨в╨╡╨╝ ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡, ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╖╨░╨┐╨╛╨╗╨╜╨╕╤В╤М ╨┐╨╕╤Б╤М╨╝╨╛ ╤Б ╨╖╨░╨┐╤А╨╛╤Б╨╛╨╝ ╨╜╨░ ╤Г╨╝╨╡╨╜╤М╤И╨╡╨╜╨╕╨╡ ╤И╤В╤А╨░╤Д╨░ IRS. ╨Я╨╕╤Б╤М╨╝╨╛ ╨┤╨╛╨╗╨╢╨╜╨╛ ╨▒╤Л╤В╤М ╨╕╤Б╤З╨╡╤А╨┐╤Л╨▓╨░╤О╤Й╨╕╨╝ тАФ ╨▓ ╨╜╨╡╨╝ ╨┤╨╛╨╗╨╢╨╜╨╛ ╨▒╤Л╤В╤М ╤Г╨║╨░╨╖╨░╨╜╨╛ ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╨╛╨╡ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╨╡ ╨╛╤В ╤Г╨┐╨╗╨░╤В╤Л ╨╜╨░╨╗╨╛╨│╨╛╨▓, ╨╖╨░╨┐╤А╨╛╤И╨╡╨╜╨╜╨╛╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨╝, тАФ ╨▓╨╝╨╡╤Б╤В╨╡ ╤Б ╨┐╤А╨╕╨╗╨╛╨╢╨╡╨╜╨╜╤Л╨╝╨╕ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╨░╨╝╨╕.

╨Ф╨░╨▓╨░╨╣╤В╨╡ ╨┐╨╛╤Б╨╝╨╛╤В╤А╨╕╨╝ ╨╜╨░ ╨╛╨▒╤А╨░╨╖╨╡╤Ж ╨┐╨╕╤Б╤М╨╝╨░ IRS ╨╛ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╕ ╤И╤В╤А╨░╤Д╨░.

(╨Ш╤Б╤В╨╛╤З╨╜╨╕╨║)

╨Ю╤Б╨╜╨╛╨▓╨╜╤Л╨╡ ╨║╨╛╨╝╨┐╨╛╨╜╨╡╨╜╤В╤Л ╨Я╨╕╤Б╤М╨╝╨░ ╤Б ╨┐╤А╨╛╤Б╤М╨▒╨╛╨╣ ╨╛╨▒ ╤Г╨╝╨╡╨╜╤М╤И╨╡╨╜╨╕╨╕ ╤И╤В╤А╨░╤Д╨░ ╨╖╨░╨║╨╗╤О╤З╨░╤О╤В╤Б╤П ╨▓ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨╝.

• ╨Ш╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤П ╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨░╤Е ╨╕ ╤И╤В╤А╨░╤Д╨░╤Е.
• ╨Ч╨░╨┐╤А╨╛╤Б ╨╜╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨▓╤Л╤З╨╡╤В.
• ╨Ю╨▒╤К╤П╤Б╨╜╨╡╨╜╨╕╨╡ ╨╕ ╤Б╨╛╨▒╤Л╤В╨╕╤П, ╨╛╤Б╨╜╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨╜╨░ ╤Д╨░╨║╤В╨░╤Е.
• ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨░╤П ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤П ╨╛ ╨╖╨░╨║╨╛╨╜╨░╤Е ╨╛ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨╕ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╤Е ╨╛╤А╨│╨░╨╜╨░╤Е.
• ╨Ю╨▒╤Б╤Г╨╢╨┤╨╡╨╜╨╕╨╡ ╨┐╤А╨╕╤З╨╕╨╜ ╨╕ ╨╖╨░╨┐╤А╨╛╤Б ╨┤╨╡╨╣╤Б╤В╨▓╨╕╨╣.
• ╨Я╨╛╨┤╨┐╨╕╤Б╨╕, ╤Б╨▓╨╕╨┤╨╡╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╕ ╨┐╨╛╨┤╤В╨▓╨╡╤А╨╢╨┤╨░╤О╤Й╨╕╨╡ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╤Л.

╨з╨░╤Б╤В╨╛ ╨╖╨░╨┤╨░╨▓╨░╨╡╨╝╤Л╨╡ ╨▓╨╛╨┐╤А╨╛╤Б╤Л (FAQ)

1. ╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╤Б╨║╨╕╨┤╨║╨░ ╨▓ ╤Б╤В╤А╨╛╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╡?

╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨▓╤Л╤З╨╡╤В тАФ ╤Н╤В╨╛ ╨┐╤А╨╛╤Б╤М╨▒╨░ ╤Г╨╝╨╡╨╜╤М╤И╨╕╤В╤М ╨╕╨╗╨╕ ╨▓╨╡╤А╨╜╤Г╤В╤М ╨╜╨░╨╗╨╛╨│╨╕; ╨б╨║╨╕╨┤╨║╨░ ╨╜╨░ ╤Б╤В╤А╨╛╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨╖╨░╤Й╨╕╤В╤Л ╨╛╤В ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨╛╨▒ ╨╛╨┐╨╗╨░╤В╨╡, ╨║╨╛╨│╨┤╨░ ╨▓ ╤Б╤В╤А╨╛╨╕╤В╨╡╨╗╤М╨╜╨╛╨╝ ╨┐╤А╨╛╨╡╨║╤В╨╡ ╨╡╤Б╤В╤М ╨┤╨╡╤Д╨╡╨║╤В╤Л. ╨Ъ╨╛╨│╨┤╨░ ╨┤╨╡╤Д╨╡╨║╤В╤Л ╨┤╨╛╨║╨░╨╖╨░╨╜╤Л, ╨┐╤А╨╡╤В╨╡╨╜╨╖╨╕╤П ╨║╨╛╤А╤А╨╡╨║╤В╨╕╤А╤Г╨╡╤В╤Б╤П ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╨╛╨╣ ╤А╨░╨▒╨╛╤В╤Л, ╨▓╤Л╨╖╨▓╨░╨╜╨╜╨╛╨╣ ╨┤╨╡╤Д╨╡╨║╤В╨╛╨╝.

2. ╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╨╡ ╨░╤А╨╡╨╜╨┤╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л?

╨Я╨╛╤Б╨╗╨░╨▒╨╗╨╡╨╜╨╕╨╡ ╨░╤А╨╡╨╜╨┤╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л — ╤Н╤В╨╛ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╡, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╨┐╨╛╨╖╨▓╨╛╨╗╤П╨╡╤В ╨░╤А╨╡╨╜╨┤╨░╤В╨╛╤А╨░╨╝ ╨╖╨░╨╜╨╕╨╝╨░╤В╤М ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨▒╨╡╨╖ ╤Г╨┐╨╗╨░╤В╤Л ╨░╤А╨╡╨╜╨┤╨╜╨╛╨╣ ╨┐╨╗╨░╤В╤Л ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨╛╤А╨╛╤В╨║╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░ ╨▓╤А╨╡╨╝╨╡╨╜╨╕. ╨Ю╨▒╤Л╤З╨╜╨╛ ╨▒╨╡╤Б╨┐╨╗╨░╤В╨╜╨╛╨╡ ╨┐╤А╨╛╨╢╨╕╨▓╨░╨╜╨╕╨╡ ╨┐╤А╨╛╨┤╨╗╨╡╨▓╨░╨╡╤В╤Б╤П ╤В╨╛╨╗╤М╨║╨╛ ╨╜╨░ ╨┐╨╡╤А╨▓╤Л╨╡ ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╛ ╨╝╨╡╤Б╤П╤Ж╨╡╨▓. ╨Т ╤Н╤В╨╕ ╨╝╨╡╤Б╤П╤Ж╤Л ╨╢╨╕╨╗╨╡╤Ж ╤В╤А╨░╤В╨╕╤В ╨╜╨░ ╤А╨╡╨╝╨╛╨╜╤В. ╨Ю╨▒╤Л╤З╨╜╨╛ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╜╨░ ╤А╨╡╨╝╨╛╨╜╤В ╨▒╨╡╤А╨╡╤В ╨╜╨░ ╤Б╨╡╨▒╤П ╨░╤А╨╡╨╜╨┤╨╛╨┤╨░╤В╨╡╨╗╤М, ╨╜╨╛ ╨╖╨┤╨╡╤Б╤М ╨░╤А╨╡╨╜╨┤╨░╤В╨╛╤А ╤В╤А╨░╤В╨╕╤В ╨╜╨░ ╤А╨╡╨╝╨╛╨╜╤В ╨▓╨╝╨╡╤Б╤В╨╛ ╨▒╨╡╤Б╨┐╨╗╨░╤В╨╜╨╛╨│╨╛ ╨┐╤А╨╛╨╢╨╕╨▓╨░╨╜╨╕╤П.

3. ╨Т ╤З╨╡╨╝ ╤А╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╣ ╨╗╤М╨│╨╛╤В╨╛╨╣ ╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╝ ╨▓╤Л╤З╨╡╤В╨╛╨╝?

╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л ╤Г╨╝╨╡╨╜╤М╤И╨░╤О╤В ╨╜╨░╨╗╨╛╨│╨╕ ╤В╨╛╨╗╤М╨║╨╛ ╨╜╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨╡ ╨▓╤А╨╡╨╝╤П. ╨н╤В╨╛ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╡ ╨┐╨╛╨╝╨╛╨│╨░╨╡╤В ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨░╨╝ ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╗╤М╨│╨╛╤В╤Л ╨╕ ╨╖╨░╨║╨╛╨╜╨╜╤Л╨╡ ╤Б╨║╨╕╨┤╨║╨╕ ╨▓ ╤Б╨▓╤П╨╖╨╕ ╤Б ╤В╤П╨╢╨╡╨╗╤Л╨╝╨╕ ╤Г╤Б╨╗╨╛╨▓╨╕╤П╨╝╨╕ ╨╢╨╕╨╖╨╜╨╕. ╨н╤В╨╛ ╤Б╨┐╨╡╤Ж╨╕╨░╨╗╨╕╨╖╨╕╤А╨╛╨▓╨░╨╜╨╜╨░╤П ╨║╨╛╨╜╤Ж╨╡╤Б╤Б╨╕╤П ╨┐╨╛ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╤Л╤Е ╨┐╤А╨╛╨▒╨╗╨╡╨╝. ╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨▓╤Л╤З╨╡╤В, ╤Б ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╤В╨╛╤А╨╛╨╜╤Л, ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨╛╨▒╤Й╨╕╨╝ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╡╨╝, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╤А╨░╤Б╨┐╤А╨╛╤Б╤В╤А╨░╨╜╤П╨╡╤В╤Б╤П ╨╜╨░ ╨▓╤Б╨╡╤Е. ╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨▓╤Л╤З╨╡╤В╤Л ╨╛╤Б╨╜╨╛╨▓╨░╨╜╤Л ╨╜╨░ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╨╛╨╝ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╝ ╨╖╨░╨║╨╛╨╜╨╛╨┤╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╡ ╨╕ ╨┐╤А╨╕╨╝╨╡╨╜╨╕╨╝╤Л╤Е ╨┐╨╛╨┐╤А╨░╨▓╨║╨░╤Е.

╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

╨н╤В╨░ ╤Б╤В╨░╤В╤М╤П ╨▒╤Л╨╗╨░ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝ ╨┐╨╛ ╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╤О ╨▓╤Л╨▒╤А╨╛╤Б╨╛╨▓ ╨╕ ╨╡╨│╨╛ ╨╖╨╜╨░╤З╨╡╨╜╨╕╤О. ╨Ч╨┤╨╡╤Б╤М ╨╝╤Л ╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╛ ╨╛╨▒╤К╤П╤Б╨╜╤П╨╡╨╝ ╤Н╤В╨╛ ╤Б ╨╛╨▒╤А╨░╨╖╤Ж╨╛╨╝ ╤И╤В╤А╨░╤Д╨╜╨╛╨│╨╛ ╨┐╨╕╤Б╤М╨╝╨░ IRS ╨╕ ╨┐╤А╨╕╨╝╨╡╤А╨╛╨╝ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╣ ╤Б╨║╨╕╨┤╨║╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨╛╨▒ ╤Н╤В╨╛╨╝ ╨▓╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╤Г╨╖╨╜╨░╤В╤М ╨╕╨╖ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е ╤Б╤В╨░╤В╨╡╨╣ тАФ

• ╨Ь╨╛╤И╨╡╨╜╨╜╨╕╤З╨╡╤Б╤В╨▓╨╛ ╤Б ╨╜╨░╨╗╨╛╨│╨░╨╝╨╕
• ╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╤Б╨╡╨╖╨╛╨╜
• ╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨║╤А╨╡╨┤╨╕╤В