╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨░╤П ╨┤╨╡╨┤╤Г╨║╤Ж╨╕╤П?

╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В тАФ ╤Н╤В╨╛ ╤Б╤Г╨╝╨╝╨░, ╤Г╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛╨╝, ╨║╨╛╤В╨╛╤А╤Г╤О ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╕ ╨╝╨╛╨│╤Г╤В ╨▓╤Л╤З╨╡╤Б╤В╤М ╨╕╨╖ ╤Б╨▓╨╛╨╡╨│╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╨╛╨│╨╛ ╨┤╨╛╤Е╨╛╨┤╨░, ╤З╤В╨╛╨▒╤Л ╤Г╨╝╨╡╨╜╤М╤И╨╕╤В╤М ╤Б╨▓╨╛╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░. ╨б╨╗╤Г╨╢╨▒╨░ ╨▓╨╜╤Г╤В╤А╨╡╨╜╨╜╨╕╤Е ╨┤╨╛╤Е╨╛╨┤╨╛╨▓ ╨╕╨╗╨╕ IRS ╤А╨░╨╖╤А╨╡╤И╨░╨╡╤В ╨╗╨╕╤Ж╨░╨╝ ╨┐╤А╨╕╨╜╨╕╨╝╨░╤В╤М ╨╡╨│╨╛, ╨╡╤Б╨╗╨╕ ╨╛╨╜╨╕ ╨╜╨╡ ╤Г╨║╨░╨╖╤Л╨▓╨░╤О╤В ╤Б╨▓╨╛╨╕ ╨▓╤Л╤З╨╡╤В╤Л ╨┐╨╛ ╨┐╤Г╨╜╨║╤В╨░╨╝, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╨Я╤А╨╕╨╗╨╛╨╢╨╡╨╜╨╕╨╡ A ╨д╨╛╤А╨╝╤Л 1040.

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

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

• ╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨░╤П ╨┤╨╡╨┤╤Г╨║╤Ж╨╕╤П?
  • ╨Ъ╨░╨║ ╤А╨░╨▒╨╛╤В╨░╨╡╤В ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨░╤П ╨┤╨╡╨┤╤Г╨║╤Ж╨╕╤П?
  • ╨Ш╤Б╤В╨╛╤А╨╕╤П
  • ╨Я╤А╨╕╨╝╨╡╤А╤Л
  • ╨а╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╝ ╨▓╤Л╤З╨╡╤В╨╛╨╝ ╨╕ ╨┐╨╛╤Б╤В╨░╤В╨╡╨╣╨╜╤Л╨╝ ╨▓╤Л╤З╨╡╤В╨╛╨╝
  • ╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В ╨┐╤А╨╛╤В╨╕╨▓ ╨╗╨╕╤З╨╜╨╛╨│╨╛ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╤П ╨┐╤А╨╛╤В╨╕╨▓ ╨▓╤Л╤З╨╡╤В╨░ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨┐╨╛ ╨╕╨┐╨╛╤В╨╡╨║╨╡
  • ╨з╨░╤Б╤В╨╛ ╨╖╨░╨┤╨░╨▓╨░╨╡╨╝╤Л╨╡ ╨▓╨╛╨┐╤А╨╛╤Б╤Л (FAQ)
  • ╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

╨Ъ╨╗╤О╤З╨╡╨▓╤Л╨╡ ╨▓╤Л╨▓╨╛╨┤╤Л

• ╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨╣ ╤Б╤Г╨╝╨╝╨╡ ╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨░╤Е, ╨╜╨░ ╨║╨╛╤В╨╛╤А╤Г╤О ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║ ╨╝╨╛╨╢╨╡╤В ╤Г╨╝╨╡╨╜╤М╤И╨╕╤В╤М ╤Б╨▓╨╛╨╣ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤, ╤В╨╡╨╝ ╤Б╨░╨╝╤Л╨╝ ╤Б╨╜╨╕╨╢╨░╤П ╤Б╨▓╨╛╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╜╨░ ╨│╨╛╨┤. IRS ╨╡╨╢╨╡╨│╨╛╨┤╨╜╨╛ ╨╝╨╡╨╜╤П╨╡╤В ╤Н╤В╤Г ╤Б╤Г╨╝╨╝╤Г ╨╕╨╖-╨╖╨░ ╨╕╨╜╤Д╨╗╤П╤Ж╨╕╨╕.
• ╨Т╤Б╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╕ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╡╤В╨╡╨╜╨┤╨╛╨▓╨░╤В╤М ╨╜╨░ ╤Н╤В╨╛╤В ╨▓╤Л╤З╨╡╤В; ╨╝╨╛╨╢╨╡╤В ╨╗╨╕ ╨║╤В╨╛-╨╗╨╕╨▒╨╛ ╤В╤А╨╡╨▒╨╛╨▓╨░╤В╤М ╤Н╤В╨╛, ╨╖╨░╨▓╨╕╤Б╨╕╤В ╨╛╤В ╨╕╤Е ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨│╨╛ ╤Б╤В╨░╤В╤Г╤Б╨░ ╨╕ ╨▓╨╛╨╖╤А╨░╤Б╤В╨░. ╨Ы╨╕╤Ж╨░ ╨▓ ╨▓╨╛╨╖╤А╨░╤Б╤В╨╡ 65 ╨╗╨╡╤В ╨╕ ╤Б╤В╨░╤А╤И╨╡, ╨░ ╤В╨░╨║╨╢╨╡ ╤Б╨╗╨╡╨┐╤Л╨╡ ╨╕╨╝╨╡╤О╤В ╨┐╤А╨░╨▓╨╛ ╨╜╨░ ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В.
• ╨д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨╗╨╕╤Ж╨░ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╤Н╤В╨╛╤В ╨▓╤Л╤З╨╡╤В, ╨╡╤Б╨╗╨╕ ╨╛╨╜╨╕ ╨┤╨╡╤В╨░╨╗╨╕╨╖╨╕╤А╤Г╤О╤В ╤Б╨▓╨╛╨╕ ╨▓╤Л╤З╨╡╤В╤Л.
• ╨Т╤Л╨▒╤А╨░╨▓ ╤Н╤В╨╛╤В ╨▓╤Л╤З╨╡╤В, ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╕ ╨╝╨╛╨│╤Г╤В ╨╕╨╖╨▒╨╡╨╢╨░╤В╤М ╤Е╨╗╨╛╨┐╨╛╤В, ╤Б╨▓╤П╨╖╨░╨╜╨╜╤Л╤Е ╤Б ╨╛╤В╤Б╨╗╨╡╨╢╨╕╨▓╨░╨╜╨╕╨╡╨╝ ╨║╨░╨╢╨┤╨╛╨│╨╛ ╨║╨▓╨░╨╗╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╛╨╜╨╜╨╛╨│╨╛ ╤А╨░╤Б╤Е╨╛╨┤╨░.

╨Ъ╨░╨║ ╤А╨░╨▒╨╛╤В╨░╨╡╤В ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨░╤П ╨┤╨╡╨┤╤Г╨║╤Ж╨╕╤П?

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

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

╨Ы╨╕╤Ж╨░ ╨▓ ╨▓╨╛╨╖╤А╨░╤Б╤В╨╡ 65 ╨╗╨╡╤В ╨╕ ╤Б╤В╨░╤А╤И╨╡ ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╡╤В╨╡╨╜╨┤╨╛╨▓╨░╤В╤М ╨╜╨░ ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В. ╨С╨╛╨╗╨╡╨╡ ╤В╨╛╨│╨╛, ╤О╤А╨╕╨┤╨╕╤З╨╡╤Б╨║╨╕ ╤Б╨╗╨╡╨┐╤Л╨╡ ╨╗╨╕╤Ж╨░ ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╡╤В╨╡╨╜╨┤╨╛╨▓╨░╤В╤М ╨╜╨░ ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В ╨┐╤А╨╕ ╤Г╤Б╨╗╨╛╨▓╨╕╨╕, ╤З╤В╨╛ ╨╛╨╜╨╕ ╤Б╨╗╨╡╨┐╤Л ╨▓ ╨┐╨╛╤Б╨╗╨╡╨┤╨╜╨╕╨╣ ╨┤╨╡╨╜╤М ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨│╨╛ ╨│╨╛╨┤╨░. ╨Я╤А╨╕ ╤Н╤В╨╛╨╝ ╨╗╨╕╤Ж╨╛, ╨┐╤А╨╕╨╖╨╜╨░╨╜╨╜╨╛╨╡ ╨╕╨╢╨┤╨╕╨▓╨╡╨╜╤Ж╨╡╨╝ ╨┐╨╛ ╨▓╨╛╨╖╨▓╤А╨░╤Й╨╡╨╜╨╕╨╕ ╨┤╤А╤Г╨│╨╛╨│╨╛ ╨╗╨╕╤Ж╨░, ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В ╨▓╤Л╤З╨╡╤В.

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

• ╨Ы╨╕╤Ж╨╛ ╨┐╨╛╨┤╨░╨╡╤В ╨╜╨░╨╗╨╛╨│╨╕ ╨║╨░╨║ ╤В╨╛╨▓╨░╤А╨╕╤Й╨╡╤Б╤В╨▓╨╛, ╤В╤А╨░╤Б╤В, ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨╕╨╗╨╕ ╨╛╨▒╤Й╨╕╨╣ ╤В╤А╨░╤Б╤В╨╛╨▓╤Л╨╣ ╤Д╨╛╨╜╨┤.
• ╨Т ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨│╨╛ ╨│╨╛╨┤╨░ ╤Д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╛╨╡ ╨╗╨╕╤Ж╨╛ ╨▒╤Л╨╗╨╛ ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╤Ж╨╡╨╝ ╤Б ╨┤╨▓╨╛╨╣╨╜╤Л╨╝ ╤Б╤В╨░╤В╤Г╤Б╨╛╨╝ ╨╕╨╗╨╕ ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╤Ж╨╡╨╝-╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨╝.
• ╨Ы╨╕╤Ж╨╛ ╨┐╨╛╨┤╨░╨╡╤В ╨┤╨╡╨║╨╗╨░╤А╨░╤Ж╨╕╤О ╨╝╨╡╨╜╨╡╨╡ ╤З╨╡╨╝ ╨╖╨░ ╨┤╨▓╨╡╨╜╨░╨┤╤Ж╨░╤В╤М ╨╝╨╡╤Б╤П╤Ж╨╡╨▓ ╨▓ ╤Б╨▓╤П╨╖╨╕ ╤Б ╨╕╨╖╨╝╨╡╨╜╨╡╨╜╨╕╨╡╨╝ ╨╡╨│╨╛ ╨╛╤В╤З╨╡╤В╨╜╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░.
• ╨з╨╡╨╗╨╛╨▓╨╡╨║ ╤Б╨╛╤Б╤В╨╛╨╕╤В ╨▓ ╨▒╤А╨░╨║╨╡ ╨╕ ╨┐╨╛╨┤╨░╨╡╤В ╨┤╨╡╨║╨╗╨░╤А╨░╤Ж╨╕╤О ╨╛╤В╨┤╨╡╨╗╤М╨╜╨╛ ╨╛╤В ╤Б╤Г╨┐╤А╤Г╨│╨░, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨┐╨╡╤А╨╡╤З╨╕╤Б╨╗╤П╨╡╤В ╨▓╤Л╤З╨╡╤В╤Л.

╨Ш╤Б╤В╨╛╤А╨╕╤П

╨Т 1944 ╨│╨╛╨┤╤Г ╨Ъ╨╛╨╜╨│╤А╨╡╤Б╤Б ╨б╨и╨Р ╨▓╨▓╨╡╨╗ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В. ╨н╤В╨╛ ╨┐╨╛╨╖╨▓╨╛╨╗╨╕╨╗╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨░╨╝ ╨▓╤Л╤З╨╡╤Б╤В╤М 10% ╨╕╨╖ ╤Б╨▓╨╛╨╡╨│╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╨╛╨│╨╛ ╨┤╨╛╤Е╨╛╨┤╨░, ╤З╤В╨╛╨▒╤Л ╤Г╨╝╨╡╨╜╤М╤И╨╕╤В╤М ╤Б╨▓╨╛╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░, ╨▓╨╝╨╡╤Б╤В╨╛ ╤В╨╛╨│╨╛, ╤З╤В╨╛╨▒╤Л ╤Е╤А╨░╨╜╨╕╤В╤М ╤П╤Й╨╕╨║ ╤Б ╨║╨▓╨╕╤В╨░╨╜╤Ж╨╕╤П╨╝╨╕. ╨Ю╨┤╨╜╨░╨║╨╛ ╨╜╨░ ╨┐╤А╨╛╤В╤П╨╢╨╡╨╜╨╕╨╕ ╨╝╨╜╨╛╨│╨╕╤Е ╨╗╨╡╤В ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨▓╨░╨╗╨╛ ╤А╨░╨╖╨╝╨╡╤А ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨╛╨│╨╛ ╨▓╤Л╤З╨╡╤В╨░, ╤З╤В╨╛╨▒╤Л ╤Б╨╝╤П╨│╤З╨╕╤В╤М ╨▓╨╗╨╕╤П╨╜╨╕╨╡ ╨╕╨╜╤Д╨╗╤П╤Ж╨╕╨╕.

╨н╤В╨░ ╤В╨░╨▒╨╗╨╕╤Ж╨░ ╨╝╨╛╨╢╨╡╤В ╨┐╨╛╨╝╨╛╤З╤М ╨┐╨╛╨╜╤П╤В╤М, ╨║╨░╨║ ╨╗╨╕╨╝╨╕╤В ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨▓╨░╨╗╤Б╤П ╨╖╨░ ╨┐╨╛╤Б╨╗╨╡╨┤╨╜╨╕╨╡ ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╛ ╨╗╨╡╤В ╨┤╨╗╤П ╨║╨░╨╢╨┤╨╛╨│╨╛ ╤Б╤В╨░╤В╤Г╤Б╨░ ╤А╨╡╨│╨╕╤Б╤В╤А╨░╤Ж╨╕╨╕ ╨╕╨╖-╨╖╨░ ╨╕╨╜╤Д╨╗╤П╤Ж╨╕╨╕.

╨У╨╛╨┤╨Ч╨░╨╝╤Г╨╢╨╡╨╝, ╤А╨╡╨│╨╕╤Б╤В╤А╨╕╤А╤Г╤П ╤Б╨╛╨▓╨╝╨╡╤Б╤В╨╜╨╛╨Ю╨┤╨╕╨╜╨╛╨║╨╕╨╣╨Ч╨░╨╝╤Г╨╢╨╡╨╝ ╨┐╨╛╨┤╨░╤З╨░ ╤А╨░╨╖╨┤╨╡╨╗╤М╨╜╨╛╨Ъ╨▓╨░╨╗╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╛╨╜╨╜╨░╤П ╨▓╨┤╨╛╨▓╨░ ╨╕╨╗╨╕ ╨▓╨┤╨╛╨▓╨╡╤Ж╨У╨╗╨░╨▓╨░ ╤Б╨╡╨╝╤М╨╕2015$12,600$6,300$6,300$12,600$92502016$12,600$6,300$6,300$12,600$9,3002017$12,700$6,350$6,350$12,700$9,3502018$24,000$12,000$12,000$24,000$18,0002019$24,400$12,200$12,200$24,400$18,3502020$24,800$12,400$12,400$24,800$18,6502021$25,100$12,550$12,550$25,100$18,8002022$25,900$12,950 12 950 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ 25 900 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ 19 400 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓

╨Я╤А╨╕╨╝╨╡╤А╤Л

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

╨Я╤А╨╕╨╝╨╡╤А тДЦ1

╨Я╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╤З╤В╨╛ ╨Ф╨╢╨╛╨╜ ╨╜╨╡ ╨╢╨╡╨╜╨░╤В ╨╕ ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В ╨│╨╛╨┤╨╛╨▓╨╛╨╣ ╨▓╨░╨╗╨╛╨▓╨╛╨╣ ╨┤╨╛╤Е╨╛╨┤ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 50 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨▓ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╝ 2022 ╨│╨╛╨┤╤Г ╤Б ╨┐╨╛╤Б╤В╨░╤В╨╡╨╣╨╜╤Л╨╝╨╕ ╨▓╤Л╤З╨╡╤В╨░╨╝╨╕ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 8 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. ╨Ю╨┤╨╜╨░╨║╨╛, ╨╡╤Б╨╗╨╕ ╨╛╨╜ ╤В╤А╨╡╨▒╤Г╨╡╤В ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨╛╨│╨╛ ╨▓╤Л╤З╨╡╤В╨░, ╨╛╨╜ ╨╝╨╛╨╢╨╡╤В ╤Г╨╝╨╡╨╜╤М╤И╨╕╤В╤М ╤Б╨▓╨╛╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╜╨░ 12 950 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╤З╤В╨╛ ╨▒╨╛╨╗╤М╤И╨╡, ╤З╨╡╨╝ ╨┐╨╛╤Б╤В╨░╤В╨╡╨╣╨╜╤Л╨╡ ╨▓╤Л╤З╨╡╤В╤Л. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨╡╨│╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤ ╨╖╨░ ╨│╨╛╨┤ ╤Б╨╛╤Б╤В╨░╨▓╨╕╤В 37 050 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓.

╨Я╤А╨╕╨╝╨╡╤А #2

╨б╨╛╨│╨╗╨░╤Б╨╜╨╛ ╨┤╨░╨╜╨╜╤Л╨╝, ╨╛╨┐╤Г╨▒╨╗╨╕╨║╨╛╨▓╨░╨╜╨╜╤Л╨╝ ╨С╤О╤А╨╛ ╤В╤А╤Г╨┤╨╛╨▓╨╛╨╣ ╤Б╤В╨░╤В╨╕╤Б╤В╨╕╨║╨╕ ╨б╨и╨Р, ╤Ж╨╡╨╜╤Л ╨╜╨░ ╤Н╨╗╨╡╨║╤В╤А╨╛╤Н╨╜╨╡╤А╨│╨╕╤О, ╨░╤А╨╡╨╜╨┤╨╜╤Г╤О ╨┐╨╗╨░╤В╤Г ╨╕ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╤Г╨║╤В╨╛╨▓ ╨▓╤Л╤А╨╛╤Б╨╗╨╕ ╨╜╨░ 15,5%, 7,2% ╨╕ 13% ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╡╨╜╨╜╨╛. ╨в╨░╨║╨╛╨│╨╛ ╤А╨╛╤Б╤В╨░ ╤Ж╨╡╨╜ ╨╜╨░ ╨┐╤А╨╛╨┤╤Г╨║╤В╤Л ╨╜╨╡ ╨▒╤Л╨╗╨╛ ╨╖╨░ ╨┐╨╛╤Б╨╗╨╡╨┤╨╜╨╕╨╡ 40 ╨╗╨╡╤В. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╨б╨и╨Р ╤А╨╡╤И╨╕╨╗╨╛ ╨┐╨╛╨▓╤Л╤Б╨╕╤В╤М ╤А╨░╨╖╨╝╨╡╤А ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨╛╨│╨╛ ╨╛╤В╤З╨╕╤Б╨╗╨╡╨╜╨╕╤П.

╨Ф╨╗╤П ╨╛╨┤╨╕╨╜╨╛╨║╨╕╤Е ╨╗╤О╨┤╨╡╨╣ ╨╕╨╗╨╕ ╨╗╨╕╤Ж, ╨┐╨╛╨┤╨░╤О╤Й╨╕╤Е ╨╜╨░╨╗╨╛╨│╨╕ ╨╛╤В╨┤╨╡╨╗╤М╨╜╨╛ ╨╛╤В ╤Б╨▓╨╛╨╕╤Е ╤Б╤Г╨┐╤А╤Г╨│╨╛╨▓, ╤Б╤Г╨╝╨╝╨░ ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨╗╨░╤Б╤М ╨╜╨░ 900 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨┤╨╛ 13 850 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╤Б╤Г╨╝╨╝╤Л ╨┤╨╗╤П ╤Б╤Г╨┐╤А╤Г╨╢╨╡╤Б╨║╨╕╤Е ╨┐╨░╤А, ╨┐╨╛╨┤╨░╤О╤Й╨╕╤Е ╤Б╨╛╨▓╨╝╨╡╤Б╤В╨╜╤Г╤О ╨╖╨░╤П╨▓╨║╤Г, ╨╕ ╨╛╤В╨┤╨╡╨╗╤М╨╜╤Л╤Е ╨╗╨╕╤Ж, ╨┐╨╛╨┤╨░╤О╤Й╨╕╤Е ╨╖╨░╤П╨▓╨╗╨╡╨╜╨╕╨╡ ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨│╨╗╨░╨▓ ╨┤╨╛╨╝╨╛╤Е╨╛╨╖╤П╨╣╤Б╤В╨▓, ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╤О╤В 27 700 ╨╕ 20 800 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╡╨╜╨╜╨╛.

╨а╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╝ ╨▓╤Л╤З╨╡╤В╨╛╨╝ ╨╕ ╨┐╨╛╤Б╤В╨░╤В╨╡╨╣╨╜╤Л╨╝ ╨▓╤Л╤З╨╡╤В╨╛╨╝

╨Т╨░╨╢╨╜╨╡╨╣╤И╨╕╨╡ ╤А╨░╨╖╨╗╨╕╤З╨╕╤П ╨╝╨╡╨╢╨┤╤Г ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╝╨╕ ╨╕ ╨┐╨╛╤Б╤В╨░╤В╨╡╨╣╨╜╤Л╨╝╨╕ ╨▓╤Л╤З╨╡╤В╨░╨╝╨╕ ╨╖╨░╨║╨╗╤О╤З╨░╤О╤В╤Б╤П ╨▓ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨╝:

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

╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В ╨┐╤А╨╛╤В╨╕╨▓ ╨╗╨╕╤З╨╜╨╛╨│╨╛ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╤П ╨┐╤А╨╛╤В╨╕╨▓ ╨▓╤Л╤З╨╡╤В╨░ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨┐╨╛ ╨╕╨┐╨╛╤В╨╡╨║╨╡

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

╨б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В╨Ы╨╕╤З╨╜╨╛╨╡ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╨╡╨Т╤Л╤З╨╡╤В ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨┐╨╛ ╨╕╨┐╨╛╤В╨╡╨║╨╡╨н╤В╨╛ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╤Б╤Г╨╝╨╝╨░ ╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨░╤Е, ╨║╨╛╤В╨╛╤А╨░╤П ╤Г╨╝╨╡╨╜╤М╤И╨░╨╡╤В ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╡ ╤Б╤З╨╡╤В╨░ ╨▒╨╛╨╗╤М╤И╨╕╨╜╤Б╤В╨▓╨░ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨▓. ╨н╤В╨╛ ╨▒╤Л╨╗╨░ ╤Б╤Г╨╝╨╝╨░, ╨║╨╛╤В╨╛╤А╤Г╤О ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╕ ╨╝╨╛╨│╨╗╨╕ ╨▓╤Л╤З╨╡╤Б╤В╤М ╨╕╨╖ ╤Б╨▓╨╛╨╕╤Е ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╤Е ╨┤╨╡╨║╨╗╨░╤А╨░╤Ж╨╕╨╣ ╨┤╨╗╤П ╤Б╨╡╨▒╤П ╨╕ ╤Б╨▓╨╛╨╕╤Е ╨╕╨╢╨┤╨╕╨▓╨╡╨╜╤Ж╨╡╨▓. ╨Т ╨┤╨╛╨┐╨╛╨╗╨╜╨╡╨╜╨╕╨╡ ╨║ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨╛╨╝╤Г ╨▓╤Л╤З╨╡╤В╤Г ╨╝╨╛╨╢╨╜╨╛ ╨▓╨╛╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М╤Б╤П ╨╗╨╕╤З╨╜╤Л╨╝ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╨╡╨╝. ╨н╤В╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨▓╤Л╤З╨╡╤В, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨╝╨╛╨╢╨╜╨╛ ╨┐╤А╨╡╤В╨╡╨╜╨┤╨╛╨▓╨░╤В╤М ╨╜╨░ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╤Л, ╨▓╤Л╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╡ ╨┐╨╛ ╨┐╨╡╤А╨▓╤Л╨╝ 750 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨╕╨┐╨╛╤В╨╡╤З╨╜╨╛╨│╨╛ ╨┤╨╛╨╗╨│╨░. ╨Э╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨╖╨░╤П╨▓╨╗╨╡╨╜╤Л ╨║╨░╨║ ╨╕╨╢╨┤╨╕╨▓╨╡╨╜╤Ж╤Л ╨▓ ╨┤╨╡╨║╨╗╨░╤А╨░╤Ж╨╕╨╕ ╨┤╤А╤Г╨│╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨░, ╨╝╨╛╨│╤Г╤В ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╤Н╤В╨╛╤В ╨▓╤Л╤З╨╡╤В. ╨┤╨╛ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨╣ ╤Б╤Г╨╝╨╝╤Л. ╨Э╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨╜╨╡ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨╖╨░╤П╨▓╨╗╨╡╨╜ ╨║╨░╨║ ╨╕╨╢╨┤╨╕╨▓╨╡╨╜╨╡╤Ж ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨░╨╜╨╕╨╕ ╨┤╨╡╨║╨╗╨░╤А╨░╤Ж╨╕╨╣ ╨┤╤А╤Г╨│╨╕╤Е ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨▓, ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╡╤В╨╡╨╜╨┤╨╛╨▓╨░╤В╤М ╨╜╨░ ╤Н╤В╨╛ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╨╡. ╨Э╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╕ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╤Н╤В╨╛╤В ╨▓╤Л╤З╨╡╤В, ╨╡╤Б╨╗╨╕ ╨╛╨╜╨╕ ╤В╤А╨╡╨▒╤Г╤О╤В ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╨╛╨│╨╛ ╨▓╤Л╤З╨╡╤В╨░. ╨Ю╨╜ ╨┐╨╛-╨┐╤А╨╡╨╢╨╜╨╡╨╝╤Г ╨┤╨╛╤Б╤В╤Г╨┐╨╡╨╜ ╨┤╨╗╤П ╨╜╨░╨╗╨╛╨│╨╛╨┐╨╗╨░╤В╨╡╨╗╤М╤Й╨╕╨║╨╛╨▓. ╨Ч╨░╨║╨╛╨╜ ╨╛ ╤Б╨╛╨║╤А╨░╤Й╨╡╨╜╨╕╨╕ ╨╜╨░╨╗╨╛╨│╨╛╨▓ ╨╕ ╨╖╨░╨╜╤П╤В╨╛╤Б╤В╨╕ ╨╛╤В╨╝╨╡╨╜╨╕╨╗ ╤Н╤В╨╛ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╨╡ ╨▓ 2017 ╨│╨╛╨┤╤Г. ╨Т ╨╛╤В╨╗╨╕╤З╨╕╨╡ ╨╛╤В ╨╗╨╕╤З╨╜╨╛╨│╨╛ ╨╛╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╤П, ╨╝╨╛╨╢╨╜╨╛ ╨┐╨╛-╨┐╤А╨╡╨╢╨╜╨╡╨╝╤Г ╨┐╤А╨╡╤В╨╡╨╜╨┤╨╛╨▓╨░╤В╤М ╨╜╨░ ╤Н╤В╤Г ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Г╤О ╨╗╤М╨│╨╛╤В╤Г.

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

1. ╨Я╤А╨╕╨╝╨╡╨╜╤П╤О╤В╤Б╤П ╨╗╨╕ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╡ ╨▓╤Л╤З╨╡╤В╤Л ╨║ ╨│╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╝ ╨╜╨░╨╗╨╛╨│╨░╨╝?

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

2. ╨Ф╨╛╨╗╨╢╨╡╨╜ ╨╗╨╕ ╤П ╨┐╨╡╤А╨╡╤З╨╕╤Б╨╗╤П╤В╤М ╨╕╨╗╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В?

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

3. ╨Т╨║╨╗╤О╤З╨╡╨╜╤Л ╨╗╨╕ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╡ ╨▓╤Л╤З╨╡╤В╤Л ╨▓ AGI?

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

4. ╨Ь╨╛╨╢╨╡╤В ╨╗╨╕ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╜╤Л╨╣ ╨▓╤Л╤З╨╡╤В ╨┐╨╛╨╜╨╕╨╖╨╕╤В╤М ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Г╤О ╨┐╨╗╨░╨╜╨║╤Г?

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

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

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

• ╨Э╨░╨╗╨╛╨│╨╛╨▓╤Л╨╣ ╨▓╤Л╤З╨╡╤В
• ╨Ч╨░╨▒╤А╨░╤В╤М ╨┤╨╛╨╝╨╛╨╣ ╨╖╨░╤А╨┐╨╗╨░╤В╤Г
• ╨Ш╨╜╨┤╨╕╨▓╨╕╨┤╤Г╨░╨╗╤М╨╜╨░╤П ╨╜╨░╨╗╨╛╨│╨╛╨▓╨░╤П ╨┤╨╡╨║╨╗╨░╤А╨░╤Ж╨╕╤П