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или https:// означает, что вы безопасно подключились к веб-сайту, имеющему окончание .gov. Делитесь конфиденциальной информацией только на официальных, безопасных веб-сайтах.
Disclaimer
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
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Transcript PDF (The transcript also contains the sample documents shown in the presentation)