Taxpayer First Act | Internal Revenue Service

<!DOCTYPE html> <html lang="ru" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="On July 1, 2019, The Taxpayer First Act of 2019 was signed into law, which aims to broadly redesign the Internal Revenue Service." /> <meta name="abstract" content="On July 1, 2019, The Taxpayer First Act of 2019 was signed into law, which aims to broadly redesign the Internal Revenue Service." /> <meta name="robots" content="noindex, nofollow" /> <meta name="rights" content="United States Internal Revenue Services" /> <meta property="og:image:url" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta property="og:image:type" content="image/jpeg" /> <meta property="og:image:alt" content="IRS logo" /> <meta name="twitter:card" content="summary" /> <meta name="twitter:description" content="On July 1, 2019, The Taxpayer First Act of 2019 was signed into law, which aims to broadly redesign the Internal Revenue Service." /> <meta name="twitter:title" content="Taxpayer First Act | Internal Revenue Service" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "name": "Taxpayer First Act", "datePosted": "2019-10-31T11:12:37-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="72051" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1741102898" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="NULL" /> <meta name="prod_SEID" content="SKHCB" /> <link rel="icon" href="/themes/custom/pup_base/favicon.ico" type="image/vnd.microsoft.icon" /> <link rel="alternate" hreflang="en" href="https://www.irs.gov/taxpayer-first-act" /> <link rel="alternate" hreflang="es" href="https://www.irs.gov/es/taxpayer-first-act" /> <link rel="alternate" hreflang="zh-hans" href="https://www.irs.gov/zh-hans/taxpayer-first-act" /> <link rel="alternate" hreflang="zh-hant" href="https://www.irs.gov/zh-hant/taxpayer-first-act" /> <link rel="canonical" href="https://www.irs.gov/taxpayer-first-act" /> <link rel="shortlink" href="https://www.irs.gov/node/72051" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>Taxpayer First Act | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_qkf8vkxmapIgJYeu4b5vGfg91YOfvKZmtB44jvreWeg.css?delta=0&language=ru&theme=pup_irs&include=eJxtkGuOwyAMhC8E4UjIgJdYJYBsaDe3X_JUu-ovPB-jsTXgfeFAJdsFcxcDn9q-KERsCkJoBfJqrmH64ZKb8nMRzCZwr5CmQ53QJnLmGCcvokYuXsbKJTIOGMorpwJhmPPDJnCYkM1F9Ub1SXWbcUGFuVFbLS4Og_FQ27hV4W_brFf8KVUFhshQZ7kX32TquXaXSGYMqvZq_QMDtcK2ph4pv1Xx_fsb3J0xFQfJCvKTPB7Gf2z3EYs5uJa2joPjjXPJei9YV6ZR88aFlppwPA0XqOZT2vJEZgojWlYZyDgQ_APMxL07" /> <link rel="stylesheet" media="all" href="/pub/css/css_PsQxL3SN1UpBrIVIiK2P2X7KKqIHFnQYXjmTS37vso4.css?delta=1&language=ru&theme=pup_irs&include=eJxtkGuOwyAMhC8E4UjIgJdYJYBsaDe3X_JUu-ovPB-jsTXgfeFAJdsFcxcDn9q-KERsCkJoBfJqrmH64ZKb8nMRzCZwr5CmQ53QJnLmGCcvokYuXsbKJTIOGMorpwJhmPPDJnCYkM1F9Ub1SXWbcUGFuVFbLS4Og_FQ27hV4W_brFf8KVUFhshQZ7kX32TquXaXSGYMqvZq_QMDtcK2ph4pv1Xx_fsb3J0xFQfJCvKTPB7Gf2z3EYs5uJa2joPjjXPJei9YV6ZR88aFlppwPA0XqOZT2vJEZgojWlYZyDgQ_APMxL07" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=ru&theme=pup_irs&include=eJxtkGuOwyAMhC8E4UjIgJdYJYBsaDe3X_JUu-ovPB-jsTXgfeFAJdsFcxcDn9q-KERsCkJoBfJqrmH64ZKb8nMRzCZwr5CmQ53QJnLmGCcvokYuXsbKJTIOGMorpwJhmPPDJnCYkM1F9Ub1SXWbcUGFuVFbLS4Og_FQ27hV4W_brFf8KVUFhshQZ7kX32TquXaXSGYMqvZq_QMDtcK2ph4pv1Xx_fsb3J0xFQfJCvKTPB7Gf2z3EYs5uJa2joPjjXPJei9YV6ZR88aFlppwPA0XqOZT2vJEZgojWlYZyDgQ_APMxL07" /> <link rel="stylesheet" media="all" href="/pub/css/css_N9Nacl7OE8rnNb6Z-Tpa_pDPkCkl9jt6HQNSiCJOb1A.css?delta=3&language=ru&theme=pup_irs&include=eJxtkGuOwyAMhC8E4UjIgJdYJYBsaDe3X_JUu-ovPB-jsTXgfeFAJdsFcxcDn9q-KERsCkJoBfJqrmH64ZKb8nMRzCZwr5CmQ53QJnLmGCcvokYuXsbKJTIOGMorpwJhmPPDJnCYkM1F9Ub1SXWbcUGFuVFbLS4Og_FQ27hV4W_brFf8KVUFhshQZ7kX32TquXaXSGYMqvZq_QMDtcK2ph4pv1Xx_fsb3J0xFQfJCvKTPB7Gf2z3EYs5uJa2joPjjXPJei9YV6ZR88aFlppwPA0XqOZT2vJEZgojWlYZyDgQ_APMxL07" /> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"ru\/","currentPath":"node\/72051","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"ru"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJxtkmGSwyAIhS8U45EcjNSwq-IoaTe3X5I223TbPzF87w0iANPELRAXl7Es3cJr7G4UIsoAIQhDWe3xM14aFxk8s3RpUG3lyldsJyLMSagO08wdi70fo8fLQUJbKqTxHj2gS-QP69T7EEAgwYrNepzhStyU8a0khqDe8u0SeEyqH9Rs1DyokRkzDliEZHWYPQY7QRV94IA_slmPMh7hEJljQicQbdTP_3iEL_h5hXmo0CDqm-d-ZHuScSl18Yn6jGGoS3XaYuydPCWtSRuaqbitVx7arnvoaGNiD8l0EjQXBFka9l2dvjGQcHM1LZHKaWKf5U9wd95vcB3blbQg-4HtPmr9r5qpUZV3_FbkWZRV2xr_cAaZZjMjxVmeECOYbeFOpCzvOfOiG2Ua33S-JWhaUyGe9MLF7ItpaqPyzN8Rmt76kq9TrjrCrfis2_oaum2XGwX19rUrsttUfgHHgT-7","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/ru\/site-index-search":true},"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"dataLayer":{"defaultLang":"en","languages":{"en":{"id":"en","name":"English","direction":"ltr","weight":-10},"es":{"id":"es","name":"Spanish","direction":"ltr","weight":-9},"zh-hans":{"id":"zh-hans","name":"Chinese, Simplified","direction":"ltr","weight":-8},"zh-hant":{"id":"zh-hant","name":"Chinese, Traditional","direction":"ltr","weight":-7},"ko":{"id":"ko","name":"Korean","direction":"ltr","weight":-6},"ru":{"id":"ru","name":"Russian","direction":"ltr","weight":-5},"vi":{"id":"vi","name":"Vietnamese","direction":"ltr","weight":-4},"ht":{"id":"ht","name":"Haitian Creole","direction":"ltr","weight":-3}}},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":true,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":".paragraph--type--social-media-footer, .btn-primary, .btn-secondary","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":true,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link fa-external-link-alt","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"accordion_menus":{"accordion_closed":{"main_mobile":"main_mobile"}},"chosen":{"selector":"select:not(:hidden,[id*=\u0027edit-state\u0027])","minimum_single":25,"minimum_multiple":20,"minimum_width":200,"use_relative_width":false,"options":{"disable_search":false,"disable_search_threshold":0,"allow_single_deselect":false,"add_helper_buttons":false,"search_contains":true,"placeholder_text_multiple":"Choose some option","placeholder_text_single":"Choose an option","no_results_text":"No results match","max_shown_results":null,"inherit_select_classes":true}},"ajax":[],"user":{"uid":0,"permissionsHash":"c47ed1a8154891ba31e7f33c82f4f59896668fef288d3b9527b294c92462ad99"}}</script> <script src="/pub/js/js_f97b1W7Ex2cMnl6af6MKc_HHNcHm2y528rri-DoZ1JE.js?scope=header&delta=0&language=ru&theme=pup_irs&include=eJxtkWuWwyAIhTekcUk5qNQwNeJB7GP3k6TNNJnTP-r9LigghMASics4Y-nNwVmPd4oJ1UCMylCebj8MF-GixjNrU4HqKle-oRyIMmelasLEDYt7bYPHy06i9Ap5eCkTQSHDE8V5nOBGLM3gQzOV6x75liYxp4yjQnJpWf7rAX7gcYazqb2OS3PYGnnKpGsrM5VxrdKDbL6Hhi5l9pBtI0V7QdAu2DY3XDGSsow190TlMKvv9je4RZK0v1eCUNUPnkHDZCekNOkHYgK7fseBlH4ubqN9mbcVvtsMJVJJtkI6-A1Bltv3vF_qFMcJ"></script> <script src="/modules/contrib/google_tag/js/gtag.js?stuy6u"></script> <script src="/modules/contrib/google_tag/js/gtm.js?stuy6u"></script> <script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="YVPKX-K5D8K-83D3W-U8X45-X3FTN",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"YVPKX-K5D8K-83D3W-U8X45-X3FTN",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqx2q7imz7pd22a-f-5ffba5931-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"8675","ak.ai":parseInt("388528",10),"ak.ol":"0","ak.cr":163,"ak.ipv":4,"ak.proto":"http/1.0","ak.rid":"af3c13","ak.r":48473,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":45890,"ak.gh":"23.53.223.198","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1743724212","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==5Bg2ZGifGR60tK2Yxnapc1zK+5fJaBlxbbDVHX5U7xOdu73XQVrvyzmcxG1hU6LmW6ez6jLFVxDtWi1PGOdiUXIYzPNnSQhbjwBsd2om4XYWZALVnNw1M/bBcFdoqKKYLV3xUCZKo0Qs78huN8czq1L7bu5TqSN/rS1AwNlGJGIhG3mq6gZQzfdH//iwzxq2XDilmVhdDwjOkkxAnl7Zqfy017f5ZvcHyE7I3NosXW3XUX1qyCf6DJ06FK0GQF+UayoCiy49EHl16xz86wYyrL5ws70J0FA55knod7znxRgJ90YKpfO1wjPDP0/fp6179CxCB9IAa1OsIlNuJtB4c9SfAqjvLiUf8tFW5f8FL3wOYbPa9t9FPdQF2+kEHtMvfLmG4H1zPG+AvnMw6BdD9hP1u6f1rpRzAl5bHaQyASw=","ak.pv":"203","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-landing-page has-glyphicons lang-ru"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KV978ZL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div id='mobile-clickable-overlay' class='mobile-menu-overlay'></div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Официальный веб-сайт правительства Соединенных Штатов</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 col-md-1 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/ru" title="домашняя страница" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="домашняя страница" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="домашняя страница" aria-hidden="true" /> </a> </div> </div> <div class="col-md-11 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> Русский <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" data-block="languageswitcher"><li hreflang="en" data-drupal-link-system-path="node/72051" class="en"><a href="/taxpayer-first-act" class="language-link" lang="en" hreflang="en" data-drupal-link-system-path="node/72051">English</a></li><li hreflang="es" data-drupal-link-system-path="node/72051" class="es"><a href="/es/taxpayer-first-act" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/72051">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/72051" class="zh-hans"><a href="/zh-hans/taxpayer-first-act" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/72051">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/72051" class="zh-hant"><a href="/zh-hant/taxpayer-first-act" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/72051">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/72051" class="ko"><a href="/ko/taxpayer-first-act" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="node/72051">한국어</a></li><li hreflang="vi" data-drupal-link-system-path="node/72051" class="vi"><a href="/vi/taxpayer-first-act" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/72051">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/72051" class="ht"><a href="/ht/taxpayer-first-act" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/72051">Kreyòl ayisyen</a></li></ul> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-2-menu" id="block-pup-irs-informationmenu-2" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-ru"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-2-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu_2" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </li> <li> <a href="/ru/newsroom" title="Новости" data-drupal-link-system-path="node/19646">Новости</a> </li> <li> <a href="/ru/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li class="last"> <a href="/ru/tax-professionals" data-drupal-link-system-path="node/11">Налоговые специалисты</a> </li> </ul> </nav> </div> </div> <div class="col-xs-10 hidden-md hidden-lg no-gutter"> <ul class="pup-header-mobile-menu pull-right"> <li> <button type="button" id="pup-mobile-navbar-searchBtn" class="btn btn-link pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse" aria-expanded="false" aria-controls="navbar-collapse"> Поиск </button> <div id="navbar-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-search-form-collapsible"> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="exposedformpup_site_index_searchsite_search_srt_relevance_4" action="/ru/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-search-api-autocomplete js-form-type-search-api-autocomplete form-item-search js-form-item-search"> <label for="search-main-mobile" class="control-label">Search</label> <input placeholder="Поиск" aria-label="Поиск" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main-mobile" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- любой -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- любой -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Поиск" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Поиск"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Поиск</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <a href="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </div> </li> <li> <button type="button" id="pup-mobile-navbar-menuBtn" class="btn btn-link pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Меню </button> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">Главное меню</h2> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/ru" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/filing" aria-controls="accessible-megamenu-fayl-submenu" aria-expanded="false" aria-label="Файл menu has additional options. Use the spacebar to open the Файл sub menu or enter to navigate to the Файл page." role="application" id="accessible-megamenu-nav-item-0">Файл</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fayl-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ru/filing" class="mobile-only-text" id="accessible-megamenu-fayl-submenu-0" data-drupal-link-system-path="node/19656">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-1">ИНФОРМАЦИЯ ДЛЯ</span> </li> <li><a href="/ru/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-fayl-submenu-2" data-drupal-link-system-path="node/19456">Физические лица</a> </li> <li><a href="/ru/charities-and-nonprofits" id="accessible-megamenu-fayl-submenu-3" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li><a href="/ru/businesses" id="accessible-megamenu-fayl-submenu-4" data-drupal-link-system-path="node/18976">Компания и самозанятое лицо</a> </li> <li><a href="/ru/individuals/international-taxpayers" id="accessible-megamenu-fayl-submenu-5" data-drupal-link-system-path="node/19696">Международные налогоплательщики</a> </li> <li><a href="/ru/government-entities/indian-tribal-governments" id="accessible-megamenu-fayl-submenu-6" data-drupal-link-system-path="node/19601">Индейские племенные органы власти</a> </li> <li><a href="/ru/government-entities/federal-state-local-governments" id="accessible-megamenu-fayl-submenu-7" data-drupal-link-system-path="node/19446">Федеральные, штатные и местные органы власти</a> </li> <li><a href="/ru/tax-exempt-bonds" id="accessible-megamenu-fayl-submenu-8" data-drupal-link-system-path="node/19671">Облигации, освобожденные от налогообложения</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-9">ПОДАЧА НАЛОГОВЫХ ДЕКЛАРАЦИЙ ФИЗИЧЕСКИМИ ЛИЦАМИ</span> </li> <li><a href="/ru/filing/individuals/how-to-file" id="accessible-megamenu-fayl-submenu-10" data-drupal-link-system-path="node/22856">Как подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/individuals/when-to-file" id="accessible-megamenu-fayl-submenu-11" data-drupal-link-system-path="node/22726">Когда подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-fayl-submenu-12" data-drupal-link-system-path="node/2442">Куда подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/individuals/update-my-information" id="accessible-megamenu-fayl-submenu-13" data-drupal-link-system-path="node/22861">Обновите свои данные</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-14">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/individuals/get-transcript" id="accessible-megamenu-fayl-submenu-15" data-drupal-link-system-path="node/136676">Получение вашей налоговой документации</a> </li> <li><a href="/ru/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-fayl-submenu-16" data-drupal-link-system-path="node/17153">Идентификационный номер работодателя (EIN)</a> </li> <li><a href="/ru/filing/wheres-my-amended-return" id="accessible-megamenu-fayl-submenu-17" data-drupal-link-system-path="node/17175">Проверьте статус своей декларации с внесенными поправками</a> </li> <li><a href="/ru/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-fayl-submenu-18" data-drupal-link-system-path="node/16696">Получение Индивидуального номера для защиты личных данных (IP PIN))</a> </li> <li><a href="/ru/file-your-taxes-for-free" id="accessible-megamenu-fayl-submenu-19" data-drupal-link-system-path="node/141421">Получите статус возврата </a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/payments" aria-controls="accessible-megamenu-uplata-submenu" aria-expanded="false" aria-label="Уплата menu has additional options. Use the spacebar to open the Уплата sub menu or enter to navigate to the Уплата page." role="application" id="accessible-megamenu-nav-item-1">Уплата</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-uplata-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ru/payments" class="mobile-only-text" id="accessible-megamenu-uplata-submenu-0" data-drupal-link-system-path="node/19551">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-uplata-submenu-1">УПЛАТА С ПОМОЩЬЮ</span> </li> <li><a href="/ru/payments/direct-pay-with-bank-account" id="accessible-megamenu-uplata-submenu-2" data-drupal-link-system-path="node/10224">Банковский счет (прямая уплата)</a> </li> <li><a href="/ru/payments/online-payment-agreement-application" id="accessible-megamenu-uplata-submenu-3" data-drupal-link-system-path="node/16716">Программа уплаты (соглашение об уплате в рассрочку</a> </li> <li><a href="/ru/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-uplata-submenu-4" data-drupal-link-system-path="node/15488">Электронная система уплаты федеральных налогов (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-uplata-submenu-5">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/your-account" id="accessible-megamenu-uplata-submenu-6" data-drupal-link-system-path="node/126776">Ваш онлайн-счет</a> </li> <li><a href="/ru/individuals/tax-withholding-estimator" id="accessible-megamenu-uplata-submenu-7" data-drupal-link-system-path="node/107181">Средство оценки удержанного налога Налогового управление США (IRS)</a> </li> <li><a href="/ru/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-uplata-submenu-8" data-drupal-link-system-path="node/17135">Расчетный налог</a> </li> <li><a href="/ru/payments/penalties" id="accessible-megamenu-uplata-submenu-9" data-drupal-link-system-path="node/91826">Штрафы</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/refunds" aria-controls="accessible-megamenu-vozvraty-naloga-submenu" aria-expanded="false" aria-label="Возвраты налога menu has additional options. Use the spacebar to open the Возвраты налога sub menu or enter to navigate to the Возвраты налога page." role="application" id="accessible-megamenu-nav-item-2">Возвраты налога</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-vozvraty-naloga-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ru/refunds" class="mobile-only-text" id="accessible-megamenu-vozvraty-naloga-submenu-0" data-drupal-link-system-path="node/130131">Обзор</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ru/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-vozvraty-naloga-submenu-1" data-drupal-link-system-path="node/19556">Где мой возврат?</a> </li> <li><a href="/ru/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-vozvraty-naloga-submenu-2" data-drupal-link-system-path="node/10971">Прямой вклад</a> </li> <li><a href="/ru/filing/wheres-my-amended-return" id="accessible-megamenu-vozvraty-naloga-submenu-3" data-drupal-link-system-path="node/17175">Где моя налоговая декларация с поправками?</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/credits-and-deductions" aria-controls="accessible-megamenu-nalogovye-zachety-i-vychety-submenu" aria-expanded="false" aria-label="Налоговые зачеты и вычеты menu has additional options. Use the spacebar to open the Налоговые зачеты и вычеты sub menu or enter to navigate to the Налоговые зачеты и вычеты page." role="application" id="accessible-megamenu-nav-item-3">Налоговые зачеты и вычеты</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ru/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-0" data-drupal-link-system-path="node/80206">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-1">ИНФОРМАЦИЯ ДЛЯ</span> </li> <li><a href="/ru/credits-and-deductions-for-individuals" title="Для вас и вашей семьи" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-2" data-drupal-link-system-path="node/5">Физические лица</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Для вас и вашей семьи </span> </li> <li><a href="/ru/credits-deductions/businesses" title="Стандартная ставка за пробег в милях и другая информация" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-3" data-drupal-link-system-path="node/19941">Компания и самозанятое лицо</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Стандартная ставка за пробег в милях и другая информация </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-4">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-5" data-drupal-link-system-path="node/18966">Налоговый зачет за заработанный доход (EITC)</a> </li> <li><a href="/ru/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-6" data-drupal-link-system-path="node/771">Налоговый зачет, выплачиваемый за ребенка</a> </li> <li><a href="/ru/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-7" data-drupal-link-system-path="node/126641">Зачеты за экологически чистые автомобили и энергоэффективность жилья</a> </li> <li><a href="/ru/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-8" data-drupal-link-system-path="node/5229">Стандартный вычет</a> </li> <li><a href="/ru/retirement-plans" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-9" data-drupal-link-system-path="node/19741">Пенсионные программы</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/forms-instructions" aria-controls="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu" aria-expanded="false" aria-label="Налоговые формы и инструкции menu has additional options. Use the spacebar to open the Налоговые формы и инструкции sub menu or enter to navigate to the Налоговые формы и инструкции page." role="application" id="accessible-megamenu-nav-item-4">Налоговые формы и инструкции</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ru/forms-instructions" class="mobile-only-text" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-0" data-drupal-link-system-path="node/6">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-1">НАЛОГОВЫЕ ФОРМЫ И ИНСТРУКЦИИ</span> </li> <li><a href="/ru/forms-pubs/about-form-1040" title="Индивидуальная налоговая декларация" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-2" data-drupal-link-system-path="node/16022">Форма 1040 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Индивидуальная налоговая декларация </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Инструкции к форме 1040" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-3">Инструкции к форме 1040 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Инструкции к форме 1040 </span> </li> <li><a href="/ru/forms-pubs/about-form-w-9" title="Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-4" data-drupal-link-system-path="node/15825">Форма W-9 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации </span> </li> <li><a href="/ru/forms-pubs/about-form-4506-t" title="Запрос выписки из налоговой декларации" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-5" data-drupal-link-system-path="node/10554">Форма 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос выписки из налоговой декларации </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ru/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-6" data-drupal-link-system-path="node/15498">Форма W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы </span> </li> <li><a href="/ru/forms-pubs/about-form-941" title="Квартальная Федеральная налоговая декларацию работодателя" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-7" data-drupal-link-system-path="node/53446">Форма 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Квартальная Федеральная налоговая декларацию работодателя </span> </li> <li><a href="/ru/forms-pubs/about-form-w-2" title="Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-8" data-drupal-link-system-path="node/5737">Форма W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию </span> </li> <li><a href="/ru/forms-pubs/about-form-9465" title="Запрос договора рассрочки" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-9" data-drupal-link-system-path="node/15532">Форма 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос договора рассрочки </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-10">АКТУАЛЬНЫЕ ВОПРОСЫ ДЛЯ НАЛОГОВЫХ СПЕЦИАЛИСТОВ</span> </li> <li><a href="/ru/forms-pubs/about-form-1040x" title="Исправленная декларация о выплате индивидуального подоходного налога США" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-11" data-drupal-link-system-path="node/19996">Форма 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Исправленная декларация о выплате индивидуального подоходного налога США </span> </li> <li><a href="/ru/forms-pubs/about-form-2848" title="Заявление на получение доверенности" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-12" data-drupal-link-system-path="node/15839">Форма 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Заявление на получение доверенности </span> </li> <li><a href="/ru/forms-pubs/about-form-w-7" title="Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN)" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-13" data-drupal-link-system-path="node/15536">Форма W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN) </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Правила, регулирующие практику взаимодействия с Налоговым управлением США" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-14">Циркуляр 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Правила, регулирующие практику взаимодействия с Налоговым управлением США </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/ru/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-search-api-autocomplete js-form-type-search-api-autocomplete form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Поиск" aria-label="Поиск" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- любой -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- любой -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Поиск" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Поиск"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Поиск</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-ru"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </li> <li> <a href="/ru/newsroom" title="Новости" data-drupal-link-system-path="node/19646">Новости</a> </li> <li> <a href="/ru/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li class="last"> <a href="/ru/tax-professionals" data-drupal-link-system-path="node/11">Налоговые специалисты</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">Файл</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/filing" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">ИНФОРМАЦИЯ ДЛЯ</span></li><li><a href="/ru/how-to-file-your-taxes-step-by-step">Физические лица</a></li><li><a href="/ru/charities-and-nonprofits">Благотворительные и некоммерческие организации</a></li><li><a href="/ru/businesses">Компания и самозанятое лицо</a></li><li><a href="/ru/individuals/international-taxpayers">Международные налогоплательщики</a></li><li><a href="/ru/government-entities/indian-tribal-governments">Индейские племенные органы власти</a></li><li><a href="/ru/government-entities/federal-state-local-governments">Федеральные, штатные и местные органы власти</a></li><li><a href="/ru/tax-exempt-bonds">Облигации, освобожденные от налогообложения</a></li><li><span class="mega-menu-column-header">ПОДАЧА НАЛОГОВЫХ ДЕКЛАРАЦИЙ ФИЗИЧЕСКИМИ ЛИЦАМИ</span></li><li><a href="/ru/filing/individuals/how-to-file">Как подавать налоговую декларацию</a></li><li><a href="/ru/filing/individuals/when-to-file">Когда подавать налоговую декларацию</a></li><li><a href="/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Куда подавать налоговую декларацию</a></li><li><a href="/ru/filing/individuals/update-my-information">Обновите свои данные</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ</span></li><li><a href="/ru/individuals/get-transcript">Получение вашей налоговой документации</a></li><li><a href="/ru/businesses/small-businesses-self-employed/get-an-employer-identification-number">Идентификационный номер работодателя (EIN)</a></li><li><a href="/ru/filing/wheres-my-amended-return">Проверьте статус своей декларации с внесенными поправками</a></li><li><a href="/ru/identity-theft-fraud-scams/get-an-identity-protection-pin">Получение Индивидуального номера для защиты личных данных (IP PIN))</a></li><li><a href="/ru/file-your-taxes-for-free">Получите статус возврата </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Уплата</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/payments" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">УПЛАТА С ПОМОЩЬЮ</span></li><li><a href="/ru/payments/direct-pay-with-bank-account">Банковский счет (прямая уплата)</a></li><li><a href="/ru/payments/online-payment-agreement-application">Программа уплаты (соглашение об уплате в рассрочку</a></li><li><a href="/ru/payments/eftps-the-electronic-federal-tax-payment-system">Электронная система уплаты федеральных налогов (EFTPS)</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ</span></li><li><a href="/ru/your-account">Ваш онлайн-счет</a></li><li><a href="/ru/individuals/tax-withholding-estimator">Средство оценки удержанного налога Налогового управление США (IRS)</a></li><li><a href="/ru/businesses/small-businesses-self-employed/estimated-taxes">Расчетный налог</a></li><li><a href="/ru/payments/penalties">Штрафы</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Возвраты налога</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/refunds" class="mobile-only-text">Обзор</a></li><li><a href="/ru/wheres-my-refund" class="mega-menu-column-header">Где мой возврат?</a></li><li><a href="/ru/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Прямой вклад</a></li><li><a href="/ru/filing/wheres-my-amended-return">Где моя налоговая декларация с поправками?</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Налоговые зачеты и вычеты</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/credits-and-deductions" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">ИНФОРМАЦИЯ ДЛЯ</span></li><li><a href="/ru/credits-and-deductions-for-individuals" title="Для вас и вашей семьи">Физические лица</a></li><li><a href="/ru/credits-deductions/businesses" title="Стандартная ставка за пробег в милях и другая информация">Компания и самозанятое лицо</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ</span></li><li><a href="/ru/credits-deductions/individuals/earned-income-tax-credit-eitc">Налоговый зачет за заработанный доход (EITC)</a></li><li><a href="/ru/credits-deductions/individuals/child-tax-credit">Налоговый зачет, выплачиваемый за ребенка</a></li><li><a href="/ru/credits-deductions/clean-vehicle-and-energy-credits">Зачеты за экологически чистые автомобили и энергоэффективность жилья</a></li><li><a href="/ru/help/ita/how-much-is-my-standard-deduction">Стандартный вычет</a></li><li><a href="/ru/retirement-plans">Пенсионные программы</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Налоговые формы и инструкции</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/forms-instructions" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">НАЛОГОВЫЕ ФОРМЫ И ИНСТРУКЦИИ</span></li><li><a href="/ru/forms-pubs/about-form-1040" title="Индивидуальная налоговая декларация">Форма 1040 </a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="Инструкции к форме 1040">Инструкции к форме 1040 </a></li><li><a href="/ru/forms-pubs/about-form-w-9" title="Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации">Форма W-9 </a></li><li><a href="/ru/forms-pubs/about-form-4506-t" title="Запрос выписки из налоговой декларации">Форма 4506-T</a></li><li><a href="/ru/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы">Форма W-4</a></li><li><a href="/ru/forms-pubs/about-form-941" title="Квартальная Федеральная налоговая декларацию работодателя">Форма 941</a></li><li><a href="/ru/forms-pubs/about-form-w-2" title="Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию">Форма W-2</a></li><li><a href="/ru/forms-pubs/about-form-9465" title="Запрос договора рассрочки">Форма 9465</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ ДЛЯ НАЛОГОВЫХ СПЕЦИАЛИСТОВ</span></li><li><a href="/ru/forms-pubs/about-form-1040x" title="Исправленная декларация о выплате индивидуального подоходного налога США">Форма 1040-X</a></li><li><a href="/ru/forms-pubs/about-form-2848" title="Заявление на получение доверенности">Форма 2848</a></li><li><a href="/ru/forms-pubs/about-form-w-7" title="Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN)">Форма W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Правила, регулирующие практику взаимодействия с Налоговым управлением США">Циркуляр 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">Главное меню</h2> <ul data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ru/filing" class="top-level-nav-item">Файл</a> </li> <li> <a href="/ru/payments" class="top-level-nav-item">Уплата</a> </li> <li> <a href="/ru/refunds" class="top-level-nav-item">Возвраты налога</a> </li> <li> <a href="/ru/credits-and-deductions" class="top-level-nav-item">Налоговые зачеты и вычеты</a> </li> <li> <a href="/ru/forms-instructions" class="top-level-nav-item">Налоговые формы и инструкции</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul data-block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </li> <li> <a href="/ru/newsroom" title="Новости" data-drupal-link-system-path="node/19646">Новости</a> </li> <li> <a href="/ru/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li class="last"> <a href="/ru/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Налоговые специалисты</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=ru xml:lang=ru ><a href="/ru" lang=ru xml:lang=ru >Главная страница</a></li><li lang=ru xml:lang=ru ><a href="/ru/newsroom" lang=ru xml:lang=ru >Новости (Английский)</a></li><li class="active"> Taxpayer First Act </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">Taxpayer First Act</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/72051" class="en"><a href="/taxpayer-first-act" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/72051">English</a></li><li hreflang="es" data-drupal-link-system-path="node/72051" class="es"><a href="/es/taxpayer-first-act" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/72051">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/72051" class="zh-hans"><a href="/zh-hans/taxpayer-first-act" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/72051">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/72051" class="zh-hant"><a href="/zh-hant/taxpayer-first-act" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/72051">中文 (繁體)</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In Новости (Английский) <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/topics-in-the-news" title="Темы в новостях" id="term-18716" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Темы в новостях</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/news-releases-for-current-month" title="Бюллетени новостей (Английский)" id="term-18696" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Бюллетени новостей (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/multimedia-center" title="Мультимедийный центр (Английский)" id="term-18671" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Мультимедийный центр (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/tax-relief-in-disaster-situations" title="Налоговые льготы при стихийных бедствиях" id="term-18641" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Налоговые льготы при стихийных бедствиях</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/inflation-reduction-act-of-2022" title="«Закон о снижении инфляции» (Английский)" id="term-29301" rel="child" lang="ru" xml:lang="ru" hreflang="ru">«Закон о снижении инфляции» (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/tax-reform" title="Налоговая реформа (Английский)" id="term-25626" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Налоговая реформа (Английский)</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/ru/taxpayer-first-act" title="Закон «Taxpayer First» (Английский)" id="term-28111" rel="parent" lang="ru" xml:lang="ru" hreflang="ru">Закон «Taxpayer First» (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/help/tax-scams/recognize-tax-scams-and-fraud" title="Налоговые мошенничества/предупреждения для потребителей" id="term-18706" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Налоговые мошенничества/предупреждения для потребителей</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/the-tax-gap" title="Недоплата налога (Английский)" id="term-18711" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Недоплата налога (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/fact-sheets" title="Справки (Английский)" id="term-18651" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Справки (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/irs-tax-tips" title="Налоговые советы Налогового управления США (IRS) (Английский)" id="term-18661" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Налоговые советы Налогового управления США (IRS) (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/e-news-subscriptions" title="Подписка на электронные новости (Английский)" id="term-18646" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Подписка на электронные новости (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/irs-guidance" title="Руководство Налогового управления США (Английский)" id="term-18656" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Руководство Налогового управления США (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/irs-media-relations-office-contact-number" title="Контакты средств массовой информации (Английский)" id="term-18666" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Контакты средств массовой информации (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/newsroom/irs-statements-and-announcements" title="Заявления и объявления Налогового управления США (IRS) (Английский)" id="term-24916" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Заявления и объявления Налогового управления США (IRS) (Английский)</a> </li> </ul> </div> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> Эта страница не переведена на русский язык, поскольку перевод на выбранный вами язык в данный момент отсутствует. <a href="https://www.irs.gov/ru/help/let-us-help-you#help">Получите помощь на своем родном языке</a>. </div> </div> </div> </section> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"> <section data-block-plugin-id="block_content:2443bee9-0fa5-4cbf-b7ce-38325be1fffc" class="block block-block-content block-block-content2443bee9-0fa5-4cbf-b7ce-38325be1fffc clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="pup-media-alert"> <div class="pup-media-alert__danger" role="alert"> <div class="pup-media-alert__icon"><i aria-label="Danger Alert" class="fa fa-exclamation-circle"></i></div> <div class="pup-media-alert__content"> <p>The Taxpayer First Act Report to Congress directed the IRS to formulate recommendations to reimagine the taxpayer experience, enhance employee training and restructure the IRS to increase collaboration and innovation. In April 2023 we incorporated this work into the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="06d75d0f-2adc-4e9c-9ac8-3b80edd70e57" href="/about-irs/irs-inflation-reduction-act-strategic-operating-plan" title="IRS Inflation Reduction Act Strategic Operating Plan">Inflation Reduction Act Strategic Operating Plan</a>.</p> </div> </div> </div> </div> </section> <section data-block-plugin-id="block_content:16d0b011-2772-4c91-9109-7029dc550800" class="block block-block-content block-block-content16d0b011-2772-4c91-9109-7029dc550800 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Reimagining the IRS to put taxpayers first</h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7895ac9f-e9bf-41e6-b4a2-5c2a2b06e559" href="https://www.irs.gov/pub/irs-pdf/p5426.pdf" title="Taxpayer First Act full report to Congress">Report to Congress (full version) <span class="link-label label-file label-file-pdf">PDF</span></a><br> Read the full TFA Report to Congress</p> <p>Reports to Congress fact sheets:</p> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7082f727-12cb-4c77-a4e4-a203df58dd35" href="https://www.irs.gov/pub/newsroom/TFA-one-pager-taxpayer-experience-strategy.pdf" title="Taxpayer first Act - Taxpayer Experience Strategy one-pager">Taxpayer Experience Strategy <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="63be4a6c-df73-4589-ac68-1d2a7d5f74b2" href="https://www.irs.gov/pub/newsroom/TFA-one-pager-training-strategy.pdf" title="Taxpayer First Act - Taxpayer Training Strategy one pager overview">Training Strategy <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="18d017fb-5c43-4b7d-83e0-bcfae8b0aa57" href="https://www.irs.gov/pub/newsroom/TFA-one-pager-org-redesign-strategy.pdf" title="Taxpayer First Act - Organization redesign Strategy one pager overview">Organization Redesign <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </div> <div style="width: 45%; float: right;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b35e6725-565a-470a-b2ac-adcfc472af7e" href="/newsroom/taxpayer-first-act-resources-and-guidance" title="Taxpayer First Act: Resources and Guidance">Resources and Guidance</a><br> Links to related materials, all TFA provisions</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f1d891ca-f560-4665-8380-2d4ad30d7e2d" href="/newsroom/irs-sends-taxpayer-first-act-report-to-congress" style="background-color: transparent; box-sizing: border-box; color: rgb(0, 89, 156); font-family: Source Sans Pro,sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 1.25em; orphans: 2; text-align: left; text-decoration: underline; text-indent: 0px; text-transform: none; transition-delay: 0s; transition-duration: 0.3s; transition-property: all; transition-timing-function: ease; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;" title="IRS sends Taxpayer First Act Report to Congress">IRS sends Taxpayer First Act Report to Congress</a><br> For our friends in the press</p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:058fbbb8-7070-402b-8d9b-29443fbe82f6" class="block block-block-content block-block-content058fbbb8-7070-402b-8d9b-29443fbe82f6 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="e6ab2b30-30bc-48fa-b422-4e9d5847cf1a" data-langcode="en" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/TFA-taxpayer-experience.jpg" width="550" height="300" alt="Soft focus of Happy Client standing at the Wall, Smiling while using Smartphone. Surrounded by Positive Review in Speech Bubble and Social Network icons" title="Soft focus of Happy Client standing at the Wall, Smiling while using Smartphone. Surrounded by Positive Review in Speech Bubble and Social Network icons" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> <h2><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1e118360-9a5f-4bc4-86aa-326decd5ec24" href="/newsroom/taxpayer-first-act-taxpayer-experience" title="Taxpayer First Act - Taxpayer Experience">Taxpayer Experience Strategy</a></h2> <p>Improving the delivery of services to diverse taxpayers</p> <p> </p> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-2"> <section data-block-plugin-id="block_content:20383477-2dd6-4e55-a91a-29c62f6a2dbe" class="block block-block-content block-block-content20383477-2dd6-4e55-a91a-29c62f6a2dbe open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="57e09c27-77b6-4466-be7c-6b3216f3e3ab" data-langcode="en" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/tfa-training-550.jpg" width="550" height="300" alt="keyboard with training written on the enter key" title="keyboard with training written on the enter key" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> <h2><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ec9b04c1-b569-4a03-9b16-f74cd1e0ab21" href="/newsroom/taxpayer-first-act-irs-training" title="Taxpayer First Act - IRS Training">Training Strategy</a></h2> <p>Improving employee training to deliver excellent service</p> <p> </p> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-3"> <section data-block-plugin-id="block_content:6d1001c2-0b72-4927-974a-39ca4afe81f0" class="block block-block-content block-block-content6d1001c2-0b72-4927-974a-39ca4afe81f0 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div data-embed-button="media_browser" data-entity-embed-display="view_mode:media.embedded" data-entity-embed-display-settings="[]" data-entity-type="media" data-entity-uuid="7d82913d-3790-47e2-a80e-3976e764b371" data-langcode="en" class="embedded-entity"><div> <div class="field field--name-image field--type-image field--label-hidden field--item"> <img src="/pub/image/tfa-organizational-redesign-strategy-550.jpg" width="550" height="300" alt="Connected collage of people doing different tasks" title="Connected collage of people doing different tasks" loading="lazy" typeof="foaf:Image" class="img-responsive"> </div> </div> </div> <h2><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b32f97dd-bc27-422d-a7f4-aa584559503b" href="/newsroom/taxpayer-first-act-irs-organizational-redesign-strategy" title="Taxpayer First Act - IRS Organizational Redesign Strategy">Organizational Redesign Strategy</a></h2> <p>Pursuing efficient and effective tax administration</p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 04-Mar-2025 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/ru/taxpayer-first-act" data-a2a-title="Taxpayer First Act"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title a2a_button_linkedin"><i class="fa fa-linkedin-square social-icon" aria-hidden="true"></i><span>Linkedin</span></a></li><li role="separator" class="divider"></li></ul></li><li><button class="pup-print" type="button" onclick="javascript:print();">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul data-block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Наше агентство <span class="caret"></span></span> <div role="region"> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ru/about-irs" data-drupal-link-system-path="node/18841">О Налоговом управлении США (IRS)</a> </li> <li> <a href="https://jobs.irs.gov/">Карьера</a> </li> <li> <a href="/ru/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">Операции и Бюджет</a> </li> <li> <a href="/ru/statistics" data-drupal-link-system-path="node/19746">Статистика по налогообложению</a> </li> <li> <a href="/ru/help/let-us-help-you" data-drupal-link-system-path="node/16916">Справка</a> </li> <li class="last"> <a href="/ru/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">Найти местный офис</a> </li> </ul> </div> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Знайте свои права <span class="caret"></span></span> <div role="region"> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ru/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">Декларация прав налогоплательщика</a> </li> <li> <a href="/ru/taxpayer-advocate" data-drupal-link-system-path="node/18846">Служба консультативной поддержки налогоплательщиков</a> </li> <li> <a href="/ru/appeals" data-drupal-link-system-path="node/19036">Независимый отдел апелляций (полная фраза)</a> </li> <li> <a href="/ru/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">Гражданские права</a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">Закон о свободе информации (ЗСИ)</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">Данные по Закону об уведомлении и о борьбе с дискриминацией, и ответными мерами федеральных служащих.</a> </li> <li class="last"> <a href="/ru/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">Авторитетный источник</a> </li> </ul> </div> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Разрешение налоговой проблемы <span class="caret"></span></span> <div role="region"> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ru/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">Уведомления и Письма Налоговой службы</a> </li> <li> <a href="/ru/identity-theft-central" data-drupal-link-system-path="node/19616">Кража персональных данных</a> </li> <li> <a href="/ru/help/tax-scams" data-drupal-link-system-path="node/138436">Налоговые аферы</a> </li> <li> <a href="/ru/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">Налоговое мошенничество</a> </li> <li> <a href="/ru/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">Следствие по уголовному делу</a> </li> <li class="last"> <a href="/ru/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">Управление по работе с информаторами</a> </li> </ul> </div> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Языки <span class="caret"></span></span> <div role="region"> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.irs.gov/es" lang="es" xml:lang="es">Español</a> </li> <li> <a href="https://www.irs.gov/zh-hans" lang="zh-hans" xml:lang="zh-hans">中文 (简体)</a> </li> <li> <a href="https://www.irs.gov/zh-hant" lang="zh-hant" xml:lang="zh-hant">中文 (繁體)</a> </li> <li> <a href="https://www.irs.gov/ko" lang="ko" xml:lang="ko">한국어</a> </li> <li> <a href="https://www.irs.gov/ru" lang="ru" xml:lang="ru">Pусский</a> </li> <li> <a href="https://www.irs.gov/vi" lang="vi" xml:lang="vi">Tiếng Việt</a> </li> <li> <a href="https://www.irs.gov/ht" lang="ht" xml:lang="ht">Kreyòl ayisyen</a> </li> <li> <a href="https://www.irs.gov" lang="en" xml:lang="en">English</a> </li> <li class="last"> <a href="/ru/help/languages" data-drupal-link-system-path="node/80696">Другие языки</a> </li> </ul> </div> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Взаимосвязанные веб-сайты <span class="caret"></span></span> <div role="region"> <ul data-block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">Министерство финансов США</a> </li> <li> <a href="https://www.treasury.gov/tigta/">Генеральный инспектор Министерства финансов США по налоговому администрированию</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.usaspending.gov">USAspending.gov</a> </li> <li class="last"> <a href="https://vote.gov/">Vote.gov</a> </li> </ul> </div> </li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row pup-footer-social-media-links"> <div class="region region-social-media-footer pull-right"> <section id="block-socialmediaforfooter" data-block-plugin-id="block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582" class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"> <div class="row"> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.facebook.com/IRS" aria-label="IRS Facebook "> <i aria-hidden="true" class="fa fa-facebook-square"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.twitter.com/IRSnews" aria-label="IRS Twitter"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zm297.1 84L257.3 234.6 379.4 396H283.8L209 298.1 123.3 396H75.8l111-126.9L69.7 116h98l67.7 89.5L313.6 116h47.5zM323.3 367.6L153.4 142.9H125.1L296.9 367.6h26.3z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.instagram.com/irsnews" aria-label="Instagram"> <i aria-hidden="true" class="fa fa-instagram"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.linkedin.com/company/irs" aria-label="IRS LinkedIn"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.youtube.com/user/irsvideos" aria-label="IRS Youtube"> <i aria-hidden="true" class="fa fa-youtube-play"></i> </a> </div> </div> </div> </section> </div> </div> </div> <div class="pup-footer-bottom"> <div class="container"> <div class="pup-footer-logo"> <a href="/ru"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="домашняя страница"></a> </div> <div class="subfooter-menu"> <div class="region region-subfooter"> <nav role="navigation" aria-labelledby="block-subfooter-menu" id="block-subfooter" data-block-plugin-id="system_menu_block:subfooter"> <h2 class="visually-hidden" id="block-subfooter-menu">Subfooter</h2> <ul data-block="subfooter" class="menu menu--subfooter nav"> <li class="first"> <a href="/ru/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">Политика конфиденциальности</a> </li> <li class="last"> <a href="/ru/accessibility" data-drupal-link-system-path="node/82611">Доступность</a> </li> </ul> </nav> </div> </div> </div> </div> </footer> <script src='/static_assets/js/libs/jquery.min.js' type='text/javascript'></script>  </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"ru","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"en","entityVid":"5681161","entityCreated":"1572534757","entityStatus":"1","entityType":"node","entityBundle":"landing_page","entityId":"72051","entityTitle":"Taxpayer First Act","primaryCategory":"taxpayer-first-act","field_pup_ot_guid":[],"field_pup_ot_url":[],"entityTaxonomy":{"pup_channels":{"6266":"Newsroom"},"pup_navigation":{"28111":"Taxpayer First Act"},"pup_organization":{"13976":"CL:C:MR"}},"userUid":0});</script> <script src="/pub/js/js_ibSyRwj9jjgIveNjxAv5v5CAT0SvIdm39j28bhB0cfg.js?scope=footer&delta=0&language=ru&theme=pup_irs&include=eJxtkWuWwyAIhTekcUk5qNQwNeJB7GP3k6TNNJnTP-r9LigghMASics4Y-nNwVmPd4oJ1UCMylCebj8MF-GixjNrU4HqKle-oRyIMmelasLEDYt7bYPHy06i9Ap5eCkTQSHDE8V5nOBGLM3gQzOV6x75liYxp4yjQnJpWf7rAX7gcYazqb2OS3PYGnnKpGsrM5VxrdKDbL6Hhi5l9pBtI0V7QdAu2DY3XDGSsow190TlMKvv9je4RZK0v1eCUNUPnkHDZCekNOkHYgK7fseBlH4ubqN9mbcVvtsMJVJJtkI6-A1Bltv3vF_qFMcJ"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_kd4bgvCbsH6OpxwfaQ3PquAJNqzEAn7sCLljwLtqe3Q.js?scope=footer&delta=2&language=ru&theme=pup_irs&include=eJxtkWuWwyAIhTekcUk5qNQwNeJB7GP3k6TNNJnTP-r9LigghMASics4Y-nNwVmPd4oJ1UCMylCebj8MF-GixjNrU4HqKle-oRyIMmelasLEDYt7bYPHy06i9Ap5eCkTQSHDE8V5nOBGLM3gQzOV6x75liYxp4yjQnJpWf7rAX7gcYazqb2OS3PYGnnKpGsrM5VxrdKDbL6Hhi5l9pBtI0V7QdAu2DY3XDGSsow190TlMKvv9je4RZK0v1eCUNUPnkHDZCekNOkHYgK7fseBlH4ubqN9mbcVvtsMJVJJtkI6-A1Bltv3vF_qFMcJ"></script> </body> </html>

CINXE.COM

Taxpayer First Act | Internal Revenue Service