Tax exempt bonds | 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="Information for issuers of tax credit & direct pay bonds." /> <meta name="abstract" content="Information for issuers of tax credit & direct pay bonds." /> <meta http-equiv="content-language" content="en" /> <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="Information for issuers of tax credit & direct pay bonds." /> <meta name="twitter:title" content="Tax exempt bonds | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <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": "Tax exempt bonds", "datePosted": "2017-05-26T16:03:42-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="19671" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1724125508" /> <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="dv0pb" /> <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/tax-exempt-bonds" /> <link rel="canonical" href="https://www.irs.gov/tax-exempt-bonds" /> <link rel="shortlink" href="https://www.irs.gov/node/19671" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>Tax exempt bonds | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_Pfp9stDZ-JsKwq1k9T-7HcOwckFpA3Ba2Jl3wtCiwS8.css?delta=0&language=ru&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_V1a9ID-ZNG8LkSPr3VZDhhsq1hdwZmsp587HOIP-tro.css?delta=1&language=ru&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=ru&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_eJlOfrLuYP5QevjomVF5xpLShlFIWAdzaRTmJhLGROo.css?delta=3&language=ru&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&delta=0&language=ru&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></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="bdpnbeqxy7unmz2lwwoa-f-46d782b7d-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/1.1","ak.rid":"38da8578","ak.r":42735,"ak.a2":e,"ak.m":"","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":42426,"ak.gh":"23.66.234.22","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1733014940","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==G4GTytAD7NPTlQrjjPV7MBII3X1ba7VxnrSvq58aMHa3KE0JagF8JI0EGCwUXp8zyOCLv7tLQmfdmRBKPxIEgmlLH5kMM3UWxFDH9BcfbgmdmiISwGUxkRcrPyKlkmarUa75Aroubfb3E6JhE2OLJPwk1ZYHTjvuInNaO4WhI41N3TfyOZpdXrC3XiMmKBWLkBlu2d14YOH4GmyH76I/VjNNHnVB/3RpdSmhHhGT8SM1H0ekERcpkx19wX7YL6QZY1QbV6l0jvZvNfpzzGxzCyySBzIp/4+fdNc/CmK74yhZwl19FUrk8FP5TmoeYaBAn+YkJw7OQJ9uXsX3HGj9WHB0AUW0ZA1W+kcngqDLwBR8KV1pt6JpUt93uUK5kHeyXRH7xfkzSvmng8cbKFRMXmuPaWggV510Y+zZCtl80Ko=","ak.pv":"197","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"> <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 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-sm-10 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" block="languageswitcher"><li hreflang="en" data-drupal-link-system-path="node/19671" class="en"><a href="/tax-exempt-bonds" class="language-link" lang="en" hreflang="en" data-drupal-link-system-path="node/19671">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19671" class="es"><a href="/es/tax-exempt-bonds" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/19671">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19671" class="zh-hans"><a href="/zh-hans/tax-exempt-bonds" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19671">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19671" class="zh-hant"><a href="/zh-hant/tax-exempt-bonds" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19671">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/19671" class="ko"><a href="/ko/tax-exempt-bonds" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="node/19671">한국어</a></li><li hreflang="vi" data-drupal-link-system-path="node/19671" class="vi"><a href="/vi/tax-exempt-bonds" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/19671">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19671" class="ht"><a href="/ht/tax-exempt-bonds" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/19671">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 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 id="pup-mobile-navbar-searchBtn" class="pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse"> Поиск <span class="sr-only">Toggle search</span> <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 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-textfield js-form-type-textfield 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"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Меню <span class="sr-only">Toggle menu</span> </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> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <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> <li class="expanded megamenu-top-nav-item dropdown active"> <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 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 class="active"><a href="/ru/tax-exempt-bonds" id="accessible-megamenu-fayl-submenu-8" data-drupal-link-system-path="node/19671" class="is-active" aria-current="page">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/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-fayl-submenu-19" data-drupal-link-system-path="node/54546">Получите статус возврата </a> </li> </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 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/payments/online-account-for-individuals" id="accessible-megamenu-uplata-submenu-6" data-drupal-link-system-path="node/11608">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> </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 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 переплаченных налогов?</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/taxtopics/tc203" id="accessible-megamenu-vozvraty-naloga-submenu-3" data-drupal-link-system-path="node/67936">Уменьшенные возвраты налога</a> </li> <li><a href="/ru/filing/file-an-amended-return" id="accessible-megamenu-vozvraty-naloga-submenu-4" data-drupal-link-system-path="node/128551">Подайте декларацию с поправками</a> </li> </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 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> </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 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> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form 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-textfield js-form-type-textfield 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 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/filing/irs-free-file-do-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/payments/online-account-for-individuals">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 переплаченных налогов?</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/taxtopics/tc203">Уменьшенные возвраты налога</a></li><li><a href="/ru/filing/file-an-amended-return">Подайте декларацию 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 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 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/filing" lang=ru xml:lang=ru >Подача налоговых деклараций</a></li><li class="active"> Tax exempt bonds </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">Tax exempt bonds</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </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">More In Подача налоговых деклараций</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/ru/how-to-file-your-taxes-step-by-step" title="Физические лица" id="term-18191" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Физические лица</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/businesses" title="Коммерческие предприятия и лица, работающие на себя" id="term-17741" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Коммерческие предприятия и лица, работающие на себя</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/charities-and-nonprofits" title="Благотворительные и некоммерческие организации" id="term-17426" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Благотворительные и некоммерческие организации</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/individuals/international-taxpayers" title="Зарубежные налогоплательщики" id="term-18241" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Зарубежные налогоплательщики</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/government-entities/governmental-liaisons" title="Представители по связям с государственными органами (Английский)" id="term-18021" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Представители по связям с государственными органами (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/government-entities/federal-state-local-governments" title="Федеральные государственные органы, государственные органы штатов и местные государственные органы (Английский)" id="term-17971" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Федеральные государственные органы, государственные органы штатов и местные государственные органы (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/government-entities/indian-tribal-governments" title="Правительства индейских племен (Английский)" id="term-18086" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Правительства индейских племен (Английский)</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/ru/tax-exempt-bonds" title="Облигации, освобождаемые от обложения налогами (Английский)" id="term-18136" rel="parent" lang="ru" xml:lang="ru" hreflang="ru">Облигации, освобождаемые от обложения налогами (Английский)</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/ru/tax-exempt-bonds/tax-credit-and-direct-pay-bonds" title="Облигации типа ТС (Tax Credit) иDP (Direct Pay)" id="term-18181" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Облигации типа ТС (Tax Credit) иDP (Direct Pay)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/tax-exempt-bonds/forms-and-filing-requirements-for-tax-exempt-bonds" title="Формы и требования подачи декларации" id="term-18161" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Формы и требования подачи декларации</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/tax-exempt-bonds/post-issuance-compliance" title="Соблюдение требований после выпуска облигаций" id="term-18186" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Соблюдение требований после выпуска облигаций</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/tax-exempt-bonds/published-guidance" title="Опубликованное руководство" id="term-18176" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Опубликованное руководство</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/tax-exempt-bonds/reference-materials" title="Справочные материалы" id="term-18166" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Справочные материалы</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/tax-exempt-bonds/news" title="Новости" id="term-18146" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Новости</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/tax-exempt-bonds/contacts" title="Контакт" id="term-18156" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Контакт</a> </li> </ul> </li> </ul> </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:e70e0c29-d442-4224-9536-410523b698e6" class="block block-block-content block-block-contente70e0c29-d442-4224-9536-410523b698e6 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Information about tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds. Resources for issuers, borrowers and bond professionals.</p> <p>Buy savings bonds at <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="204b2b80-a2d9-4c1c-8955-d9a19c89b4b5" href="https://www.treasurydirect.gov/" title="Treasury Direct">Treasury Direct</a>.<br>  </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:989381f5-665f-4c19-a173-24a4d5e58156" class="block block-block-content block-block-content989381f5-665f-4c19-a173-24a4d5e58156 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Recent developments</h2> <p>Changes to guidance, law and procedures that affect tax-exempt bonds.</p> <ul> <li> <p><strong>Form 8038-CP - Availability of Electronic Filing; Mandatory Electronic Filing for Certain Filers in 2024. (March 27, 2023)</strong><br> As part of ongoing efforts to improve service for the tax-advantaged bond community, the IRS accepts electronic filing of Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds. For more information, review the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="669ea198-7bec-4482-b5a9-88487e385633" href="/tax-exempt-bonds/tax-exempt-bonds-community-updates" title="Tax-exempt bonds community updates">March 27, 2023 newsletter</a>.</p> </li> </ul> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="669ea198-7bec-4482-b5a9-88487e385633" href="/tax-exempt-bonds/tax-exempt-bonds-community-updates" title="Tax-exempt bonds community updates">Subscribe to Updates</a></p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-1"><section data-block-plugin-id="block_content:ff153ae8-ee14-416b-ae49-08ccaaccddeb" class="block block-block-content block-block-contentff153ae8-ee14-416b-ae49-08ccaaccddeb clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Voluntary Closing Agreement Program (VCAP)</h2> <p>Resolve violations of federal tax laws applicable to tax-advantaged bonds</p> </div> <a href='/tax-exempt-bonds/teb-voluntary-closing-agreement-program' class="pup-callout__link-btn btn btn-primary">Get Information</a> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-2"><section data-block-plugin-id="block_content:51cf4c82-3aa4-4e0e-a8f6-f367dc8db43d" class="block block-block-content block-block-content51cf4c82-3aa4-4e0e-a8f6-f367dc8db43d clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Forms and filing requirements</h2> <p>Forms and instructions for 8038 Series and other forms for tax-advantaged bonds</p> </div> <a href='/tax-exempt-bonds/forms-and-filing-requirements-for-tax-exempt-bonds' class="pup-callout__link-btn btn btn-primary">Get Forms</a> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-third-row-col-3"><section data-block-plugin-id="block_content:5793f07e-9768-4f59-afaa-19e602dd4d85" class="block block-block-content block-block-content5793f07e-9768-4f59-afaa-19e602dd4d85 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Community newsletter</h2> <p>Tax Exempt Bonds Community E-News</p> </div> <a href='/tax-exempt-bonds/subscription-to-tax-exempt-bond-community-news' class="pup-callout__link-btn btn btn-primary">Subscribe</a> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fourth-row-col-1"><section data-block-plugin-id="block_content:ea8e8a19-285f-47f3-b206-eedc360ef583" class="block block-block-content block-block-contentea8e8a19-285f-47f3-b206-eedc360ef583 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Post issuance compliance</h2> <p>General information on post-issuance compliance responsibilities of issuers of tax-advantaged bonds</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cdb6905f-0ad4-4707-a71b-534ddbf586bf" href="/tax-exempt-bonds/teb-post-issuance-compliance-some-basic-concepts" title="TEB post-issuance compliance: Some basic concepts">Basic Concepts</a></p> <h3>Related</h3> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="693e9ec3-de2f-4f3e-8c52-f8c8f6ed207b" href="/tax-exempt-bonds/irs-complaint-or-referral-process-tax-exempt-bonds" title="IRS complaint or referral process – Tax Exempt Bonds">Complaints or Referrals</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1c432ab8-0648-4f6f-b696-70652740401e" href="/tax-exempt-bonds/tax-exempt-bonds-faqs-regarding-reissuance" title="Tax exempt bonds FAQs regarding reissuance">Reissuance</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ded4f934-4a2b-4108-a383-b956fde4fc30" href="/tax-exempt-bonds/teb-self-correction-some-basic-concepts" title="TEB self-correction: Some basic concepts">Self Correction</a></p> <p> </p> </div> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fourth-row-col-2"><section data-block-plugin-id="block_content:ab1ac325-a930-459a-af41-a2bb4f6c8c00" class="block block-block-content block-block-contentab1ac325-a930-459a-af41-a2bb4f6c8c00 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Published guidance and resources</h2> <p>Announcements, Notices, Internal Revenue Manual, Revenue Procedures, Treasury Regulations, Issue Snapshots</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="55e759b4-ad61-4a9f-9c45-f803434eabab" href="/tax-exempt-bonds/bond-issuers-compliance-resources" title="Bond issuers - Compliance resources">Tax Exempt Bonds Toolkit</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9950b0ca-531a-4e7d-b73f-76444ef8a1eb" href="/tax-exempt-bonds/published-guidance" title="Published guidance">Published Guidance</a></p> <h3>Related</h3> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0f0ab569-2683-426b-9805-e964c689487e" href="/government-entities/tax-exempt-and-government-entities-issue-snapshots" title="Tax Exempt and Government Entities Issue Snapshots">Issue Snapshots</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="241046dc-c1dc-446b-96d0-1a29e14ae672" href="/tax-exempt-bonds/internal-revenue-manual-irm-materials-relating-to-tax-advantaged-bonds" title="Internal Revenue Manual (IRM) materials relating to tax-advantaged Bonds">Internal Revenue Manual (IRM) Materials</a></p> <p> </p> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12 col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fifth-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Tax credit and direct pay bonds</h2> <p>Information for issuers of tax credit & direct pay bonds.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="378e6de4-0967-43fa-b67b-f96b768ec306" href="/tax-exempt-bonds/form-8038-cp-faqs" title="Form 8038-CP FAQs">Filing Requirements - Form 8038-CP</a><br> Information to assist issuers in filing Form 8038-CP used to claim refundable credits payable to issuers of direct pay bonds</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7d5b09a5-41e7-4123-8b6f-fc080b91f8bd" href="/tax-exempt-bonds/qualified-and-specified-tax-credit-bonds-general-faqs" title="Qualified and Specified Tax Credit Bonds - General FAQs">Qualified and Specified Tax Credit Bonds - General FAQs</a><br> Qualified tax credit bonds allow quarterly tax credits to bondholders, specified tax credit bonds provide a direct payment to the issuer instead of a tax credit to bondholders</p> <h2>Reference materials</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2e9d226c-538f-4f70-a86e-f8541a49844c" href="/tax-exempt-bonds/bond-holders" title="Bond Holders">Tax Information for Bond Holders</a><br> Information on the tax treatment of investment income from bonds</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3550a325-9a50-47fd-adb7-84775c324126" href="/tax-exempt-bonds/understanding-the-tax-exempt-bonds-examination-process" title="Understanding the tax exempt bonds examination process">Understanding the Tax Exempt Bonds Examination Process</a><br> General Rules and Procedures that are followed in examinations and how to correct certain compliance problems</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c8cef8c7-d211-42dc-9e4e-1f9947989bd3" href="/tax-exempt-bonds/publications" title="Publications">Publications</a><br> These publications provide a general overview of federal tax law rules that apply to different types of tax advantaged bonds</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7f34b5b1-c4fb-4b5f-9236-132ab7560e19" href="https://www.irs.gov/pub/irs-tege/avoiding-troubled-tax-advantaged-bonds.pdf" title="Avoid Troubled Tax Advantaged Bonds">Avoid Troubled Tax Advantaged Bonds <span class="link-label label-file label-file-pdf">PDF</span></a><br> IRS report identifying potential compliance problems faced by issuers during the transaction development, execution and post-issuance phases.</p> <h2>News</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="669ea198-7bec-4482-b5a9-88487e385633" href="/tax-exempt-bonds/tax-exempt-bonds-community-updates" title="Tax-exempt bonds community updates">Tax Exempt Bonds Community Updates</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81abfd79-4b46-438c-bf41-2aea72f5e048" href="/tax-exempt-bonds/about-tax-exempt-bonds" title="About tax exempt bonds">About Tax Exempt Bonds</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5b34202-b8c5-44a7-ba9c-b2381e2f5a34" href="/government-entities/tax-exempt-and-government-entities-annual-priority-and-program-letters" title="Tax-Exempt and Government Entities - Annual priority and program letters">Tax-Exempt and Government Entities - Program & Accomplishments Letters</a></li> </ul> </div> </section> </div> </div> </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: 19-Aug-2024 </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/tax-exempt-bonds" data-a2a-title="Tax exempt bonds"><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(); ga('send', 'event', 'Print Button', 'Print', 'Print Page');">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 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> <ul 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> </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> <ul 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> </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> <ul 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> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Языки <span class="caret"></span></span> <ul 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> </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> <ul 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> </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 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":"5431006","entityCreated":"1495829022","entityStatus":"1","entityType":"node","entityBundle":"landing_page","entityId":"19671","entityTitle":"Tax exempt bonds","primaryCategory":"tax-exempt-bonds","field_pup_ot_guid":[],"field_pup_ot_url":[],"entityTaxonomy":{"pup_audience":{"6646":"Governments","6666":"Bond Professional"},"pup_channels":{"6311":"Tax Exempt Bonds"},"pup_navigation":{"18136":"Tax exempt bonds"},"pup_organization":{"14211":"SE:T:GE:TEB"},"pup_topic":{"9526":"Government Entities","9591":"Tax-Exempt Bonds"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"ru\/","currentPath":"node\/19671","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"ru"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJx1kmFy4yAMhS9kzJEYGVSsLUaMJJL69ouTuEna3T8e3qc3D2EJYmRJxDVsWLt6eNfhSimjTZCSMdTdn4f5Q7jatDCbmkDzjRtfUF6IMRejNsWVFatP0huU-a4eMBRa_P04R9UpgUGBHcUvuMKFWAbjay0MaXjrZyiwYBn1k7qDugd1tuKGE37ZQc8bH3LKzLlgMMg-j89PPcMf-HqH29RAII_HrHqmPcnca-tLIV0xTa23sICiz4UXKE7J0H0gWBfUWzV-YiJjCa30TFX9v-DNeY8IinKhiHfjD3bzkYx5VSi7UVSnUajZs3I28h_8q7_Xou3jj-VvvIHF1a1IebUnxAzuWJIXUvvvzK2PLXDC1zGlmkasa5Bf6pWruy2Ta0L1ma8IMm59y1Pa2pjO0fw2NuxdhmP_hNLw6q4D-WMgfwG2yiHU","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/ru\/site-index-search":true},"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,"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_e6lp30zGH5_KY4MVdVDQvWKMiFNsSromhkDheHfMCMg.js?scope=footer&delta=0&language=ru&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H87Kc9Tro9m5q5urkV6gpZMKvtee2sEmHv6itSg4kjI.js?scope=footer&delta=2&language=ru&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script src="/modules/contrib/google_tag/js/gtm.js?snd8s5"></script> <script src="/modules/contrib/google_tag/js/gtag.js?snd8s5"></script> <script src="/pub/js/js_RWlequlfg5m2uyYvRqpUJ34rrBMcm05ZDDQwr-f5GB0.js?scope=footer&delta=5&language=ru&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> </body> </html>

CINXE.COM

Tax exempt bonds | Internal Revenue Service