<h4>For use in preparing 2023 Returns. </h4><h4><br></h4><h4>Updated Jan 19 2024.</h4><p><br></p><p><span style=color: rgba(15 17 17 1)>This publication covers the general rules for filing your federal income tax return</span></p><p><span style=color: rgba(15 17 17 1)>.</span></p><p><br></p><p><span style=color: rgba(15 17 17 1)>The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of:</span></p><p><br></p><p><span style=color: rgba(15 17 17 1)>• Tax laws enacted by Congress</span></p><p><span style=color: rgba(15 17 17 1)>• Treasury regulations and</span></p><p><span style=color: rgba(15 17 17 1)>• Court decisions.</span></p>
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