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“Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business
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Here's how you know

https://www.irs.gov/publications/p519
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

Here's how you know

https://www.irs.gov/publications/p17
However, the information given does not cover every situation and is not intended to replace the law or change its meaning

Criminal Investigation press releases | Internal Revenue Service Skip to

https://www.irs.gov/compliance/criminal-investigation/criminal-investigation-press-releases
main content An official website of the United States government Here's how you know Here's how you know Official websites use .gov A .gov website belongs to an official government organization in the United States. Secure .gov websites

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https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/tax-benefits-eligibility-chart-for-families-and-individuals-at-a-glance
Check if you qualify The EITC Assistant can be used to find out if you’re eligible for the EITC

Here's how you know

https://www.irs.gov/publications/p596
You must have a valid social security number (SSN) by the due date of your 2025 return (including extensions)

Here's how you know

https://www.irs.gov/publications/p501
Who Should File helps you decide if you should file a return, even if you aren’t required to do so