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from the top result below
https://www.irs.gov/irb/2025-01_IRB
They may not be relied upon as authoritative interpretations
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
https://www.irs.gov/node/49746
They may not be relied upon as authoritative interpretations
https://www.irs.gov/publications/p519
519, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/instructions/iw7
If you're making an estimated tax payment using Form 1040-ES or Form 1040-ES (NR) or filing an application for an extension of time to file using Form 4868, mail payments to the IRS with an estimated tax payment voucher or Form 4868 and complete all required information on the voucher except enter "ITIN TO BE