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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p519
gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed
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
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https://www.irs.gov/instructions/iw7
The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is present