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gov, search for “Counsel Rulings User Fees” or navigate directly to https://www
from the top result below

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/node/49746
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Here's how you know

https://www.irs.gov/publications/p519
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Here's how you know

https://www.irs.gov/publications/p17
If you need to file a return for someone who died before filing a 2025 return, check the “Deceased” box at the top of Form 1040 or 1040-SR and enter the date of death

Here's how you know

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