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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/instructions/iw7

If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return

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/publications/p519

If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS

Here's how you know

https://www.irs.gov/node/49746

gov websites use HTTPS A lock () or https:// means you've safely connected to the