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https://www.irs.gov/irb/2025-01_IRB
2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings

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https://www.irs.gov/instructions/iw7
Form W-7 can be submitted for a dependent claimed for the child and dependent care credit or credit for other dependents even if the return has no tax to be reduced by those credits

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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

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https://www.irs.gov/node/49746
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https://www.irs.gov/publications/p17
For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS