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An organization requesting certain miscellaneous determinations or providing certain notices to the IRS must electronically submit a completed Form 8940, Request for Miscellaneous Determination, at www
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https://www.irs.gov/irb/2025-01_IRB
gov websites use HTTPS A lock () or https:// means you've safely connected to the

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https://www.irs.gov/publications/p519
gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions

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https://www.irs.gov/publications/p17
gov websites use HTTPS A lock () or https:// means you've safely connected to the

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https://www.irs.gov/node/49746
This revenue procedure provides the exclusive simplified methods for taxpayers to request relief for late S corporation elections, ESBT elections, QSST elections, QSub elections, and late corporate classification elections which the taxpayer intended to take effect on the same date that the taxpayer intended that an S

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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