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https://www.irs.gov/irb/2025-01_IRB
Also included in this part are Bank Secrecy Act Administrative Rulings
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
https://www.irs.gov/node/49746
INCOME TAX
Section 6103(l)(21) of the Code was enacted under the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat
https://www.irs.gov/publications/p519
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https://www.irs.gov/instructions/iw7
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