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https://www.irs.gov/irb/2025-01_IRB
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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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/p17
Generally, the amount of income you can receive before you must file a return has been increased

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https://www.irs.gov/publications/p519
Can I claim my spouse and/or children as dependents

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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