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These IRS Statements are available at https://www
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https://www.irs.gov/irb/2025-01_IRB
In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements

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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
The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is present

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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

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https://www.irs.gov/publications/p519
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 English Include Historical Content - Any -No Search Include Historical