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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/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/p519
citizens and can find more information in other IRS publications at IRS

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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

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https://www.irs.gov/node/49746
This revenue procedure facilitates the grant of relief to taxpayers that request relief previously provided in numerous other revenue procedures by consolidating the provisions of those revenue procedures into one revenue procedure and extending relief in certain circumstances