date 2020 site www nature com site doi org site people be edu site:www.irs.gov

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from the top result below

Here's how you know

https://www.irs.gov/irb/2025-01_IRB

They may not be relied upon as authoritative interpretations

Here's how you know

https://www.irs.gov/node/49746

They may not be relied upon as authoritative interpretations

Here's how you know

https://www.irs.gov/instructions/iw7

If you're making an estimated tax payment using Form 1040-ES or Form 1040-ES (NR) or filing an application for an extension of time to file using Form 4868, mail payments to the IRS with an estimated tax payment voucher or Form 4868 and complete all required information on the voucher except enter "ITIN TO BE

Here's how you know

https://www.irs.gov/publications/p17

A citation to Your Federal Income Tax (2025) would be appropriate

Here's how you know

https://www.irs.gov/publications/p519

519, such as legislation enacted after it was published, go to IRS