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These IRS Statements are available at https://www
from the top result below

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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/node/49746
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
An ITIN is a nine-digit number issued by the IRS to individuals who are required for federal tax purposes to have a U

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https://www.irs.gov/publications/p519
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

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