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Taxpayers can obtain copies of the checklists by accessing this revenue procedure in Internal Revenue Bulletin 2025-1, available at www
from the top result below

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/node/49746
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Here's how you know

https://www.irs.gov/instructions/iw7
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Here's how you know

https://www.irs.gov/publications/p519
gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed

Here's how you know

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